CELEX: 
Language: en
Date: 2017-12-11 00:00:00
Title: COMMISSION IMPLEMENTING REGULATION (EU) …/... amending Implementing Regulation (EU) 2015/220 laying down rules for the application of Council Regulation (EC) No 1217/2009 setting up a network for the collection of accountancy data on the incomes and business operation of agricultural holdings in the European Union

COMMISSION IMPLEMENTING REGULATION (EU) …/...
            
            
               of 11.12.2017
            
            
               amending Implementing Regulation (EU) 2015/220 laying down rules for the application of Council Regulation (EC) No 1217/2009 setting up a network for the collection of accountancy data on the incomes and business operation of agricultural holdings in the European Union
            
            
               THE EUROPEAN COMMISSION,
            
            
               Having regard to the Treaty on the Functioning of the European Union,
            
            
               Having regard to Council Regulation (EC) No 1217/2009 of 30 November 2009 setting up a network for the collection of accountancy data on the incomes and business operation of agricultural holdings in the European Union
                  1
               , and in particular Article 5a(2), the third and the fourth subparagraphs of Article 8(3) and Article 19(3) thereof,
            
            
               Whereas:
            
            
               (1)Commission Implementing Regulation (EU) 2015/220
                  2
                sets out the number of returning holdings per Member State and per Farm Accountancy Data network (FADN) division. Implementing Regulation (EU) 2015/220 provides that the Member States have to notify the Commission of a plan drawn up for the selection of returning holdings that ensures a representative accounting sample of the field of survey before the beginning of the accounting year to which the plan relates. 
            
            
               (2)Following the request of Germany to merge the divisions Schleswig-Holstein and Hamburg into one division named Schleswig-Holstein / Hamburg and the requests of Greece, Hungary, Romania and Finland to change the number of returning holdings or threshold of economic size due to structural changes in agriculture, it is appropriate to allow those Member States to revise their selection plans and/or threshold of economic size for the accounting year 2018 and to redistribute or adjust the number of returning holdings accordingly.
            
            
               (3)Given the growing importance of earlier availability and higher quality of accountancy data, the Commission encourages Member States to make additional organisational efforts enabling upgraded data completeness and enabling farm returns to be submitted earlier than the deadlines laid down in Article 10 of Implementing Regulation (EU) 2015/220. 
            
            
               (4)In order to support earlier availability, completeness and increased quality of accountancy data submitted by Member States, the deadlines for data transmission and the procedure in relation to the payment of the standard fee should be reviewed and linked to the timing of delivery and completeness of the FADN data delivered to the Commission.
            
            
               (5)A transitional provision related to the accounting year 2018 budgetary availability should be included in Article 14 of Implementing Regulation (EU) 2015/220.
            
            
               (6)Annex VIII to Implementing Regulation (EU) 2015/220 sets out the form and layout of the accountancy data contained in the farm returns. For the sake of clarity, Annex VIII should provide for additional information as regards the presentation of those data.
            
            
               (7)Implementing Regulation (EU) 2015/220 should therefore be amended accordingly.
            
            
               (8)The proposed amendments should apply as from the accounting year 2018.
            
            
               (9)The measures provided for in this Regulation are in accordance with the opinion of the Committee for the Farm Accountancy Data Network, 
            
            
               HAS ADOPTED THIS REGULATION:
            
            
               Article 1
            
            
               Implementing Regulation (EU) 2015/220 is amended as follows:
            
         
         
            
               (1)In Article 3(2), the following subparagraph is added:
            
            
               ‘Germany, Greece, Hungary, Romania and Finland shall revise the respective selection plans they notified for the accounting year 2018. They shall notify the Commission of their respective revised selection plans for that accounting year by 31 March 2018.’
            
            
               (2)Article 14 is replaced by the following:
            
            
               "Article 14
            
            
               Amount of the standard fee
            
            
               1.
                     The standard fee referred to in Article 19(1)(a) of Regulation (EC) No 1217/2009 shall be fixed at EUR 160 per farm return.
            
            
               2.
                     If the 80% threshold referred to in Article 19(1)(a) of Regulation (EC) No 1217/2009 is not met neither at the level of a FADN division or at the level of the Member State concerned, the reduction referred to in that provision shall be applied only at national level.
            
