1993R0536 — EN — 01.07.1993 — 001.001 — 1
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►B COMMISSION REGULATION (EEC) No 536/93
of 9 March 1993
laying down detailed rules on the application of the additional levy on milk and milk products
(OJ L 57, 10.3.1993, p. 12)
Amended by:
Official Journal
No page date
►M1Commission Regulation (EEC) No 1756/93 of 30 June 1993 L161 48 2.7.1993
Corrected by:
►C1Corrigendum, OJ L 273, 16.11.1995, p. 54 (536/93)
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COMMISSION REGULATION (EEC) No 536/93
of 9 March 1993
layingdowndetailedrulesontheapplicationoftheadditionallevy
on milk and milk products
THE COMMISSIONOF THE EUROPEANCOMMUN ITIES,
Having regard to the Treaty establishing the European EconomicCommunity,
Having regard to Council Regulation (EEC) No 3950/92 of 28
December 1992 establishing an additional levy in the milk and milkproducts sector(
1), and in particular Article 11 thereof,
Having regard to Council Regulation (EEC) No 3813/92 of 28
December 1992 on the unit of account and the conversion rates to beapplied for the purposes of the common agricultural policy(
2), and in
particular Article 1 thereof,
Whereas the application of the arrangements regarding the additional
levy on milk and milk products were extended in accordance withRegulation(EEC)No3950/92forafurthersevenconsecutive12monthperiodsfrom1April1993;whereasthatRegulationrepealsthepreviousprovisionsconcernedandreplacesthem;whereasnewdetailedrulesfortheapplicationofRegulation(EEC)No3950/92shouldaccordinglybelaid down and the detailed rules which the Commission adopted underthe previous arrangements should be repealed;
Whereas this Regulation concerns firstly the additional factors neces-
saryforthefinalcalculationofthelevypayablebyproducers,secondlythemeasurestoensurepaymentofthelevyingoodtimeandlastlytherulesoncheckspermittingverificationofpropercollectionofthelevy;
Whereas the characteristics of milk which are considered to be repres-
entative and in particular the way its fat content is to be taken intoaccount when the final quantities is based on a reference fat content,whichmust,liketheindividualreferencequantitytowhichitisrelated,be that available on 31 March 1993; whereas special provisions mustcover cases where the reference quantity for deliveries is increased orestablishedbyconvertingareferencequantityfordirectsales;whereasthe experience gained demonstrates the need for very specific rulesapplicable to milk producers beginning production;
Whereas it is necessary to make it quite clear that under no circum-
stances can individual downward corrections relating to the fat contentof delivered milk result in a deduction from the levy payment of anyquantity in excess of the guaranteed total quantity in a Member State;
Whereas experience gained has shown that major delays in both the
transmissionoffiguresoncollectionsordirectsalesandpaymentofthelevy, have prevented the arrangements from being fully effective;whereas, therefore, lessons should be learned from the past and thenecessary conclusions drawn by laying down strict requirements asregards notification and payment deadlines and providing for penaltieswhere deadlines are not met;
WhereaspursuanttoArticle2(4)ofRegulation(EEC)No3950/92the
Commission is responsible for laying down criteria for determiningwhichprioritycategoriesofproduceraretobenefitfromreimbursementofthelevywheretheMemberStatehasdecidednottofullyreallocateunusedquantitiesinitsterritory;whereasaMemberStatemayonlybeauthorized to use other criteria, in agreement with the Commission, intheeventthatthecriterialaiddownbytheCommissioncannotbefullyapplied in that Member State;
(1) OJ No L 405, 31. 12. 1992, p. 1.
(2) OJ No L 387, 31. 12. 1992, p. 1.
