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"BCOMMISSION 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
"M1 Commission Regulation (EEC) No 1756/93 of 30 June 1993 L 161 48 2.7.1993
"M2 Commission Regulation (EC) No 470/94 of 2 March 1994 L 59 5 3.3.1994
"M3 Commission Regulation (EC) No 82/96 of 22 January 1996 L 17 1 23.1.1996
Corrected by:
"C1 Corrigendum, OJ L 273, 16.11.1995, p. 54 (536/93)1993R0536 — EN — 30.01.1996 — 003.001 — 1
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
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Economic
Community,
Having regard to Council Regulation (EEC) No 3950/92 of 28 December
1992 establishing an additional levy in the milk and milk products
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 be applied 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 with
Regulation (EEC) No 3950/92 for a further seven consecutive 12 month
periods from 1 April 1993; whereas that Regulation repeals the previous
provisions concerned and replaces them; whereas new detailed rules for
the application of Regulation (EEC) No 3950/92 should accordingly be
laid down and the detailed rules which the Commission adopted under
the previous arrangements should be repealed;
Whereas this Regulation concerns firstly the additional factors necessary
for the final calculation of the levy payable by producers, secondly the
measures to ensure payment of the levy in good time and lastly the rules
on checks permitting verification of proper collection of the levy;
Whereas the characteristics of milk which are considered to be
representative and in particular the way its fat content is to be taken
into account when the final quantities is based on a reference fat content,
which must, like the individual reference quantity to which it is related,
be that available on 31 March 1993; whereas special provisions must
cover cases where the reference quantity for deliveries is increased or
established by converting a reference quantity for direct sales; whereas
the experience gained demonstrates the need for very specific rules
applicable to milk producers beginning production;
Whereas it is necessary to make it quite clear that under no
circumstances can individual downward corrections relating to the fat
content of delivered milk result in a deduction from the levy payment of
any quantity in excess of the guaranteed total quantity in a Member
State;
Whereas experience gained has shown that major delays in both the
transmission of figures on collections or direct sales and payment of the
levy, have prevented the arrangements from being fully effective;
whereas, therefore, lessons should be learned from the past and the
necessary conclusions drawn by laying down strict requirements as
regards notification and payment deadlines and providing for penalties
where deadlines are not met;
Whereas pursuant to Article 2 (4) of Regulation (EEC) No 3950/92 the
Commission is responsible for laying down criteria for determining
which priority categories of producer are to benefit from reimbursement
of the levy where the Member State has decided not to fully reallocate
unused quantities in its territory; whereas a Member State may only be
authorized to use other criteria, in agreement with the Commission, in
the event that the criteria laid down by the Commission cannot be fully
applied in that Member State;!B
(1) OJ No L 405, 31. 12. 1992, p. 1.
(2) OJ No L 387, 31. 12. 1992, p. 1.1993R0536 — EN — 30.01.1996 — 003.001 — 2
Whereas under Regulation (EEC) No 3950/92 purchasers bear chief
responsibility for the correct implementation of the arrangements;
whereas it is therefore essential that Member States approve the
purchasers operating in their territory;
Whereas, lastly, the Member States must have suitable means of
conducting ex-post checks to verify whether and to what extent the levy
has been collected in accordance with the provisions in force; whereas
such checks must involve at least a certain number of measures which
should 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
For the purposes of calculating the additional levy introduced by
Regulation (EEC) No 3950/92:
1. within the meaning of Article 2 (1) of that Regulation ‘quantities of
milk or milk equivalent marketed’ in a Member State means all
quantities of milk or milk equivalent which leave any holding in the
territory of that Member State.
Quantities presented by producers for treatment or processing under
contract shall be deemed deliveries;
2. the equivalence formulae to be used shall be:
—1 kg cream ¼26;3 kg milk /C2% fat content of cream
100
— 1 kg butter = 22,5 kg milk.
In the case of cheese and all other milk products, Member States
may determine equivalences using the dry-extract content and the fat
content of the types of cheese or products concerned or fix the
quantities of milk equivalent on a flat-rate basis by reference to the
number of dairy cows held by the producer and an average milk yield
per cow representative of the herd.
If the producer can provide proof to the satisfaction of the competent
authority of the quantities actually used for the manufacture of the
products in question, the Member State shall use such proof in place
of the abovementioned equivalences;
3. where wholly or partly skimmed milk is delivered, the producer must
prove to the satisfaction of the competent authority that the fat
content of the milk has been used to calculate the levy. In the
absence of such proof, deliveries of such milk shall be treated as
whole milk when the levy is calculated;
4. the target price shall be that applying on the last day of the 12 month
period concerned.
Article 2
1. The characteristics of milk, including fat content, considered
representative within the meaning of Article 11 of Regulation (EEC)
No 3950/92 shall be those associated with the individual reference
quantity available on 31 March 1993.
Where the individual reference quantity is changed, the following
provisions shall apply:
(a) the representative fat content of milk shall remain unchanged where
additional reference quantities are allocated from the national
reserve;!B
!M1
!B
!M21993R0536 — EN — 30.01.1996 — 003.001 — 3
(b) where, pursuant to Article 4 (2) of Regulation (EEC) No 3950/92,
the reference quantity for deliveries is increased or established, the
representative fat content associated with the reference quantity
converted into deliveries shall be 3,8 %.