            
               3.
                     Subject to the fulfilment of the obligation to comply with the 80% threshold as referred to in Article 19(1)(a) of Regulation (EC) No 1217/2009 in respect of a FADN division or a Member State, the standard fee is increased by:
            
            
               (a)
                     EUR 5 where the Member State submits the accountancy data referred to in Article 9 of this Regulation not later than one month before the relevant deadline referred to in Article 10(3); or
            
            
               (b)
                     EUR 7 in the accounting year 2018 and EUR 10 from the accounting year 2019 where the Member State submits the accountancy data referred to in Article 9 of this Regulation not later than two months before the relevant deadline referred to in Article 10(3). 
            
            
               4.
                     To the increase of the standard fee under points (a) and (b) of paragraph 3 may be added EUR 2 for the accounting year 2018 and EUR 5 from the accounting year 2019 where the accountancy data has been verified by the Commission in accordance with point (b) of the first paragraph of Article 13 of this Regulation and is deemed duly completed in accordance with Article 8(2) of Regulation (EC) No 1217/2009, either at the moment of its submission to the Commission, or within two months of the date upon which the Commission informed the submitting Member State that the submitted accountancy data is not duly completed."
            
            
               (3)Annexes I, II and VIII 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. 
            
            
               It shall apply from the accounting year 2018.
            
            
               This Regulation shall be binding in its entirety and directly applicable in all Member States.
            
            
               Done at Brussels, 11.12.2017
            
            
               
                     For the Commission
               
               
                     The President
                     Jean-Claude JUNCKER
               
            
         
         
            
                  
                     (1)
                  
                        OJ L 328, 15.12.2009, p. 27.
               
               
                  
                     (2)
                  
                        Commission Implementing Regulation (EU) 2015/220 of 3 February 2015 laying down rules for the application of Council Regulation (EC) No 1217/2009 setting up a network for the collection of accountancy data on the incomes and business operation of agricultural holdings in the European Union (OJ L 46, 19.2.2015, p. 1).
               
            
      
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               EN
            
            
            
               ANNEX
            
            
            
               Annexes I, II and VIII to Implementing Regulation (EU) 2015/220 are amended as follows:
            
            
               (1)In Annex I, 
            
            
               the entry related to Romania is replaced by the following:
            
            
               "
            
            
                     
                        Romania
                     
                  
                  
                     
                        4 000
                     
                  
               
               "
            
            
               (2)Annex II is amended as follows:
            
            
               (a)the entries related to Germany in the table on the number of returning holdings are replaced by the following:
            
            
               "
            
            
                     
                        Reference number 
                     
                  
                  
                     
                     
                        Name of FADN division
                     
                     
                  
                  
                     
                        Number of returning holdings per accounting year
                     
                  
               
                     
                  
                  
                     
                        GERMANY
                     
                  
                  
                     
                  
               
                     
                        015
                     
                  
                  
                     
                        Schleswig-Holstein / Hamburg
                     
                  
                  
                     
                        662
                     
                  
               
                     
                        030
                     
                  
                  
                     
                        Niedersachsen
                     
                  
                  
                     
                        1 307
                     
                  
               
                     
                        040
                     
                  
                  
                     
                        Bremen
                     
                  
                  
                     
                        _
                     
                  
               
                     
                        050
                     
                  
                  
                     
                        Nordrhein-Westfalen
                     
                  
                  
                     
                        1 010
                     
                  
               
                     
                        060
                     
                  
                  
                     
                        Hessen
                     
                  
                  
                     
                        558
                     
                  
               
                     
                        070
                     
                  
                  
                     
                        Rheinland-Pfalz
                     
                  
                  
                     
                        887
                     
                  
               
                     
                        080
                     
                  
                  
                     
                        Baden-Württemberg
                     
                  
                  
                     
                        1 190
                     
                  
               
                     
                        090
                     
                  
                  
                     
                        Bayern
                     
                  
                  
                     
                        1 678
                     
                  
               
                     
                        100
                     
                  
                  
                     
                        Saarland
                     
                  
                  
                     
                        90
                     
                  
               
                     
                        110
                     
                  
                  
