Second report by the Commission on the implementation of Council Regulation (EEC, Euratom, ECSC) No 2892/77 of 19 December 1977 implementing in respect of own resources accruing from value added tax the Decision of 21 April 1970 on the replacement of financial contributions from Member Sates by the Communities' own resources, as last amended and extended by Council Regulation (ECSC, EEC, Euratom) No 3735/85 of 20 December 1985. Proposal for a Council Regulation (ECSC,EEC, Euratom) on the definitive uniform arrangement for the collection of VAT own resources. COM (88) 99 final, 9 March 1988.