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( 1 ) OJ NO 109 , 23 . 6 . 1965 , P . 1859/65 .

( 2 ) OJ NO 148 , 10 . 8 . 1966 , P . 2701/66 .

REGULATION NO 184/66/EEC OF THE COMMISSION OF 21 NOVEMBER 1966 CONCERNING THE COLLECTION , VERIFICATION AND FORWARDING OF ACCOUNTANCY DATA OBTAINED FOR THE PURPOSE OF DETERMINING INCOMES OF AGRICULTURAL HOLDINGS

THE COMMISSION OF THE EUROPEAN ECONOMIC COMMUNITY ,

HAVING REGARD TO THE TREATY ESTABLISHING THE EUROPEAN ECONOMIC COMMUNITY ;

HAVING REGARD TO COUNCIL REGULATION NO 79/65/EEC ( 1 ) 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 , AND IN PARTICULAR ARTICLES 6 AND 9 THEREOF ;

WHEREAS A CONTRACT IS TO BE CONCLUDED ANNUALLY BETWEEN THE COMPETENT AUTHORITY DESIGNATED BY EACH MEMBER STATE AND EACH OF THE ACCOUNTANCY OFFICES CHOSEN AS PROVIDED IN REGULATION NO 79/65/EEC , WHEREBY THE ACCOUNTANCY OFFICE UNDERTAKES TO FULFIL ALL OBLIGATIONS DEVOLVING UPON IT PURSUANT TO THAT REGULATION ;

WHEREAS THE TERMS OF SUCH CONTRACT , WHICH MUST BE UNIFORM IN ALL MEMBER STATES , TOGETHER WITH THOSE WHICH MAY BE ADDED BY MEMBER STATES , MUST BE LAID DOWN BY A COMMUNITY PROCEDURE ;

WHEREAS SUCH TERMS MUST DEAL WITH THE RECIPROCAL OBLIGATION OF THE CONTRACTING PARTIES , AND IN PARTICULAR WITH THE TIME LIMITS TO BE OBSERVED AND WITH THE AMOUNT AND CONDITIONS OF PAYMENT OF THE FIXED REMUNERATION FOR ACCOUNTANCY OFFICES ;

WHEREAS THE TIME LIMIT FOR THE FORWARDING OF FARM RETURNS MUST BE SUCH AS TO GIVE THE ACCOUNTANCY OFFICES AND LIAISON AGENCIES TIME TO CARRY OUT THEIR TASKS IN A SATISFACTORY MANNER AND IN SUCH A WAY AS TO PLACE THE FARM RETURNS AT THE DISPOSAL OF THE COMMISSION AS THEY ARE VERIFIED BY THE LIAISON AGENCY ;

WHEREAS THE TIME LIMIT FOR THE FORWARDING OF RETURNS SHOULD BE CALCULATED FROM THE END OF THE ACCOUNTING YEAR TO WHICH THEY RELATE ;

WHEREAS , IN ORDER THAT ANNUAL SUBMISSION OF THE RESULTS PROVIDED BY THE DATA NETWORK SHOULD NOT OCCUR TOO LONG AFTER THE FIRST RETURNS HAVE BEEN FORWARDED TO THE COMMISSION , THE PERIOD OF THE YEAR DURING WHICH AN ACCOUNTING YEAR MAY CLOSE SHOULD BE LIMITED ;

WHEREAS , TO BE REGARDED AS HAVING BEEN DULY COMPLETED A FARM RETURN MUST CONTAIN DATA WHICH ARE FACTUALLY CORRECT AND RECORDED AND PRESENTED IN ACCORDANCE WITH THE PROVISIONS OF COMMISSION REGULATION NO 118/66/EEC OF 29 JULY 1966 ON THE FORM OF FARM RETURN TO BE USED FOR THE PURPOSE OF DETERMINING INCOMES OF AGRICULTURAL HOLDINGS ( 2 ) ;

