1993R0536 — EN — 01.04.1994 — 002.001 — 1
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►B COMMISSIONREGULATION(EEC)No536/93
of9March1993
layingdowndetailedrulesontheapplicationoftheadditionallevyonmilkandmilkproducts
(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 L 161 48 2.7.1993
►M2Commission Regulation (EC) No 470/94 of 2 March 1994 L 59 5 3.3.1994
Corrected by:
►C1Corrigendum, OJ L 273, 16.11.1995, p. 54 (536/93)
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COMMISSIONREGULATION(EEC)No536/93
of9March1993
layingdowndetailedrulesontheapplicationoftheadditionallevy
onmilkandmilkproducts
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
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 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 withRegulation (EEC) No 3950/92 for a further seven consecutive 12 monthperiods 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accordingly belaid down and the detailed rules which the Commission adopted underthe previous arrangements should be repealed;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 takeninto 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; 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
circumstances can individual downward corrections relating to the fatcontent 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 thelevy, 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 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 determiningwhich priority categories of producer are to benefit from reimbursementof the levy where the Member State has decided not to fully reallocateunused 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 fullyapplied in that Member State;1993R0536 — EN — 01.04.1994 — 002.001 — 2
(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 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 levyhas 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 allquantities of milk or milk equivalent which leave any holding in theterritory 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 =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 may
determine equivalences using the dry-extract content and the fatcontent 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 yieldper 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 theproducts in question, the Member State shall use such proof in placeof 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 milkwhen 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 nationalreserve;1993R0536 — EN — 01.04.1994 — 002.001 — 3
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(b) where, pursuant to Article 4 (2) of Regulation (EEC) No 3950/92,
the reference quantity for deliveries is increased or established, therepresentative 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 providesjustification 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 referencequantity 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 referencequantities;
(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 ofproduction. However, if the representative content exceeds theaverage national fat content of milk collected in the Member Stateduring the twelve-month reference period during which theycommenced production:
— the producers concerned may not benefit from the negative
correction provided for in the second indent of paragraph 2unless 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 representa-tive fat content of milk associated with the transferred referencequantity shall be reduced to the abovementioned nationalaverage 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 fatper 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 perkilogram 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. 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 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) No 3950/92, the purchaser shall establish a statement
for each producer showing, opposite the producer's reference quantityand the representative fat content of his production, the quantity and fatcontent of the milk and/or milk equivalent which he has delivered duringthe 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.1993R0536 — EN — 01.04.1994 — 002.001 — 4
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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 the
Member State, the total quantity, the quantity corrected in accordance
with 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.
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 thequantities 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 purchaserswith a view to their subsequent allocation among the producersconcerned.
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 shallnot 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 producer shall make
a declaration summarizing by product the quantities of milk and/or othermilk 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►C11/366◄of 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 inexcess 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 afterthe 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 referencequantities 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 theMember 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 shallnot 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 Regulation1993R0536 — EN — 01.04.1994 — 002.001 — 5
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(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 MemberState 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 limitlaid 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 oran 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 fordirect 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 equivalentmarketed 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 beconsulted 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 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;1993R0536 — EN — 01.04.1994 — 002.001 — 6
(1) OJ No L 128, 19. 5. 1975, p. 1.
(2) OJ No L 249, 8. 9. 1988, p. 9.
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(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, the
reference quantity available at the beginning and at the end of each
period, the quantities of milk or milk equivalent which he hasdelivered per month or four-week period, the representative andaverage fat contents of his deliveries, together with the commercialdocuments, 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 productsdelivered to them; to that end they shall keep available to thecompetent authority for at least three years the list of purchasers andundertakings 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 leastthree 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 thequantities, per month and per product, of milk and/or milk productssold directly for consumption and/or to wholesalers, cheese maturersand 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 atfarms 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 asreferred to in paragraph 1 (c) and (d) with regard to the commercialdocuments and other documents proving now the collected milk andmilk 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).
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).1993R0536 — EN — 01.04.1994 — 002.001 — 7
(1) OJ No L 388, 30. 12. 1989, p. 18.
(2) OJ No L 355, 5. 12. 1992, p. 32.
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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,
— 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, theCommission shall make a flat-rate reduction to advances on the entryof agricultural expenditure in the accounts,
— 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 CouncilRegulation (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, betreated 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) until31 December 1993.
This Regulation shall be binding in its entirety and directly applicable in
all Member States.1993R0536 — EN — 01.04.1994 — 002.001 — 8
(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
introducedbyRegulation(EEC)No3950/92
1993R0536 — EN — 01.04.1994 — 002.001 — 9