Commission Regulation (EEC) No 1915/83 of 13 July 1983 on certain detailed implementing rules concerning the keeping of accounts for the purpose of determining the incomes of agricultural holdings

14.7.1983 EN Official Journal of the European Union L 190/25
COMMISSION REGULATION (EEC) No 1915/83
of 13 July 1983
on certain detailed implementing rules concerning the keeping of accounts for the purpose of determining the incomes of agricultural holdings
THE COMMISSION OF THE EUROPEAN COMMUNITIES
,
Having regard to the Treaty establishing the European Economic Community,
Having regard to Council Regulation No 76/65/EEC 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 (1), as last amended by Regulation (EEC) No 2143/81 (2), and in particular Articles 6 and 9 thereof,
Whereas Commission Regulation No 184/66/EEC (3), as last amended by Regulation (EEC) No 1860/82 (4), should be adjusted to the present situation in which the data network operates;
Whereas a contract is to be concluded annually between the competent authorities designated by each Member State and accountancy offices which do not belong to an administrative department whereby the accountancy office undertakes to fulfil its obligations in compliance with Community rules; whereas the contract in question should include provisions referring to the Community rules concerned;
Whereas in order to ensure that data network results are presented each year at a time which is not too distant from the date on which the first farm returns are forwarded to the Commission, the period during which the end of the accounting year may fall should be limited;
Whereas the time limit for the forwarding of farm returns must be such as to allow the accountancy offices, liaison agencies and the Commission to carry out their tasks;
Whereas the period for the forwarding of returns should be calculated from the end of the accounting year to which they relate;
Whereas, in order to be considered duly completed, a farm return must contain data which are factually accurate and recorded and presented in accordance with Commission Regulation (EEC) No 2237/77 of 23 September 1977 on the form of farm return to be used for the purpose of determining incomes of agricultural holdings (5), as last amended by Regulation (EEC) No 3272/82 (6);
Whereas the standard fee chargeable to the Commission must be paid for farm returns duly completed and forwarded within the prescribed period;
Whereas, as a result of the general rise in costs and its effects on the cost of completing the farm return, the fee should be revised at regular intervals;
Whereas, in order to improve the execution of the financial operations involved in paying the standard fee, provision should be made for a payment on account;
Whereas Regulation No 184/66/EEC should be repealed from the beginning of the 1984 accounting year and the new provisions applied from the beginning of the same year;
Whereas the Community Committee on the Farm Accountancy Data Network has not delivered an opinion within the time limit set by its chairman,