WHEREAS THE COMMUNITY MUST BEAR THE COST OF PAYMENT OF ACCOUNTANCY OFFICES' STANDARD FEES , ITS LIABILITY BEING DETERMINED ON THE BASIS OF THE NUMBER OF FARM RETURNS DULY COMPLETED AND FORWARDED WITHIN THE PRESCRIBED TIME LIMITS ;

WHEREAS THE MEASURES PROVIDED FOR IN THIS REGULATION ARE IN ACCORDANCE WITH THE OPINION OF THE COMMUNITY COMMITTEE FOR THE FARM ACCOUNTANCY DATA NETWORK ;

HAS ADOPTED THIS REGULATION :

ARTICLE 1

1 . THE TERMS OF THE CONTRACT PROVIDED FOR IN ARTICLE 9 ( 1 ) OF REGULATION NO 79/65/EEC , WHICH , IN ACCORDANCE WITH THE FIRST SUBPARAGRAPH OF PARAGRAPH 2 OF THAT ARTICLE , ARE TO BE UNIFORM IN ALL MEMBER STATES , SHALL BE AS SET OUT IN PART 1 OF THE ANNEX HERETO .

2 . THE SUPPLEMENTARY TERMS WHICH MAY BE INCLUDED IN THIS CONTRACT BY MEMBER STATES BY VIRTUE OF THE SECOND PARAGRAPH OF ARTICLE 9 ( 2 ) OF REGULATION NO 79/65/EEC SHALL BE AS SET OUT IN PART II OF THE ANNEX .

ARTICLE 2

THE ORIGINALS OF FARM RETURNS SHALL BE SENT TO THE COMMISSION , UNDER REGISTERED CONFIDENTIAL COVER , AS THEY ARE VERIFIED , AND IN ANY EVENT NOT LATER THAN SIX MONTHS AFTER THE END OF THE ACCOUNTING YEAR TO WHICH EACH RELATES .

ARTICLE 3

THE CLOSING DATE FOR ANY ACCOUNTING YEAR , WHICH SHALL CONSIST OF TWELVE CONSECUTIVE MONTHS , SHALL FALL WITHIN THE PERIOD FROM 31 DECEMBER TO 30 JUNE INCLUSIVE .

ARTICLE 4

A FARM RETURN SHALL BE REGARDED AS HAVING BEEN DULY COMPLETED WHERE :

- ITS CONTENTS ARE FACTUALLY CORRECT , AND

- THE DATA CONTAINED THEREIN HAVE BEEN RECORDED AND ARE PRESENTED IN ACCORDANCE WITH THE PROVISIONS OF REGULATION NO 118/66/EEC .

ARTICLE 5

1 . THE COMMISSION SHALL PAY TO THE MEMBER STATE CONCERNED , IN RESPECT OF EACH DULY COMPLETED FARM RETURN FORWARDED TO IT WITHIN THE TIME LIMIT PRESCRIBED IN ARTICLE 2 , THE SUM OF 25 UNITS OF ACCOUNT .

2 . PAYMENT OF THIS SUM SHALL BE MADE NOT LATER THAN TWELVE MONTHS AFTER THE END OF THE ACCOUNTING YEAR TO WHICH THE FARM RETURNS RELATE .

ARTICLE 6

THIS REGULATION SHALL ENTER INTO FORCE ON THE DAY FOLLOWING ITS PUBLICATION IN THE OFFICIAL JOURNAL OF THE EUROPEAN COMMUNITIES .

THIS REGULATION SHALL BE BINDING IN ITS ENTIRETY AND DIRECTLY APPLICABLE IN ALL MEMBER STATES .

DONE AT BRUSSELS , 21 NOVEMBER 1966 .

FOR THE COMMISSION

THE PRESIDENT

WALTER HALLSTEIN

ANNEX : SEE O.J .

Regulation No 184/66/EEC of the Commission of 21 November 1966 concerning the collection, verification and forwarding of accountancy data obtained for the purpose of determining incomes of agricultural holdings

Modified by

Commission Regulation (EEC) No 1268/80 of 23 May 1980 amending Regulation No 184/66/EEC as regards the amount of the standard fee per duly completed farm return for the 1981 accounting year