Commission Regulation (EC) No 1861/2006 of 15 December 2006 amending Regulation (ECC) No 2237/77 on the form of the farm return to be used for the purpose of determining incomes of agricultural holdings
Date: 2006-12-15
Institutions: European Commission
Subjects: farm accountancy data network, farm income, farm return

16.12.2006

EN

Official Journal of the European Union

L 358/33

COMMISSION REGULATION (EC) No 1861/2006

of 15 December 2006

amending Regulation (ECC) No 2237/77 on the form of the 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
Community,

establishing the European

Having regard to Regulation No 79/65/EEC of the Council of
15 June 1965 setting up a network for the collection of
accountancy data on the incomes and business operation of
agricultural
Economic
Community (1), and in particular Article 7(3) thereof,

European

holdings

the

in

rural development, and to clarify, simplify or make more
coherent some elements of the farm return.

(3)

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

Whereas:

(1)

Commission Regulation (ECC) 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 (2)
lays
down the type of accountancy data to be given in the
farm return.

(2)

It is appropriate to adapt the contents of the farm return
to the new provisions on the Structural Funds and on

Annexes I and II to Regulation (ECC) No 2237/77 are amended
in accordance with the Annex to this Regulation.

Article 2

This Regulation shall enter into force on the seventh day
following that of its publication in the Official
Journal of the
European Union.

from the 2007 accounting year
It shall apply with effect
beginning during the period between 1 January and 1 July
2007.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 15 December 2006.

For the Commission

Mariann FISCHER BOEL
Member of the Commission

(1) OJ 109, 23.6.1965, p. 1859. Regulation as last amended by
Commission Regulation (EC) No 660/2004. (OJ L 104, 8.4.2004,
p. 97).

(2) OJ L 263, 17.10.1977, p. 1. Regulation as last amended by Regu-

lation (EC) No 2253/2004 (OJ L 385, 29.12.2004, p. 7).

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Official Journal of the European Union

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ANNEX

The Annexes to Regulation (EEC) No 2237/77 are amended as follows:

1) Annex I is amended as follows:

(a) In Table A (GENERAL INFORMATION ON THE HOLDING) under heading number 2, the words ‘— Number of

the accounting office (optional)’ are replaced by ‘— Number of the accounting office’.

(b) In Table H,

in the headings of columns 4 and 8 the words ‘working capital’ are replaced by ‘Other assets’.

(2) Annex II is amended as follows:

(a) Serial No 44 is replaced by the following:

‘Serial No 44 — Structural Funds Area: an indication is to be given of whether the majority of the utilised
agricultural area of the holding is situated in an area covered by provisions of Articles 5, 6, or 8 of Council
Regulation (EC) No 1083/2006 (OJ L 210, 31.7.2006, p. 25). The following code numbers are to be used:

6 = the majority of the utilised agricultural area of the holding is situated in a Convergence objective area, within

the meaning of Regulation (EC) No 1083/2006, in particular Article 5 thereof;

7 = the majority of the utilised agricultural area of the holding is situated in a Regional competitiveness and
employment objective area, within the meaning of Regulation (EC) No 1083/2006, in particular Article 6
thereof;

8 = the majority of the utilised agricultural area of the holding is situated in an area eligible for transitional

support, within the meaning of Article 8 of Regulation (EC) No 1083/2006.’

(b) Serial No 45 is replaced by the following:

‘Serial No 45 — Areas with environmental restrictions: an indication is to be given of whether the majority of the
utilised agricultural area of the holding is situated in an area covered by provisions of Article 38 of Regulation (EC)
No 1698/2005. The following code numbers are to be used:

1 = the majority of the utilised agricultural area of the holding is not situated in an area eligible to Natura 2000
payments or payments linked to Directive 2000/60/EC, within the meaning of Article 38 of Regulation (EC)
No 1698/2005;

2 = the majority of the utilised agricultural area of the holding is situated in an area eligible to Natura 2000
payments or payments linked to Directive 2000/60/EC, within the meaning of Article 38 of Regulation (EC)
No 1698/2005.’

(c) Point 23 is replaced by the following:

‘23. CALVES FOR FATTENING
Calves for fattening usually slaughtered at the age of about six months.’

(d) In point 106, the second indent is replaced by the following:

‘— loans for other assets (columns 4 and 8)’.

(e)

In point 107 VAT system, under LITHUANIA, the words ‘VAT not applicable’ are replaced by ‘Special.’

(f) Point 138 is replaced by the following:

‘138. Fresh vegetables, melons, strawberries under shelter (including pineapple and sweetcorn): crops grown under
shelter (greenhouses, permanent frames, accessible plastic tunnels) during the whole or greater part of the
growing season. Crops grown in not accessible plastic tunnels, under cloches or portable frames are not
considered as crops under shelter. In the case of a multistorey greenhouse, only the basic area is counted.’

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(g) Point 169 is replaced by the following:

‘169. Hens' eggs (including eggs for hatching)’.

(h) In section L. QUOTAS AND OTHER RIGHTS, under COLUMNS IN TABLE L and under Taxes, additional levy

(column 10), the last sentence ‘Enter “0” if there is quota but no payment’ is deleted.

(i)

In point 601, Area payments for non-irrigated land, the sentence ‘Sum of headings 602 to 618’ is replaced by the
following:

‘In column 4, Number of basic units for payments: sum of headings 602 to 618 excluding headings 608, 614 and
618 when the same basic units are also registered under any other heading in table M. In column 5 Total aid: sum
of headings 602 to 618.’

(j)

In point 621, Area payments for irrigated land, the sentence ‘Sum of headings 622 to 638’ is replaced by the
following:

‘In column 4, Number of basic units for payments: sum of headings 622 to 638 excluding headings 628, 634 and
638 when the same basic units are also registered under any other heading in table M. In column 5 Total aid: sum
of headings 622 to 638.’

(k) Point 700 is replaced by the following:

‘700. Direct payments to beef production pursuant

to Council Regulation (EC) No 1254/1999 and (EC)

No 1782/2003.

The total of direct payments to beef is also to be entered in Table J, with code 700.

The following table indicates headings for direct payments to beef, according to Regulation (EC)
No 1254/1999 and (EC) No 1782/2003,

Headings

Total beef payments
(sum of headings 710, 720, 730, 740, 750, 760)

Special premium
(sum of headings 711 and 715)

Special premium for bulls

Special premium for steers

Suckler cow premium
(sum of headings 731 and 735)

Number of
basic units
for payments

—

Total aid

Compulsory

Compulsory

Compulsory

Compulsory

Compulsory

Compulsory

Compulsory

—

Compulsory

Suckler cow premium for suckler cows and heifers

Compulsory

Compulsory

Suckler cow premium: additional national premium

Compulsory

Compulsory

Slaughter premium
(sum of headings 741 and 742)

—

Compulsory

Slaughter premium: 1 to 7 months

Optional

Compulsory

Slaughter premium: 8 months and over

Compulsory

Compulsory

Extensification payment, total

Additional payments (national envelope)

Compulsory

—

Compulsory

Compulsory’

700

710

711

715

730

731

735

740

741

742

750

760