CELEX: 32007R0781
Language: en
Date: 2007-07-03 00:00:00
Title: Commission Regulation (EC) No 781/2007 of 3 July 2007 adapting Regulation (EEC) No 2237/77 on the form of the farm return to be used for the purpose of determining incomes of agricultural holdings, by reason of the accession of Bulgaria and Romania

4.7.2007   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               L 174/3
            
         
      COMMISSION REGULATION (EC) No 781/2007
   of 3 July 2007
   adapting Regulation (EEC) No 2237/77 on the form of the farm return to be used for the purpose of determining incomes of agricultural holdings, by reason of the accession of Bulgaria and Romania
   THE COMMISSION OF THE EUROPEAN COMMUNITIES,
   Having regard to the Treaty of Accession of Bulgaria and Romania,
   Having regard to the Act of Accession of Bulgaria and Romania, and in particular Article 56 thereof,
   Whereas:
   
               (1)
            
            
               Commission Regulation (EEC) No 2237/77 (1) lays down the contents of the farm return to be used.
            
         
               (2)
            
            
               The farm return has to be adapted regarding the information about the VAT system due to the accession of Bulgaria and Romania,
            
         HAS ADOPTED THIS REGULATION:
   Article 1
   In Annex II to Regulation (EEC) No 2237/77, point 107 is replaced by the text in the Annex to this Regulation.
   Article 2
   This Regulation shall enter into force on the seventh day following its publication in the Official Journal of the European Union.
   It shall apply with effect from the 2007 accounting year 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, 3 July 2007.
      
         
            For the Commission
         
         Mariann FISCHER BOEL
         
         
            Member of the Commission
         
      
   
   
      (1)  OJ L 263, 17.10.1977, p. 1. Regulation last amended by Regulation (EC) No 1861/2006 (OJ L 358, 16.12.2006, p. 33).
   
      ANNEX
      
         ‘107.   VAT system
         The VAT system (serial number 400) to which the holding is subject should be shown for each holding by the code number in the following list:
         
                      
                  
                  
                     Serial number 400
                     Code
                  
               
                     BELGIUM
                  
               
                     Régime normal obligatoire
                  
                  
                     1
                  
               
                     Régime normal sur option
                  
                  
                     2
                  
               
                     Régime agricole
                  
                  
                     3
                  
               
                     BULGARIA
                  
               
                     Exempt
                  
                  
                     1
                  
               
                     Registered
                  
                  
                     2
                  
               
                     CZECH REPUBLIC
                  
               
                     Registered
                  
                  
                     1
                  
               
                     DENMARK
                  
               
                     Moms (= normal)
                  
                  
                     1
                  
               
                     GERMANY
                  
               
                     Pauschalierender Betrieb
                  
                  
                     1
                  
               
                     Optierender Betrieb
                  
                  
                     2
                  
               
                     Getränke erzeugender Betrieb
                  
                  
                     3
                  
               
                     Betrieb mit Kleinumsatz
                  
                  
                     4
                  
               
                     ESTONIA
                  
               
                     Normal
                  
                  
                     1
                  
               
                     Special
                  
                  
                     2
                  
               
                     IRELAND
                  
               
                     Agricultural
                  
                  
                     1
                  
               
                     Registered (= normal)
                  
                  
                     2
                  
               
                     GREECE
                  
               
                     Normal system
                  
                  
                     1
                  
               
                     Agricultural system
                  
                  
                     2
                  
               
                     SPAIN
                  
               
                     Normal system
                  
                  
                     1
                  
               
                     Simplified system
                  
                  
                     2
                  
               
                     Agricultural system
                  
                  
                     3
                  
               
                     FRANCE
                  
               
                     TVA sur option avec autorisation pour animaux vivants
                  
                  
                     2
                  
               
                     Remboursement forfaitaire
                  
                  
                     3
                  
               
                     ITALY
                  
               
                     Regime esonerato
                  
                  
                     1
                  
               
                     Regime speciale agricolo
                  
                  
                     2
                  
               
                     Regime normal
                  
                  
                     3
                  
               
                     CYPRUS
                  
               
                     Normal
                  
                  
                     1
                  
               
                     Agricultural
                  
                  
                     2
                  
               
                     VAT not applicable
                  
                  
                     3
                  
               
                     LATVIA
                  
               
                     Normal
                  
                  
                     1
                  
               
                     Agricultural
                  
                  
                     2
                  
               
                     LITHUANIA
                  
               
                     Normal
                  
                  
                     1
                  
               
                     Special
                  
                  
                     2
                  
               
                     LUXEMBOURG
                  
               
                     Régime normal obligatoire
                  
                  
                     1
                  
               
                     Régime normal sur option
                  
                  
                     2
                  
               
                     Régime forfaitaire de l'agriculture
                  
                  
                     3
                  
               
                     HUNGARY
                  
               
                     Normal
                  
                  
                     1
                  
               
                     Agricultural
                  
                  
                     2
                  
               
                     MALTA
                  
               
                     Normal
                  
                  
                     1
                  
               
                     NETHERLANDS
                  
               
                     Algemene regeling verplicht
                  
                  
                     1
                  
               
                     Algemene regeling op aanvraag
                  
                  
                     2
                  
               
                     Landbouwregeling
                  
                  
                     3
                  
               
                     AUSTRIA
                  
               
                     Pauschalierender Betrieb
                  
                  
                     1
                  
               
                     Optierender Betrieb
                  
                  
                     2
                  
               
                     POLAND
                  
               
                     Normal
                  
                  
                     1
                  
               
                     Agricultural
                  
                  
                     2
                  
               
                     PORTUGAL
                  
               
                     Agricultural system
                  
                  
                     1
                  
               
                     Normal system
                  
                  
                     2
                  
               
                     ROMANIA
                  
               
                     Normal
                  
                  
                     1
                  
               
                     Special
                  
                  
                     2
                  
               
                     Small holdings
                  
                  
                     3
                  
               
                     SLOVENIA
                  
               
                     Normal
                  
                  
                     1
                  
               
                     Agricultural
                  
                  
                     2
                  
               
                     SLOVAKIA
                  
               
                     Registered
                  
                  
                     1
                  
               
                     Exempt
                  
                  
                     2
                  
               
                     FINLAND
                  
               
                     Normal system
                  
                  
                     1
                  
               
                     SWEDEN
                  
               
                     Normal system
                  
                  
                     1
                  
               
                     UNITED KINGDOM
                  
               
                     Exempt
                  
                  
                     1
                  
               
                     Registered
                  
                  
                     2
                  
               
            
         Subdivision of the VAT system (Spain, France, Italy, Hungary and Poland only)
         
                      
                  
                  
                     Serial number 401
                  
               
                     SPAIN
                  
               
                      
                  
                  
                     Enter VAT system code (those used for serial number 400) for the minority system where two systems are in force on the holding
                  
               
                     FRANCE
                  
               
                     Sans TVA obligatoire sur activités connexes
                  
                  
                     0
                  
               
                     Avec TVA obligatoire sur activités connexes
                  
                  
                     1
                  
               
                     ITALY
                  
               
                     VAT system for farm tourism (agriturismo) as secondary activity
                  
               
                     Regime speciale agriturismo
                  
                  
                     1
                  
               
                     Regime normale agriturismo
                  
                  
                     2
                  
               
                     HUNGARY
                  
               
                      
                  
                  
                     Enter VAT system code (those used for serial number 400) for the minority system where two systems are in force on the holding
                  
               
                     POLAND
                  
               
                      
                  
                  
                     Enter VAT system code (those used for serial number 400) for the minority system where two systems are in force on the holding’