# L_2007174EN.01000301.xml

| 4.7.2007 | EN | Official Journal of the European Union | L 174/3 |
| --- | --- | --- | --- |

4.7.2007

EN

Official Journal of the European Union

L 174/3

---

COMMISSION REGULATION (EC) No 781/2007

of 3 July 2007

adapting Regulation (EEC) No 2237/77 on the form of the farm return to be used for the purpose of determining incomes of agricultural holdings, by reason of the accession of Bulgaria and Romania

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty of Accession of Bulgaria and Romania,

Having regard to the Act of Accession of Bulgaria and Romania, and in particular Article 56 thereof,

Whereas:

| (1) | Commission Regulation (EEC) No 2237/77 (1) lays down the contents of the farm return to be used. |
| --- | --- |

(1)

Commission Regulation (EEC) No 2237/77 (1) lays down the contents of the farm return to be used.

| (2) | The farm return has to be adapted regarding the information about the VAT system due to the accession of Bulgaria and Romania, |
| --- | --- |

(2)

The farm return has to be adapted regarding the information about the VAT system due to the accession of Bulgaria and Romania,

HAS ADOPTED THIS REGULATION:

Article 1

In Annex II to Regulation (EEC) No 2237/77, point 107 is replaced by the text in the Annex to this Regulation.

Article 2

This Regulation shall enter into force on the seventh day following its publication in the Official Journal of the European Union.

It shall apply with effect from the 2007 accounting year beginning during the period between 1 January and 1 July 2007.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 3 July 2007.

For the Commission

Mariann FISCHER BOEL

Member of the Commission

---

(1)  
  OJ L 263, 17.10.1977, p. 1. Regulation last amended by Regulation (EC) No 1861/2006 (OJ L 358, 16.12.2006, p. 33).

1

---

ANNEX

‘107.   VAT system

The VAT system (serial number 400) to which the holding is subject should be shown for each holding by the code number in the following list:

| | Serial number 400
  Code |
| --- | --- |
| BELGIUM |
| Régime normal obligatoire | 1 |
| Régime normal sur option | 2 |
| Régime agricole | 3 |
| BULGARIA |
| Exempt | 1 |
| Registered | 2 |
| CZECH REPUBLIC |
| Registered | 1 |
| DENMARK |
| Moms (= normal) | 1 |
| GERMANY |
| Pauschalierender Betrieb | 1 |
| Optierender Betrieb | 2 |
| Getränke erzeugender Betrieb | 3 |
| Betrieb mit Kleinumsatz | 4 |
| ESTONIA |
| Normal | 1 |
| Special | 2 |
| IRELAND |
| Agricultural | 1 |
| Registered (= normal) | 2 |
| GREECE |
| Normal system | 1 |
| Agricultural system | 2 |
| SPAIN |
| Normal system | 1 |
| Simplified system | 2 |
| Agricultural system | 3 |
| FRANCE |
| TVA sur option avec autorisation pour animaux vivants | 2 |
| Remboursement forfaitaire | 3 |
| ITALY |
| Regime esonerato | 1 |
| Regime speciale agricolo | 2 |
| Regime normal | 3 |
| CYPRUS |
| Normal | 1 |
| Agricultural | 2 |
| VAT not applicable | 3 |
| LATVIA |
| Normal | 1 |
| Agricultural | 2 |
| LITHUANIA |
| Normal | 1 |
| Special | 2 |
| LUXEMBOURG |
| Régime normal obligatoire | 1 |
| Régime normal sur option | 2 |
| Régime forfaitaire de l'agriculture | 3 |
| HUNGARY |
| Normal | 1 |
| Agricultural | 2 |
| MALTA |
| Normal | 1 |
| NETHERLANDS |
| Algemene regeling verplicht | 1 |
| Algemene regeling op aanvraag | 2 |
| Landbouwregeling | 3 |
| AUSTRIA |
| Pauschalierender Betrieb | 1 |
| Optierender Betrieb | 2 |
| POLAND |
| Normal | 1 |
| Agricultural | 2 |
| PORTUGAL |
| Agricultural system | 1 |
| Normal system | 2 |
| ROMANIA |
| Normal | 1 |
| Special | 2 |
| Small holdings | 3 |
| SLOVENIA |
| Normal | 1 |
| Agricultural | 2 |
| SLOVAKIA |
| Registered | 1 |
| Exempt | 2 |
| FINLAND |
| Normal system | 1 |
| SWEDEN |
| Normal system | 1 |
| UNITED KINGDOM |
| Exempt | 1 |
| Registered | 2 |