However, the representative fat content of the reference quantity for
deliveries shall remain unchanged if the producer provides
justification therefor to the satisfaction of the competent authority;
(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
representative fat content shall be transferred with the reference
quantity with which it is associated;
(d) in the cases referred to in the first subparagraph of (b) and (c), the
resulting representative fat content shall be equal to the average of
the initial and transferred or converted representative contents,
weighted by the initial and transferred or converted reference
quantities;
(e) in the case of producers whose entire reference quantities come from
the national reserve and who have commenced production after 1
April 1992, the representative fat content of their milk shall be the
average fat content of milk delivered during the first 12 months of
production. However, if the representative content exceeds the
average national fat content of milk collected in the Member State
during the twelve-month reference period during which they
commenced production:
— the producers concerned may not benefit from the negative
correction provided for in the second indent of paragraph 2
unless they provide supporting evidence to the contrary,
— where Articles 6 and 7 and the fourth and fifth indents of Article
8 of Regulation (EEC) No 3950/92 are applied, the represen-
tative fat content of milk associated with the transferred
reference quantity shall be reduced to the abovementioned
national average content.
2. In order to draw up the definitive statement for purposes of the levy
as referred to in Article 3 for each producer, the average fat content of
the milk and/or milk equivalent he has delivered shall be compared with
the representative fat content of his production:
— if the difference is positive, the quantity of milk or milk equivalent
delivered shall be increased by 0,18 % per 0,1 gram of additional fat
per kilogram of milk,
— if the difference is negative, the quantity of milk or milk equivalent
delivered shall be reduced by 0,18 % per 0,1 gram of fat lacking per
kilogram 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 the
coefficient 0,971.
3. If the quantity of milk collected in a Member State is greater than the
quantity as corrected in accordance with paragraph 2, the levy shall be
payable on the difference between the quantity collected and the
guaranteed 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) No 3950/92, the purchaser shall establish a statement
for each producer showing, opposite the producer’ s reference quantity
and the representative fat content of his production, the quantity and fat
content of the milk and/or milk equivalent which he has delivered during
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 and
March.!M2
!B1993R0536 — EN — 30.01.1996 — 003.001 — 4
2. Before 15 May each year, the purchasers shall forward to the
competent authority of the Member State a summary of the statements
drawn up for each producer or, where appropriate, by decision of the
Member State, the total quantity, the quantity corrected in accordance
with Article 2 (2) and average fat content of the milk and/or milk
equivalent delivered to it by producers and the sum of the individual
reference quantities and the average representative fat content of such
producers’ production.
Where that time limit is not observed, the purchaser shall be liable to a
penalty equal to the amount of the levy due for a 0,1 % overrun on the
quantities of milk and milk equivalent delivered to them by producers.
Such penalty may not exceed ECU 20 000.
3. Member States may provide that the competent authority shall notify
the purchaser of the levies payable by him after reallocating, or not, by
decision of the Member State, all or part of the unused reference
quantities either directly to the producers concerned or to purchasers
with a view to their subsequent allocation among the producers
concerned.
4. Before 1 September each year, the purchaser liable for levies shall
pay the competent body the amount due in accordance with rules laid
down by the Member State.
Where the time limit for payment is not met, the sums due shall bear
interest at a rate per annum fixed by the Member State and which shall
not be lower than the rate of interest which the latter applies for the
recovery 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 producer shall make
a declaration summarizing by product the quantities of milk and/or other
milk products sold directly for consumption and/or to wholesalers,
cheese maturers and the retail trade.
In the case of leap years, the quantity of milk or milk equivalent shall be
reduced by 1/ 60of the quantities sold directly in February and March or
by"C11/3663of the quantities sold directly in the 12-month period
in question.
2. Before 15 May each year, the producer shall forward declarations to
the competent authority of the Member State.
Where that time limit is not observed, the producer shall be liable to the
levy on all the quantities of milk and milk equivalent sold directly in
excess of his reference quantity or, where there is no overrun, to a
penalty equal to the amount of levy due for a 0,1 % overrun of his
reference quantity. Such penalty may not exceed ECU 1 000.
Where a declaration is not submitted before 1 July, the second paragraph
of Article 5 of Regulation (EEC) No 3950/92 shall apply 30 days after
the Member State has served notice.
3. The Member State may provide that the competent authority shall
notify the producer of the levies payable by him after reallocating, or not,
by decision of the Member State, all or part of the unused reference
quantities to the producers concerned.
4. Before 1 September each year, the producer shall pay the amount due
to the competent body in accordance with rules laid down by the Member
State.
