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( 1 ) OJ NO 109 , 23 . 6 . 1965 , P . 1859/65 .

( 2 ) OJ NO 148 , 10 . 8 . 1966 , P . 2701/66 .

REGULATION NO 184/66/EEC OF THE COMMISSION OF 21 NOVEMBER 1966 CONCERNING THE COLLECTION , VERIFICATION AND FORWARDING OF ACCOUNTANCY DATA OBTAINED FOR THE PURPOSE OF DETERMINING INCOMES OF AGRICULTURAL HOLDINGS

THE COMMISSION OF THE EUROPEAN ECONOMIC COMMUNITY ,

HAVING REGARD TO THE TREATY ESTABLISHING THE EUROPEAN ECONOMIC COMMUNITY ;

HAVING REGARD TO COUNCIL REGULATION NO 79/65/EEC ( 1 ) 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 , AND IN PARTICULAR ARTICLES 6 AND 9 THEREOF ;

WHEREAS A CONTRACT IS TO BE CONCLUDED ANNUALLY BETWEEN THE COMPETENT AUTHORITY DESIGNATED BY EACH MEMBER STATE AND EACH OF THE ACCOUNTANCY OFFICES CHOSEN AS PROVIDED IN REGULATION NO 79/65/EEC , WHEREBY THE ACCOUNTANCY OFFICE UNDERTAKES TO FULFIL ALL OBLIGATIONS DEVOLVING UPON IT PURSUANT TO THAT REGULATION ;

WHEREAS THE TERMS OF SUCH CONTRACT , WHICH MUST BE UNIFORM IN ALL MEMBER STATES , TOGETHER WITH THOSE WHICH MAY BE ADDED BY MEMBER STATES , MUST BE LAID DOWN BY A COMMUNITY PROCEDURE ;

WHEREAS SUCH TERMS MUST DEAL WITH THE RECIPROCAL OBLIGATION OF THE CONTRACTING PARTIES , AND IN PARTICULAR WITH THE TIME LIMITS TO BE OBSERVED AND WITH THE AMOUNT AND CONDITIONS OF PAYMENT OF THE FIXED REMUNERATION FOR ACCOUNTANCY OFFICES ;

WHEREAS THE TIME LIMIT FOR THE FORWARDING OF FARM RETURNS MUST BE SUCH AS TO GIVE THE ACCOUNTANCY OFFICES AND LIAISON AGENCIES TIME TO CARRY OUT THEIR TASKS IN A SATISFACTORY MANNER AND IN SUCH A WAY AS TO PLACE THE FARM RETURNS AT THE DISPOSAL OF THE COMMISSION AS THEY ARE VERIFIED BY THE LIAISON AGENCY ;

WHEREAS THE TIME LIMIT FOR THE FORWARDING OF RETURNS SHOULD BE CALCULATED FROM THE END OF THE ACCOUNTING YEAR TO WHICH THEY RELATE ;

WHEREAS , IN ORDER THAT ANNUAL SUBMISSION OF THE RESULTS PROVIDED BY THE DATA NETWORK SHOULD NOT OCCUR TOO LONG AFTER THE FIRST RETURNS HAVE BEEN FORWARDED TO THE COMMISSION , THE PERIOD OF THE YEAR DURING WHICH AN ACCOUNTING YEAR MAY CLOSE SHOULD BE LIMITED ;

WHEREAS , TO BE REGARDED AS HAVING BEEN DULY COMPLETED A FARM RETURN MUST CONTAIN DATA WHICH ARE FACTUALLY CORRECT AND RECORDED AND PRESENTED IN ACCORDANCE WITH THE PROVISIONS OF COMMISSION REGULATION NO 118/66/EEC OF 29 JULY 1966 ON THE FORM OF FARM RETURN TO BE USED FOR THE PURPOSE OF DETERMINING INCOMES OF AGRICULTURAL HOLDINGS ( 2 ) ;

WHEREAS THE COMMUNITY MUST BEAR THE COST OF PAYMENT OF ACCOUNTANCY OFFICES' STANDARD FEES , ITS LIABILITY BEING DETERMINED ON THE BASIS OF THE NUMBER OF FARM RETURNS DULY COMPLETED AND FORWARDED WITHIN THE PRESCRIBED TIME LIMITS ;

WHEREAS THE MEASURES PROVIDED FOR IN THIS REGULATION ARE IN ACCORDANCE WITH THE OPINION OF THE COMMUNITY COMMITTEE FOR THE FARM ACCOUNTANCY DATA NETWORK ;

HAS ADOPTED THIS REGULATION :

ARTICLE 1

1 . THE TERMS OF THE CONTRACT PROVIDED FOR IN ARTICLE 9 ( 1 ) OF REGULATION NO 79/65/EEC , WHICH , IN ACCORDANCE WITH THE FIRST SUBPARAGRAPH OF PARAGRAPH 2 OF THAT ARTICLE , ARE TO BE UNIFORM IN ALL MEMBER STATES , SHALL BE AS SET OUT IN PART 1 OF THE ANNEX HERETO .

2 . THE SUPPLEMENTARY TERMS WHICH MAY BE INCLUDED IN THIS CONTRACT BY MEMBER STATES BY VIRTUE OF THE SECOND PARAGRAPH OF ARTICLE 9 ( 2 ) OF REGULATION NO 79/65/EEC SHALL BE AS SET OUT IN PART II OF THE ANNEX .

ARTICLE 2

THE ORIGINALS OF FARM RETURNS SHALL BE SENT TO THE COMMISSION , UNDER REGISTERED CONFIDENTIAL COVER , AS THEY ARE VERIFIED , AND IN ANY EVENT NOT LATER THAN SIX MONTHS AFTER THE END OF THE ACCOUNTING YEAR TO WHICH EACH RELATES .

ARTICLE 3

THE CLOSING DATE FOR ANY ACCOUNTING YEAR , WHICH SHALL CONSIST OF TWELVE CONSECUTIVE MONTHS , SHALL FALL WITHIN THE PERIOD FROM 31 DECEMBER TO 30 JUNE INCLUSIVE .

ARTICLE 4

A FARM RETURN SHALL BE REGARDED AS HAVING BEEN DULY COMPLETED WHERE :

- ITS CONTENTS ARE FACTUALLY CORRECT , AND

- THE DATA CONTAINED THEREIN HAVE BEEN RECORDED AND ARE PRESENTED IN ACCORDANCE WITH THE PROVISIONS OF REGULATION NO 118/66/EEC .

ARTICLE 5

1 . THE COMMISSION SHALL PAY TO THE MEMBER STATE CONCERNED , IN RESPECT OF EACH DULY COMPLETED FARM RETURN FORWARDED TO IT WITHIN THE TIME LIMIT PRESCRIBED IN ARTICLE 2 , THE SUM OF 25 UNITS OF ACCOUNT .

2 . PAYMENT OF THIS SUM SHALL BE MADE NOT LATER THAN TWELVE MONTHS AFTER THE END OF THE ACCOUNTING YEAR TO WHICH THE FARM RETURNS RELATE .

ARTICLE 6

THIS REGULATION SHALL ENTER INTO FORCE ON THE DAY FOLLOWING ITS PUBLICATION IN THE OFFICIAL JOURNAL OF THE EUROPEAN COMMUNITIES .

THIS REGULATION SHALL BE BINDING IN ITS ENTIRETY AND DIRECTLY APPLICABLE IN ALL MEMBER STATES .

DONE AT BRUSSELS , 21 NOVEMBER 1966 .

FOR THE COMMISSION

THE PRESIDENT

WALTER HALLSTEIN

ANNEX : SEE O.J .