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Whereas under Regulation (EEC) No 3950/92 purchasers bear chiefresponsibility for the correct implementation of the arrangements;whereas it is therefore essential that Member States approve thepurchasers operating in their territory;
Whereas, lastly, the Member States must have suitable means of
conductingex-postcheckstoverifywhetherandtowhatextentthelevyhas been collected in accordance with the provisions in force; whereassuch checks must involve at least a certain number of measures whichshould be specified;
Whereas the Management Committee for Milk and Milk Products has
not delivered an opinion within the time limit set by its chairman,
HAS ADOPTED THIS REGULATION:
Article 1
ForthepurposesofcalculatingtheadditionallevyintroducedbyRegu-
lation (EEC) No 3950/92:
1. withinthemeaningofArticle2(1)ofthatRegulation‘quantitiesof
milk or milk equivalent marketed' in a Member State means allquantitiesofmilkormilkequivalentwhichleaveanyholdingintheterritory of that Member State.
Quantitiespresentedbyproducersfortreatmentorprocessingunder
contract shall be deemed deliveries;
2. the equivalence formulae to be used shall be:
— 1 kg cream =26,3 kg milk × % fat content of cream
100
— 1 kg butter = 22,5 kg milk.
In the case of cheese and all other milk products, Member States
maydetermineequivalencesusingthedry-extractcontentandthefatcontent of the types of cheese or products concerned or fix thequantitiesofmilkequivalentonaflat-ratebasisbyreferencetothenumber of dairy cows held by the producer and an average milkyield per cow representative of the herd.
Iftheproducercanprovideprooftothesatisfactionofthecompetent
authority of the quantities actually used for the manufacture of theproductsinquestion,theMemberStateshallusesuchproofinplaceof the abovementioned equivalences;
3. wherewhollyorpartlyskimmedmilkisdelivered,theproducermust
prove to the satisfaction of the competent authority that the fatcontent of the milk has been used to calculate the levy. In theabsence of such proof, deliveries of such milk shall be treated aswhole milk when the levy is calculated;
▼
M1
4. thetargetpriceshallbethatapplyingonthelastdayofthe12month
period concerned.
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Article 2
1. The characteristics of milk, including fat content, considered
representativewithinthemeaningofArticle11ofRegulation(EEC)No3950/92shallbethoseassociatedwiththeindividualreferencequantityavailable on 31 March 1993.
WheretheindividualreferencequantityBamendedthefollowingprovi-
sions apply:
(a) the representative fat content of milk shall not change where addi-
tionalreferencequantitiesareallocatedfromthenationalreserveorwhere the reference quantity is increased pursuant to Article 4 (2)of Regulation (EEC) No 3950/92;
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(b) where, pursuant to Article 4 (2) of Regulation (EEC) No 3950/92,
thereferencequantityfordeliveriesisestablishedbyconvertingthereferencequantityfordirectsales,therepresentativefatcontentforthe reference quantity for deliveries shall be 3,8 %;
(c) where Articles 6 and 7 and the third, fourth and fifth indents of
Article 8 of Regulation (EEC) No 3950/92 are applied, the repres-entative fat content shall be transferred with the reference quantitywith which it is associated.
Insuchcases,theresultingrepresentativefatcontentshallbeequal
totheaverageoftheinitialandtransferredrepresentativecontents,weighted by the initial and transferred reference quantities;
(d) inthecaseofproducerswhoseentirereferencequantitycomesfrom
the national reserve and who commenced production after 1 April1992,therepresentativefatcontentofmilkshallbetheaveragefatcontentofmilkdeliveredduringthefirst12monthsofproduction.However, the representative content may not exceed the averagenational fat content of milk collected in the Member State duringthe 12-month reference period except where the producer providesproofeachyearthathisherdincludesdairybreedswhichcallforahigher content to be taken into account. In the absence of suchproof,therepresentativefatcontentshallbefixedattheleveloftheaverage national fat content of the milk collected in the MemberState during the 12-month reference period.
2. In order to draw up the definitive statement for purposes of the
levyasreferredtoinArticle3foreachproducer,theaveragefatcontentof the milk and/or milk equivalent he has delivered shall be comparedwith the representative fat content of his production:
— ifthedifferenceispositive,thequantityofmilkormilkequivalent
deliveredshallbeincreasedby0,18%per0,1gramofadditionalfatper kilogram of milk,
— ifthedifferenceisnegative,thequantityofmilkormilkequivalent
deliveredshallbereducedby0,18%per0,1gramoffatlackingperkilogram of milk.
