The European Commission has put forward proposals for direct EU taxes on member states, including a possible EU-wide value-added tax (VAT). The proposals are part of a package of options for finding new sources of revenue for the European Union budget. EU Budget Commissioner Janusz Lewandowski first said in August that he wanted member states to consider allowing the EU to levy direct taxes. The UK, Germany and France have all rejected the idea of direct EU taxes. The 27 EU member states pay a fixed contribution to the EU budget, based on their gross domestic product and a percentage of their VAT.