                     
                        Berlin
                     
                  
                  
                     
                        _
                     
                  
               
                     
                        112
                     
                  
                  
                     
                        Brandenburg
                     
                  
                  
                     
                        284
                     
                  
               
                     
                        113
                     
                  
                  
                     
                        Mecklenburg-Vorpommern
                     
                  
                  
                     
                        268
                     
                  
               
                     
                        114
                     
                  
                  
                     
                        Sachsen
                     
                  
                  
                     
                        313
                     
                  
               
                     
                        115
                     
                  
                  
                     
                        Sachsen-Anhalt
                     
                  
                  
                     
                        270
                     
                  
               
                     
                        116
                     
                  
                  
                     
                        Thüringen
                     
                  
                  
                     
                        283
                     
                  
               
                     
                  
                  
                     
                        Total Germany
                     
                  
                  
                     
                        8 800
                     
                  
               
               "
            
            
               (b)the entries related to Greece in the table on the number of returning holdings are replaced by the following:
            
            
               "
            
            
                     
                        Reference number 
                     
                  
                  
                     
                     
                        Name of FADN division
                     
                     
                  
                  
                     
                        Number of returning holdings per accounting year
                     
                  
               
                     
                  
                  
                     
                        GREECE
                     
                  
                  
                     
                  
               
                     
                        450
                     
                  
                  
                     
                        Μακεδονία — Θράκη (Macedonia-Thrace)
                     
                  
                  
                     
                        1 700
                     
                  
               
                     
                        460
                     
                  
                  
                     
                        Ήπειρος — Πελοπόννησος — Νήσοι Ιονίου (Epirus, Peloponnese, Ionian Islands)
                     
                  
                  
                     
                        1 150
                     
                  
               
                     
                        470
                     
                  
                  
                     
                        Θεσσαλία (Thessaly)
                     
                  
                  
                     
                        600
                     
                  
               
                     
                        480
                     
                  
                  
                     
                        Στερεά Ελλάς — Νήσοι Αιγαίου — Κρήτη (Sterea Ellas, Aegean Islands, Crete)
                     
                  
                  
                     
                        1 225
                     
                  
               
                     
                  
                  
                     
                        Total Greece
                     
                  
                  
                     
                        4 675
                     
                  
               
               "
            
            
               (c)the entries related to Hungary in the table on the number of returning holdings are replaced by the following:
            
         
         
            
               "
            
            
                     
                        Reference number 
                     
                  
                  
                     
                     
                        Name of FADN division
                     
                     
                  
                  
                     
                        Number of returning holdings per accounting year
                     
                  
               
                     
                  
                  
                     
                        HUNGARY
                     
                  
                  
                     
                  
               
                     
                        767
                     
                  
                  
                     
                        Alföld
                     
                  
                  
                     
                        1 144
                     
                  
               
                     
                        768
                     
                  
                  
                     
                        Dunántúl
                     
                  
                  
                     
                        733
                     
                  
               
                     
                        764
                     
                  
                  
                     
                        Észak-Magyarország
                     
                  
                  
                     
                        223
                     
                  
               
                     
                  
                  
                     
                        Total Hungary
                     
                  
                  
                     
                        2 100
                     
                  
               
               "
            
            
               (d)the entries related to Romania in the table on the number of returning holdings are replaced by the following:
            
            
               "
            
            
                     
                        Reference number 
                     
                  
                  
                     
                     
                        Name of FADN division
                     
                     
                  
                  
                     
                        Number of returning holdings per accounting year
                     
                  
               
                     
                  
                  
                     
                        ROMANIA
                     
                  
                  
                     
                  
               
                     
                        840
                     
                  
                  
                     
                        Nord-Est
                     
                  
                  
                     
                        724
                     
                  
               
                     
                        841
                     
                  
                  
                     
                        Sud-Est
                     
                  
                  
                     
                        913
                     
                  
               
                     
                        842
                     
                  
                  
                     
                        Sud-Muntenia
                     
                  
                  
                     
                        857
                     
                  
               
                     
                        843
                     
                  
                  
                     
                        Sud-Vest-Oltenia
                     
                  
                  
                     
                        519
                     
                  
               
                     
                        844
                     
                  
                  