Where the quantity of milk delivered is expressed in litres, the 0,18 %
adjustment per 0,1 gram of fat content shall be multiplied by thecoefficient 0,971.
3. IfthequantityofmilkcollectedinaMemberStateisgreaterthan
thequantityascorrectedinaccordancewithparagraph2,thelevyshallbe payable on the difference between the quantity collected and theguaranteed total quantity of deliveries available in the Member State.
Article 3
1. At the end of each of the periods referred to in Article 1 of
Regulation(EEC)No3950/92,thepurchasershallestablishastatementfor each producer showing, opposite the producer’s reference quantityandtherepresentativefatcontentofhisproduction,thequantityandfatcontent of the milk and/or milk equivalent which he has deliveredduring the period.
In the case of leap years, the quantity of milk or milk equivalent shall
be reduced by one sixtieth of the quantities delivered in February andMarch.
2. Before 15 May each year, the purchasers shall forward to the
competent authority of the Member State a summary of the statementsdrawn up for each producer or, where appropriate, by decision of theMember State, the total quantity, the quantity corrected in accordancewith Article 2 (2) and average fat content of the milk and/or milkequivalent delivered to it by producers and the sum of the individualreference quantities and the average representative fat content of suchproducers’ production.
Wherethattimelimitisnotobserved,thepurchasershallbeliabletoa
penaltyequaltotheamountofthelevyduefora0,1%overrunonthequantities of milk and milk equivalent delivered to them by producers.Such penalty may not exceed ECU 20000.
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3. Member States may provide that the competent authority shall
notify the purchaser of the levies payable by him after reallocating, ornot,bydecisionoftheMemberState,allorpartoftheunusedreferencequantities either directly to the producers concerned or to purchaserswith a view to their subsequent allocation among the producersconcerned.
4. Before1Septembereachyear,thepurchaserliableforleviesshall
pay the competent body the amount due in accordance with rules laiddown by the Member State.
Where the time limit for payment is not met, the sums due shall bear
interestatarateperannumfixedbytheMemberStateandwhichshallnot be lower than the rate of interest which the latter applies for therecovery of wrongly paid amounts.
Article 4
1. In the case of direct sales, at the end of each of the periods
referred to in Article 1 of Regulation (EEC) No 3950/92, the producershallmakeadeclarationsummarizingbyproductthequantitiesofmilkand/or other milk products sold directly for consumption and/or towholesalers, cheese maturers and the retail trade.
In the case of leap years, the quantity of milk or milk equivalent shall
bereducedby1/
60ofthequantitiessolddirectlyinFebruaryandMarch
or by►C11/366◄of the quantities sold directly in the 12-month
period in question.
2. Before15Mayeachyear,theproducershallforwarddeclarations
to the competent authority of the Member State.
Wherethattimelimitisnotobserved,theproducershallbeliabletothe
levy on all the quantities of milk and milk equivalent sold directly inexcess of his reference quantity or, where there is no overrun, to apenalty equal to the amount of levy due for a 0,1 % overrun of hisreference quantity. Such penalty may not exceed ECU 1000.
Where a declaration is not submitted before 1 July, the second para-
graphofArticle5ofRegulation(EEC)No3950/92shallapply30daysafter the Member State has served notice.
3. TheMemberStatemayprovidethatthecompetentauthorityshall
notify the producer of the levies payable by him after reallocating, ornot,bydecisionoftheMemberState,allorpartoftheunusedreferencequantities to the producers concerned.
4. Before1Septembereachyear,theproducershallpaytheamount
due to the competent body in accordance with rules laid down by theMember State.
Where the time limit for payment is not met, the sums due shall bear
interestatarateporannumfixedbytheMemberStateandwhichshallnot be lower than the rate of interest which the latter applies for therecovery of amounts wrongly paid.
