Article 1 
1. To meet the needs of the common agricultural policy, a Community network for the collection of farm accountancy data is set up (hereinafter referred to as the ‘data network’). 2. The purpose of the data network shall be to collect the accountancy data needed for, in particular: (a) an annual determination of incomes on agricultural holdings coming within the field of the survey defined in Article 5; and (b) a business analysis of agricultural holdings. 3. The data obtained pursuant to this Regulation shall, in particular, serve as the basis for the drawing up of reports by the Commission on the situation of agriculture and of agricultural markets as well as on farm incomes in the Community. The reports shall be submitted annually to the European Parliament and the Council, in particular for the annual fixing of prices of agricultural produce.
Article 2 
For the purposes of this Regulation, the following definitions shall apply: (a) ‘operator’ means the natural person responsible for the day-to-day management of an agricultural holding; (b) ‘category of holding’ means a group of agricultural holdings which belong to the same categories as regards the type of farming and economic size as defined in the Community typology for agricultural holdings established by Regulation (EC) No 1242/2008; (c) ‘returning holding’ means any agricultural holding making returns for the purposes of the data network; (d) ‘division’ means the territory of a Member State, or any part thereof as delimited with a view to the selection of returning holdings; a list of such divisions appears in Annex I; (e) ‘accountancy data’ means any technical, financial or economic data relating to an agricultural holding derived from accounts consisting of entries made systematically and regularly throughout the accounting year.
Article 3 
At the request of a Member State the list of divisions shall be amended in accordance with the procedure referred to in Article 18(2), provided that the request concerns the Member State's divisions.
Article 4 
This Chapter shall apply to the collection of accountancy data for the purpose of making an annual determination of incomes on agricultural holdings.
Article 5 
1. The field of the survey referred to in Article 1(2)(a) shall cover the agricultural holdings having an economic size equal to, or greater than, a threshold expressed in euro corresponding to one of the lower limits of the economic size classes as defined in the Community typology. 2. To qualify as a returning holding, an agricultural holding shall: (a) have an economic size equal to, or greater than, a threshold to be determined in accordance with paragraph 1; (b) be farmed by a farmer holding accounts or willing and able to keep farm accounts and willing to allow the accountancy data from his holding to be made available to the Commission; (c) be representative, together with the other holdings and at the level of each division, of the field of survey. 3. The maximum number of returning holdings shall be 105 000 for the Community. 4. Detailed rules for the application of this Article, and in particular the threshold for the economic size and the number of returning holdings per division, shall be adopted in accordance with the procedure referred to in Article 18(2).
Article 6 
1. Each Member State shall set up a national committee for the data network (hereinafter referred to as ‘the National Committee’). 2. The National Committee shall be responsible for the selection of returning holdings. To this end, its duties shall, in particular, include approval of: (a) the plan for the selection of returning holdings, specifying in particular the distribution of returning holdings per category of holding and the detailed rules for selecting the said holdings; (b) the report on the implementation of the plan for the selection of returning holdings. 3. The chairman of the National Committee shall be appointed by the Member State from among the members of this Committee. The National Committee shall take its decisions unanimously. In the event of unanimity not being achieved, decisions shall be taken by an authority appointed by the Member State. 4. Member States which have several divisions may, for each of the divisions under their jurisdiction, set up a regional committee of the data network (hereinafter referred to as ‘the Regional Committee’). The Regional Committee shall, in particular, have the duty of cooperating with the liaison agency referred to in Article 7 in selecting the returning holdings. 5. Detailed rules for the application of this Article shall be adopted in accordance with the procedure referred to in Article 18(2).
Article 7 
1. Each Member State shall appoint a liaison agency whose duties shall be to: (a) inform the National Committee, the Regional Committees and the accountancy offices of the detailed rules of application concerning them and to ensure that those rules are properly implemented; (b) draw up and submit to the National Committee for its approval, and thereafter to forward to the Commission: (i) the plan for the selection of returning holdings, which shall be drawn up on the basis of the most recent statistical data, presented in accordance with the Community typology for agricultural holdings; (ii) the report on the implementation of the plan for the selection of returning holdings; (b) draw up and submit to the National Committee for its approval, and thereafter to forward to the Commission: (i) the plan for the selection of returning holdings, which shall be drawn up on the basis of the most recent statistical data, presented in accordance with the Community typology for agricultural holdings; (ii) the report on the implementation of the plan for the selection of returning holdings; (c) compile: (i) the list of returning holdings; (ii) the list of the accountancy offices willing and able to complete farm returns in accordance with the terms of the contracts provided for in Articles 10 and 15; (c) compile: (i) the list of returning holdings; (ii) the list of the accountancy offices willing and able to complete farm returns in accordance with the terms of the contracts provided for in Articles 10 and 15; (d) assemble the farm returns sent to it by the accountancy offices and to verify on the basis of a common inspection programme that they have been duly completed; (e) forward the duly completed farm returns to the Commission immediately after verification; (f) transmit to the National Committee, the Regional Committees and the accountancy offices the requests for information provided for in Article 17 and to forward the relevant answers to the Commission. 2. The detailed rules for the application of this Article shall be adopted in accordance with the procedure referred to in Article 18(2).
Article 8 
1. Each returning holding shall be the subject of an individual and anonymous farm return. 2. The accountancy data provided by each farm return shall be such that it is possible to: — characterise the returning holding by reference to the main elements of its factors of production; — assess the income of the holding in its various forms; — test by means of spot-checks the veracity of the information given. 3. The type of accountancy data to be given in a farm return, the form in which such data are to be presented and the definitions and instructions relating thereto shall be determined in accordance with the procedure referred to in Article 18(2).