Where the time limit for payment is not met, the sums due shall bear
interest at a rate por annum fixed by the Member State and which shall
not be lower than the rate of interest which the latter applies for the
recovery of amounts wrongly paid.!B1993R0536 — EN — 30.01.1996 — 003.001 — 5
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 following objective
criteria, in order of priority:
(a) formal acknowledgement by the competent authority of the Member
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);
(c) the maximum stocking density on the holding for the purposes of
extensive livestock production;
(d) the amount by which the individual reference quantity is exceeded;(e) the volume of the producer’s reference quantity.Where the financial resources available for a given period are not used
up after the abovementioned criteria have been applied, the Member
State may adopt other objective criteria with the agreement of the
Commission.
2. Member States shall take any additional measures necessary to
ensure payment of levies due to the Community within the time limit laid
down.
Where the set of documents referred to in Article 3 (5) of Commission
Regulation (EEC) No 2776/88 (
2), which the Member States must
transmit to the Commission each month, shows that this time limit has
not been met, the Commission shall reduce advances on entry in the
accounts of agricultural expenditure in proportion to the amount due or
an 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 milk products.
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 for
direct sales shall be recorded separately.
Article 7
1. Member States shall take all the verification measures necessary to
ensure payment of the levy on quantities of milk and milk equivalent
marketed in excess of any of the quantities referred to in Article 3 of
Regulation (EEC) No 3950/92. To that end:
(a) all purchasers operating in the territory of a Member State must be
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) may be
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.!B
(1) OJ No L 128, 19. 5. 1975, p. 1.
(2) OJ No L 249, 8. 9. 1988, p. 9.1993R0536 — EN — 30.01.1996 — 003.001 — 6
Approval shall be withdrawn where the abovementioned provisions
are not observed; it may be withdrawn where it is ascertained that the
purchaser has repetedly failed to comply with any other obligation
under Regulation (EEC) No 3950/92 or this Regulation;
(b) producers shall be required to ensure that purchasers to whom they
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-month
period with details of the name and address of each producer, the
reference quantity available at the beginning and at the end of each
period, the quantities of milk or milk equivalent which he has
delivered per month or four-week period, the representative and
average fat contents of his deliveries, together with the commercial
documents, correspondance and other information referred to in
Council Regulation (EEC) No 4045/89 (1) permitting such stock
accounts to be verified;
(d) purchasers shall be responsible for recording under the additional
levy arrangements all quantities of milk and/or other milk products
delivered to them; to that end they shall keep available to the
competent authority for at least three years the list of purchasers and
undertakings treating or processing milk and/or other milk products
supplying them with milk or other milk products and, per month, 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,
purchasers shall keep recors of each individual delivery for at least
three years;
(f) producers with reference quantities for direct sales shall keep
available to the competent authority of the Member State for at least
three years stock accounts by 12-month period with details of the
quantities, per month and per product, of milk and/or milk products
sold directly for consumption and/or to wholesalers, cheese maturers
and the retail trade, together with registers of livestock held on
holdings and used for milk production, in accordance with Article 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
Regulation (EEC) No 3950/92 where relevant provisions thereof
are applied,
— ensure that the parties concerned are aware of the penal or
administrative sanctions to which they are liable where they fail to
comply with the provisions of Regulation (EEC) No 3950/92 and this
Regulation.
3. Member States shall physically verify the accuracy of the accounting
with regard to the quantities of milk and milk equivalent marketed and,
to that end, shall check milk transport during collection at 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 as
referred to in paragraph 1 (c) and (d) with regard to the commercial
documents and other documents proving now the collected milk and
milk equivalent have been used;
(b) at the permises of the producers with a reference quantity for direct
sales, the credibility of the declaration referred to in Article 4 (1) and
the stock accounts referred to in paragraph 1 (f).!B
(1) OJ No L 388, 30. 12. 1989, p. 18.
(2) OJ No L 355, 5. 12. 1992, p. 32.1993R0536 — EN — 30.01.1996 — 003.001 — 7
The checks shall be determined by the Member States on the basis of a
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, within
one month following their adoption,
— their duly reasoned decisions where recourse 13 had to Article 6 (2)
of Regulation (EEC) No 3950/92,
— 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, the
Commission shall make a flat-rate reduction to advances on the entry
of agricultural expenditure in the accounts.
Where the information changes, in particular as a result of the checks
provided for in Article 7, an update shall be communicated to the
Commission before 1 December, 1 March and 1 July of each year,
— the results and information necessary to evaluate measures
implemented pursuant to the first and second indents of Article 8
of Regulation (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 obligations
regarding the implementation of the additional levy scheme for the ninth
period and, if necessary, previous periods.
To ensure the continuity of the national measures enforcing compliance
with the additional levy scheme, references to Article 5c of Council
Regulation (EEC) No 804/68 (2), to Regulation (EEC) No 857/84 (3)o rt o
Regulation (EEC) No 1546/88 may, during a transitional period, be
treated as reference to Regulation (EEC) No 3950/92 and this
Regulation.
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, in the event of administrative difficulties, the Member States
concerned may postpone application of Article 7 (1) (a), (b) and (e) until
31 December 1993.
This Regulation shall be binding in its entirety and directly applicable in
all Member States.!B
(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.!M3
!B1993R0536 — EN — 30.01.1996 — 003.001 — 8
ANNEX
!M31993R0536 — EN — 30.01.1996 — 003.001 — 9