Article 5
1. Where appropriate, Member States shall determine the priority
categories of producers as referred to in Article 2 (4) of Regulation(EEC) No 3950/92 on the basis of one or more of the followingobjective criteria, in order of priority:
(a) formalacknowledgementbythecompetentauthorityoftheMember
State that all or part of the levy has been wrongly charged;
(b) the geographical location of the holding, and primarily mountain
areas as defined in Article 3 (3) of Council Directive 75/268/EEC(
1);
(1) OJ No L 128, 19. 5. 1975, p. 1.
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(c) the maximum stocking density on the holding for the purposes of
extensive livestock production;
(d) theamountbywhichtheindividualreferencequantityisexceeded;
(e) the volume of the producer’s reference quantity.
Wherethefinancialresourcesavailableforagivenperiodarenotused
up after the abovementioned criteria have been applied, the MemberState may adopt other objective criteria with the agreement of theCommission.
2. Member States shall take any additional measures necessary to
ensure payment of levies due to the Community within the time limitlaid down.
WherethesetofdocumentsreferredtoinArticle3(5)ofCommission
Regulation (EEC) No 2776/88(
1), which the Member States must
transmittotheCommissioneachmonth,showsthatthistimelimithasnot been met, the Commission shall reduce advances on entry in theaccountsofagriculturalexpenditureinproportiontotheamountdueoran estimate thereof.
Interest paid pursuant to Article 3 (4) and Article 4 (4) shall be
deducted by the Member States from expenditure on milk and milkproducts.
Article 6
Reference quantities not or no longer allocated to individuals shall be
included in the national reserve referred to in Article 5 of Regulation(EEC) No 3950/92. Reference quantities for deliveries and those fordirect sales shall be recorded separately.
Article 7
1. MemberStatesshalltakealltheverificationmeasuresnecessaryto
ensure payment of the levy on quantities of milk and milk equivalentmarketed in excess of any of the quantities referred to in Article 3 ofRegulation (EEC) No 3950/92. To that end:
(a) allpurchasersoperatingintheterritoryofaMemberStatemustbe
approved by that Member State.
Purchasers shall be approved only where they:— provide proof of their status as dealers from the viewpoint of
national laws,
— have premises in the Member State concerned where the stock
accounts, registers and other documents referred to in (c) maybe consulted by the competent authority,
— undertake to keep up to date the stock accounts, registers and
other documents referred to in (c),
— undertake to forward the declarations provided for in Article 3
(2) to the competent authority of the Member State concerned.
Approval shall be withdrawn where the abovementioned provisions
are not observed; it may be withdrawn where it is ascertained thatthe purchaser has repetedly failed to comply with any other obliga-tion under Regulation (EEC) No 3950/92 or this Regulation;
(b) producersshallberequiredtoensurethatpurchaserstowhomthey
deliver are approved;
(c) purchasers shall keep available to the competent authority of the
Member State for at least three years stock accounts per 12-monthperiod with details of the name and address of each producer, thereferencequantityavailableatthebeginningandattheendofeachperiod, the quantities of milk or milk equivalent which he hasdelivered per month or four-week period, the representative andaveragefatcontentsofhisdeliveries,togetherwiththecommercialdocuments, correspondance and other information referred to in
(1) OJ No L 249, 8. 9. 1988, p. 9.
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Council Regulation (EEC) No 4045/89(1) permitting such stock
accounts to be verified;
(d) purchasers shall be responsible for recording under the additional
levyarrangementsallquantitiesofmilkand/orothermilkproductsdelivered to them; to that end they shall keep available to thecompetent authority for at least three years the list of purchasersand undertakings treating or processing milk and/or other milkproductssupplyingthemwithmilkorothermilkproductsand,permonth, the quantities delivered by each supplier;
(e) on collection at holdings, milk and/or other milk products shall be
accompanied by a document identifying the delivery. In addition,purchasersshallkeeprecorsofeachindividualdeliveryforatleastthree years;
(f) producerswithreferencequantitiesfordirectsalesshallkeepavail-
able to the competent authority of the Member State for at leastthree years stock accounts by 12-month period with details of thequantities,permonthandperproduct,ofmilkand/ormilkproductssold directly for consumption and/or to wholesalers, cheesematurers and the retail trade, together with registers of livestockheldonholdingsandusedformilkproduction,inaccordancewithArticle 4 (1) of Council Directive 92/102/EEC(
2), and supporting
documents enabling such stock accounts to be verified.