Article 9 
A farmer whose holding is selected as a returning holding shall choose, from a list compiled for that purpose by the liaison agency, an accountancy office willing to complete the return for his holding in accordance with the terms of the contract provided for in Article 10.
Article 10 
1. A contract shall be concluded annually on the authority of the Member State between the competent authority designated by the latter and each accountancy office chosen as provided for in Article 9. Under this contract the accountancy office shall undertake, in consideration of a standard fee, to complete farm returns in a manner consistent with the provisions of Article 8. 2. The terms of the contract referred to in paragraph 1, which must be uniform in all Member States, shall be determined in accordance with the procedure referred to in Article 18(2). 3. Where the duties of an accountancy office are carried out by an administrative department, the latter shall be notified as to its duties through the normal administrative channels.
Article 11 
This Chapter shall apply to the collection of accountancy data for the purpose of a business analysis of agricultural holdings.
Article 12 
In accordance with the procedure referred to in Article 18(2) the following shall be determined: — the subjects of the analyses referred to in Article 1(2)(b); — detailed rules concerning the selection and number of returning holdings, these being established according to the objectives of each particular analysis.
Article 13 
1. Each returning holding selected in accordance with the rules adopted pursuant to the second indent of Article 12 shall be the subject of a special farm return, which shall be individual to that holding and anonymous. This farm return shall include the accountancy data required under Article 8(2) and all such further accountancy items and details as each particular analysis may require. 2. The type of accountancy data to be given in a special farm return, the form in which such data are to be presented and the definitions and instructions relating thereto shall be determined in accordance with the procedure referred to in Article 18(2). 3. Special farm returns shall be completed by the various accountancy offices chosen as provided in Article 14.
Article 14 
A farmer whose holding is selected in accordance with the rules adopted pursuant to the second indent of Article 12 shall choose from a list compiled for the purpose by the liaison agency an accountancy office willing to complete the special return for his holding in accordance with the terms of the contract provided for in Article 15.
Article 15 
1. A contract shall be concluded on the authority of the Member State between the competent authority designated by the latter and each accountancy office chosen as provided for in Article 14. Under this contract the accountancy office shall undertake, in consideration of a standard fee, to complete special farm returns in a manner consistent with the provisions of Article 13. 2. The terms of the contract referred to in paragraph 1, which must be uniform in all Member States, shall be determined in accordance with the procedure referred to in Article 18(2). The supplementary terms which may be included in that contract by Member States shall be determined in accordance with the same procedure. 3. Where the duties of an accountancy office are carried out by an administrative department, the latter shall be notified as to its duties through the normal administrative channels.
Article 16 
1. It shall be prohibited to use for taxation purposes any individual accountancy data or other individual details obtained in implementation of this Regulation, or to divulge or use such data for purposes other than those provided for in Article 1. 2. It shall be prohibited for any person participating or having participated in the data network to divulge any individual accountancy data or any other individual details of which knowledge was acquired in the exercise of his duties or otherwise incidentally to such exercise. 3. Member States shall take all appropriate measures to penalise infringements of the provisions of paragraph 2.
Article 17 
1. The National Committee, the Regional Committees, the liaison agency and the accountancy offices shall be bound, within their respective areas of responsibility, to furnish the Commission with any information which the latter may request of them regarding the discharge of their duties under this Regulation. Such requests for information made to the National Committee, the Regional Committees or to the accountancy offices and the relevant answers shall be forwarded in writing through the liaison agency. 2. If the information supplied is inadequate or if such information fails to arrive in good time, the Commission may, with the collaboration of the liaison agency, send experts to work on the spot.
Article 18 
1. The Commission shall be assisted by the Community Committee for the Farm Accountancy Data Network (hereinafter referred to as the ‘Community Committee’). 2. Where reference is made to this paragraph Articles 4 and 7 of Decision 1999/468/EC shall apply. The period laid down in Article 4(3) of Decision 1999/468/EC shall be set at one month. 3. The Community Committee shall be consulted for the purpose of: (a) verifying that the plans for the selection of returning holdings are in conformity with the provisions of Article 5; (b) analysing and evaluating the weighted annual results furnished by the data network, having regard in particular to data deriving from other sources, inter alia, from farm accounts and statistics generally and from national accounts. 4. The Community Committee may examine any other matter raised by its chairman, either on his own initiative or at the request of a representative of a Member State. It shall examine each year, in October, the trend of farm incomes in the Community, referring in particular to the updated results of the data network. It shall be kept regularly informed of the working of the data network. 5. The Chairman shall convene the meetings of the Community Committee. Secretarial services for the Community Committee shall be provided by the Commission.
Article 19 
1. Appropriations to be included in the general budget of the European Union, in the Commission section, shall cover: (a) those costs of the data network attributable to payment of fees to accountancy offices in consideration of their performance of the duties referred to in Articles 10 and 15; (b) all the costs of the computerised systems operated by the Commission for the reception, verification, processing and analysis of accountancy data supplied by the Member States. The costs referred to in point (b) include, where appropriate, the costs of disseminating the results of those operations and the costs of studies into, and development of, other aspects of the data network. 2. Costs in respect of the setting up and operation of the National Committee, Regional Committees and liaison agencies shall not be included in the Community budget.
Article 20 
Regulation No 79/65/EEC is repealed. References to the repealed Regulation shall be construed as references to this Regulation and shall be read in accordance with the correlation table in Annex III.
Article 21 
This Regulation shall enter into force on the twentieth day following its publication in the Official Journal of the European Union . This Regulation shall be binding in its entirety and directly applicable in all Member States.