COMMISSION REGULATION (EEC) No 2237/77 of 23 September 1977 amending Regulation No 118/66/EEC on the form of farm return to be used for the purpose of determining incomes of agricultural holdings
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Economic Community,
Having regard to Regulation No 79/65/EEC of 15 June 1965 setting up a network for the collection of accountancy data on the incomes and business operation of agricultural holdings in the European Economic Community (1), as last amended by Regulation (EEC) No 2910/73 (2), and in particular Article 7 thereof,
Whereas Regulation No 118/66/EEC of the Commission of 29 July 1966 (3), as last amended by Regulation (EEC) No 3565/73 (4), specified the items to be included in the farm return to be used in determining the incomes of agricultural holdings;
Whereas the type, definitions and presentation of accountancy data collected by means of the farm return with a view to determining the incomes of agricultural holdings should be identical, irrespective of the characteristics of the holdings surveyed;
Whereas it is now time for the 10 years' experience of the farm accountancy data network to be applied to revise the provisions concerning the farm return so as to make the accountancy data more comparable and to adapt them to the developing needs of the common agricultural policy;
Whereas the opportunity should be taken to improve the processing of the accountancy data ; whereas to this end magnetic tape should be adopted as the medium for these data;
Whereas for same holdings there may be difficulties in completing particular headings due to the absence of the relevant data in these holdings' accounts ; whereas, consequently, for as long as these difficulties persist, arrangements should be made to prevent any risk of misinterpretation in the event of these particular headings not being completed;
Whereas, to minimize the disadvantages accruing from adjustments to the farm return, the new provisions should be applied in all Member States with effect from one and the same accounting year ; whereas it is nonetheless desirable, in view of the difficulties which certain Member States may encounter in making these adjustments within a single year, to make provision for those Member States to postpone the application of the new provisions for one accounting year;
Whereas the measures laid down in this Regulation are in accordance with the opinion of the Community Committee for the Farm Accountancy Data Network, (1)OJ No 109, 23.6.1965, p. 1859/65. (2)OJ No L 299, 27.10.1973, p. 1. (3)OJ No 148, 10.8.1966, p. 2701/66. (4)OJ No L 361, 29.12.1973, p. 84.
HAS ADOPTED THIS REGULATION:
Article 1
The type of accountancy data to be given in a farm return shall be as laid down in Annex I. The relevant definitions and instructions shall be as laid down in Annex II. The accountancy data shall be presented in the form laid down in Annex III.
Article 2
This Regulation shall apply for the first time to the accountancy data of the 1978 accounting year, beginning during the period between 1 January 1978 and 1 July 1978.
However, for France, Italy, Luxembourg and Ireland, these provisions shall apply to the accounting data of the 1979 accounting year, beginning during the period between 1 January and 1 July 1979.
Article 3
Regulation No 118/66/EEC is hereby repealed. It shall apply in its entirety to the accountancy data of the accounting years preceding those mentioned in Article 2, whatever the date on which these data are transmitted to the Commission.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 23 September 1977.