2. The Member States shall take any further measures necessary to:
— verify cases of total or partial abandonment of milk production
and/or reference quantities in accordance with Article 8 of Regula-tion (EEC) No 3950/92 where relevant provisions thereof areapplied,
— ensurethatthepartiesconcernedareawareofthepenaloradminis-
trativesanctionstowhichtheyareliablewheretheyfailtocomplywiththeprovisionsofRegulation(EEC)No3950/92andthisRegu-lation.
3. Member States shall physically verify the accuracy of the
accounting with regard to the quantities of milk and milk equivalentmarketed and, to that end, shall check milk transport during collectionat farms and shall, in particular, check:
(a) at the permises of the purchasers, the statements referred to in
Article 3 (1), the credibility of stock accounts and supplies asreferredtoinparagraph1(c)and(d)withregardtothecommercialdocumentsandotherdocumentsprovingnowthecollectedmilkandmilk equivalent have been used;
(b) atthepermisesoftheproducerswithareferencequantityfordirect
sales, the credibility of the declaration referred to in Article 4 (1)and the stock accounts referred to in paragraph 1 (f).
ThechecksshallbedeterminedbytheMemberStatesonthebasisofa
risk analysis. The number of checks per year may not be less than:
— 40 % of the number of purchasers, in the case of (a),
— 5 % of the number of producers concerned, in the case of (b).
Article 8
Member States shall notify the Commission of:
— the measures adopted for the application of Regulation (EEC) No
3950/92 and this Regulation, and any amendments thereto, withinone month following their adoption,
— theirdulyreasoneddecisionswhererecourse13hadtoArticle6(2)
of Regulation (EEC) No 3950/92,
(1) OJ No L 388, 30. 12. 1989, p. 18.
(2) OJ No L 355, 5. 12. 1992, p. 32.
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— before 1 March each year, the quantities transferred in accordance
with the second subparagraph of Article 4 (2) of Regulation (EEC)No 3950/92,
— before 1 September each year, the duly completed questionnaire as
set out in the Annex. Where that time limit is not observed, theCommission shall make a flat-rate reduction to advances on theentry of agricultural expenditure in the accounts,
— the results and information necessary to evaluate measures imple-
mented pursuant to the first and second indents of Article 8 ofRegulation (EEC) No 3950/92.
Article 9
Commission Regulation (EEC) No 1546/88(
1) is hereby repealed.
However, it shall continue to apply to ensure the fulfilment of obliga-
tionsregardingtheimplementationoftheadditionallevyschemefortheninth period and, if necessary, previous periods.
Toensurethecontinuityofthenationalmeasuresenforcingcompliance
with the additional levy scheme, references to Article 5c of CouncilRegulation(EEC)No804/68(
2),toRegulation(EEC)No857/84(3)or
to Regulation (EEC) No 1546/88 may, during a transitional period, betreated as reference to Regulation (EEC) No 3950/92 and this Regula-tion.
Article 10
This Regulation shall enter into force on the seventh day following its
publication in the Official Journal of the European Communities .
It shall apply from the 12-month period commencing on 1 April 1993.However,intheeventofadministrativedifficulties,theMemberStates
concerned may postpone application of Article 7 (1) (a), (b) and (e)until 31 December 1993.
ThisRegulationshallbebindinginitsentiretyanddirectlyapplicablein
all Member States.
(1) OJ No L 139, 4. 6. 1988, p. 12.
(2) OJ No L 148, 28. 6. 1968, p. 13.
(3) OJ No L 90, 1. 4. 1984, p. 13.
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ANNEX
Annual questionnaire on the application of the arrangements on additional
levies on milk and milk products introduced by Regulation (EEC) No
3950/92