CELEX: 31966R0184
Language: en
Date: 1966-11-21 00:00:00
Title: 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

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31966R0184

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  

Official Journal 213 , 23/11/1966 P. 3637 Danish special edition: Series I Chapter 1965-1966 P. 0225  English special edition: Series I Chapter 1965-1966 P. 0259  Greek special edition: Chapter 03 Volume 2 P. 0061 

++++( 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 .