Serial number 400

Code

BELGIUM

Régime normal obligatoire

1

Régime normal sur option

2

Régime agricole

3

BULGARIA

Exempt

1

Registered

2

CZECH REPUBLIC

Registered

1

DENMARK

Moms (= normal)

1

GERMANY

Pauschalierender Betrieb

1

Optierender Betrieb

2

Getränke erzeugender Betrieb

3

Betrieb mit Kleinumsatz

4

ESTONIA

Normal

1

Special

2

IRELAND

Agricultural

1

Registered (= normal)

2

GREECE

Normal system

1

Agricultural system

2

SPAIN

Normal system

1

Simplified system

2

Agricultural system

3

FRANCE

TVA sur option avec autorisation pour animaux vivants

2

Remboursement forfaitaire

3

ITALY

Regime esonerato

1

Regime speciale agricolo

2

Regime normal

3

CYPRUS

Normal

1

Agricultural

2

VAT not applicable

3

LATVIA

Normal

1

Agricultural

2

LITHUANIA

Normal

1

Special

2

LUXEMBOURG

Régime normal obligatoire

1

Régime normal sur option

2

Régime forfaitaire de l'agriculture

3

HUNGARY

Normal

1

Agricultural

2

MALTA

Normal

1

NETHERLANDS

Algemene regeling verplicht

1

Algemene regeling op aanvraag

2

Landbouwregeling

3

AUSTRIA

Pauschalierender Betrieb

1

Optierender Betrieb

2

POLAND

Normal

1

Agricultural

2

PORTUGAL

Agricultural system

1

Normal system

2

ROMANIA

Normal

1

Special

2

Small holdings

3

SLOVENIA

Normal

1

Agricultural

2

SLOVAKIA

Registered

1

Exempt

2

FINLAND

Normal system

1

SWEDEN

Normal system

1

UNITED KINGDOM

Exempt

1

Registered

2

Subdivision of the VAT system (Spain, France, Italy, Hungary and Poland only)

| | Serial number 401 |
| --- | --- |
| SPAIN |
| | Enter VAT system code (those used for serial number 400) for the minority system where two systems are in force on the holding |
| FRANCE |
| Sans TVA obligatoire sur activités connexes | 0 |
| Avec TVA obligatoire sur activités connexes | 1 |
| ITALY |
| VAT system for farm tourism (agriturismo) as secondary activity |
| Regime speciale agriturismo | 1 |
| Regime normale agriturismo | 2 |
| HUNGARY |
| | Enter VAT system code (those used for serial number 400) for the minority system where two systems are in force on the holding |
| POLAND |
| | Enter VAT system code (those used for serial number 400) for the minority system where two systems are in force on the holding’ |

Serial number 401

SPAIN

Enter VAT system code (those used for serial number 400) for the minority system where two systems are in force on the holding

FRANCE

Sans TVA obligatoire sur activités connexes

0

Avec TVA obligatoire sur activités connexes

1

ITALY

VAT system for farm tourism (agriturismo) as secondary activity

Regime speciale agriturismo

1

Regime normale agriturismo

2

HUNGARY

Enter VAT system code (those used for serial number 400) for the minority system where two systems are in force on the holding

POLAND

Enter VAT system code (those used for serial number 400) for the minority system where two systems are in force on the holding’

---