Legal provisions of COM(2009)125 - Network for the collection of accountancy data on the incomes and business operation of agricultural holdings in the EC (codified version) - Main contents
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dossier | COM(2009)125 - Network for the collection of accountancy data on the incomes and business operation of agricultural holdings in the EC ... |
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document | COM(2009)125 |
date | November 30, 2009 |
Contents
- CHAPTER I - CREATION OF A COMMUNITY FARM ACCOUNTANCY DATA NETWORK
- Article 1
- Article 2
- Article 3
- CHAPTER II - DETERMINATION OF INCOMES ON AGRICULTURAL HOLDINGS
- Article 4
- Article 5
- Article 6
- Article 7
- Article 8
- Article 9
- Article 10
- CHAPTER III - COLLECTION OF ACCOUNTANCY DATA FOR THE PURPOSE OF A BUSINESS ANALYSIS OF AGRICULTURAL HOLDINGS
- Article 11
- Article 12
- Article 13
- Article 14
- Article 15
- CHAPTER IV - GENERAL PROVISIONS
- Article 16
- Article 17
- Article 18
- Article 19
- Article 20
- Article 21
CHAPTER I - CREATION OF A COMMUNITY FARM ACCOUNTANCY DATA NETWORK
Article 1
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
(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
CHAPTER II - DETERMINATION OF INCOMES ON AGRICULTURAL HOLDINGS
Article 4
Article 5
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
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
(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:
|
(c) | compile:
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(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
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
Article 10
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.
CHAPTER III - COLLECTION OF ACCOUNTANCY DATA FOR THE PURPOSE OF A BUSINESS ANALYSIS OF AGRICULTURAL HOLDINGS
Article 11
Article 12
— | 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
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
Article 15
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.
CHAPTER IV - GENERAL PROVISIONS
Article 16
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
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
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
(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
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 be binding in its entirety and directly applicable in all Member States.