Under the agreed guiding principles for the reform set by the roadmap, new own resources should: raise enough revenue to repay the grant component of NGEU and its borrowing costs; be linked to EU policies and objectives, such as the fight against climate change, the circular economy, and ‘Europe fit for the digital age’; and contribute to fair taxation and to the strengthening of the fight against tax fraud and tax evasion. In addition to these and other guiding principles, the interinstitutional agreement includes a detailed roadmap for the introduction of new own resources, on top of the contribution based on plastic waste, by 2026 (see Figure 3). Envisaged own resources are linked to: a carbon border adjustment mechanism; a digital levy; a revised ETS; a financial transaction tax; and a financial contribution linked to the corporate sector or a new CCCTB.
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