The EU own resource based on the plastic tax The legal origin of the community own resource system dates back to Council Decision 70/243 and Council Regulation n. 2/71, which granted financial autonomy to the EEC, providing it with its own resources such as agricultural levies , contributions on sugar production, and customs duties, replacing the previous contribution system by member states, which was based on art. 200 of the EEC Treaty, with one founded on the Union's own resources. Most recently, Decision (EU, Euratom) 2020/2053, in force from 1 January 2021, established the system for financing the EU budget for the 2021-2027 period. According to art. 311 TFEU, the EU budget , without prejudice to other revenues, is fully financed by own resources, in relation to which the Council, acting under a special legislative procedure, may establish new categories of own resources or abolish an existing category. The legal basis of this complex system derives from artt. 310 to 325 and 352 TFEU, as well as artt. 106 bis and 171 of the Euratom Treaty, Decision 2020/2053, Decision 2021/768, which establishes measures for the implementation of the EU own resource system, Reg. n. 609/2014 concerning the arrangements for making available traditional own resources (TOR) and the own resources based on VAT and GNI, Reg. 1553/89 concerning the collection...