Le rapport traite en outre de la possibilité de modifier la structure des ressources propres en créant de nouvelles ressources propres autonomes qui concernent directement les citoyennes et les citoyens européens, sans alourdir les impôts et les taxes auxquelles ceux-ci sont assujettis, ainsi que de la substitution aux recettes visées à l'article 2, paragraphe 1, point c) de ces nouvelles ressources propres autonomes .
The report shall also address the possibility of modifying the structure of the own resources by creating new autonomous own resources which are directly connected with ordinary citizens and which will not increase the tax burden they bear, as well as the replacement of revenue in accordance with Article 2(1)(c) by such new autonomous resources.