Commission Regulation (EC) No 851/2006 of  9 June 2006  specifying the items to be included under the various headings in the forms of accounts shown in Annex I to Council Regulation (EEC) No 1108/70 (Codified version)   (Text with EEA relevance)

10.6.2006 EN Official Journal of the European Union L 158/3
COMMISSION REGULATION (EC) No 851/2006
of 9 June 2006
specifying the items to be included under the various headings in the forms of accounts shown in Annex I to Council Regulation (EEC) No 1108/70
(Codified version)
(Text with EEA relevance)
THE COMMISSION OF THE EUROPEAN COMMUNITIES
,
Having regard to the Treaty establishing the European Community,
Having regard to Council Regulation (EEC) No 1108/70 of 4 June 1970 introducing an accounting system for expenditure on infrastructure in respect of transport by rail, road and inland waterway (1), and in particular Article 9(1) thereof,
Whereas:
(1) Regulation (EEC) No 2598/70 of the Commission of 18 December 1970 specifying the items to be included under the various headings in the forms of accounts shown in Annex I to Council Regulation (EEC) No 1108/70 of 4 June 1970 (2), has been substantially amended several times (3). In the interest of clarity and rationality the said Regulation should be codified.
(2) The Commission is responsible for coordinating all work arising out of Regulation (EEC) No 1108/70. The Commission is in particular responsible for determining what items are to be included under the various headings in the forms of accounts shown in Annex I to that Regulation. The appropriate provisions should be adopted to ensure that the forms of accounts are uniformly applied as between the various Member States and different modes of transport.
(3) The steps to be taken should include both that of defining the scope of the term ‘infrastructure’, by specifying for each mode of transport the installations, buildings and equipment covered by that term, and that of specifying the kind of expenditure to be entered under the various headings in the forms of accounts,