Opinion No 2/2012 (pursuant to the second subparagraph of Article 287(4) and Article 311 and Article 322(2) of the Treaty on the Functioning of the European Union in conjunction with Article 106a of the Treaty establishing the European Atomic Energy Community) on an amended proposal for a Council Decision on the system of own resources of the European Union — COM(2011) 739, on an amended proposal for a Council Regulation laying down implementing measures for the system of own resources of the European Union — COM(2011) 740, on an amended proposal for a Council Regulation on the methods and procedure for making available the traditional and GNI-based own resources and on the measures to meet cash requirements — COM(2011) 742, on a proposal for a Council Regulation on the methods and procedure for making available the own resource based on the value added tax — COM(2011) 737, on a proposal for a Council Regulation on the methods and procedure for making available the own resource based on the financial transaction tax — COM(2011) 738