                     
                        Vest
                     
                  
                  
                     
                        598
                     
                  
               
                     
                        845
                     
                  
                  
                     
                        Nord-Vest
                     
                  
                  
                     
                        701
                     
                  
               
                     
                        846
                     
                  
                  
                     
                        Centru
                     
                  
                  
                     
                        709
                     
                  
               
                     
                        847
                     
                  
                  
                     
                        București-Ilfov
                     
                  
                  
                     
                        79
                     
                  
               
                     
                  
                  
                     
                        Total Romania
                     
                  
                  
                     
                        5 100
                     
                  
               
               "
            
            
               (e)the entries related to Finland in the table on the number of returning holdings are replaced by the following:
            
            
               "
            
            
                     
                        Reference number 
                     
                  
                  
                     
                     
                        Name of FADN division
                     
                     
                  
                  
                     
                        Number of returning holdings per accounting year
                     
                  
               
                     
                  
                  
                     
                        FINLAND
                     
                  
                  
                     
                  
               
                     
                        670
                     
                  
                  
                     
                        Etelä-Suomi
                     
                  
                  
                     
                        420
                     
                  
               
                     
                        680
                     
                  
                  
                     
                        Sisä-Suomi
                     
                  
                  
                     
                        169
                     
                  
               
                     
                        690
                     
                  
                  
                     
                        Pohjanmaa
                     
                  
                  
                     
                        203
                     
                  
               
                     
                        700
                     
                  
                  
                     
                        Pohjois-Suomi
                     
                  
                  
                     
                        108
                     
                  
               
                     
                  
                  
                     
                        Total Finland
                     
                  
                  
                     
                        900
                     
                  
               
               "
            
            
               (3)Annex VIII is amended as follows:
            
            
               (a)Table D is amended as follows: 
            
            
               (i)in the second table, the entry concerning category "2010. Biological assets – plants" is replaced by the following:
            
            
               "
            
            
                     
                        Code (*)
                     
                  
                  
                     
                        Description of categories
                     
                  
                  
                     
                        OV
                     
                  
                  
                     
                        AD
                     
                  
                  
                     
                        DY
                     
                  
                  
                     
                        IP
                     
                  
                  
                     
                        S
                     
                  
                  
                     
                        SA
                     
                  
                  
                     
                        CV
                     
                  
               
                     
                        2010
                     
                  
                  
                     
                        Biological assets - plants
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               "
            
            
               (ii)the entry concerning the category of assets "2010. Biological assets – plants" is replaced by the following:
            
            
               "2010.
                     Biological assets - plants
            
            
               Values of all plants that have not been harvested yet (all permanent and standing crops). Accumulated depreciation (D.AD) and Depreciation of the current year (D.DY.) should only be reported for Permanent crops."
            
         
         
            
               (iii)the table on valuation methods is replaced by the following table: 
            
            
               "
            
            
                     
                        Fair value less the estimate point-of-sale costs
                     
                  
                  
                     
                        amount for which an asset could be exchanged, or a liability settled, between knowledgeable, willing parties in an arm's length transaction less the cost estimated to incur in relation to the sale
                     
                  
                  
                     
                        3010, 5010, 7010
                     
                  
               
                     
                        Historical cost 
                     
                  
                  
                     
                        nominal or original cost of an asset when acquired 
                     
                  
                  
                     
                        2010, 3020, 3030, 4010, 7020
                     
                  
               
                     
                        Book value 
                     
                  
                  
                     
                        value at which an asset is carried on a balance sheet
                     
                  
                  
                     
                        1010, 1020, 1030, 1040, 8010
                     
                  
               
               "
            
            
               (b)in Table H, the fourth subparagraph is replaced by the following:
            
            
               "Where the costs indicated are for the total ‘consumption’ of inputs during the accounting year but do not correspond to production during that year, changes in stocks of inputs (including costs accruing to growing crops) should be indicated in Table D under the code 1040. Inventories."
            
            
               (c)in Table M, 
            
            
                  in the Section AI Administrative information, the third paragraph is replaced by the following:
            
            
               "Provision of the data referred to in column Number of basic units (N) is optional for the accounting years 2015-2017 for codes 10300-10319."