Commission Regulation (EEC) No 2237/77 of 23 September 1977 amending Regulation No 118/66/EEC on the form of farm return to be used for the purpose of determining incomes of agricultural holdings
Modified by
  • Commission Regulation (EEC) No 600/79of 29 March 1979amending Regulation (EEC) No 2237/77 as regards the date of introduction of the new form of farm return in Italy and Luxembourg, 31979R0600, March 30, 1979
  • Actconcerning the conditions of accession of the Hellenic Republic and the adjustments to the Treaties, 11979H, November 19, 1979
  • Commission Regulation (EEC) No 3245/80of 15 December 1980amending Regulation (EEC) No 2237/77 on the form of farm return to be used for the purpose of determining incomes of agricultural holdings, 31980R3245, December 16, 1980
  • Commission Regulation (EEC) No 3272/82of 6 December 1982amending Regulation (EEC) No 2237/77 on the form of farm return to be used for the purpose of determining incomes of agricultural holdings, 31982R3272, December 7, 1982
  • Commission Regulation (EEC) No 3123/85of 6 November 1985amending Commission Regulation (EEC) No 2237/77 on the form of farm return to be used for the purpose of determining incomes of agricultural holdings, 31985R3123, November 9, 1985
  • Commission Regulation (EEC) No 1986/87of 7 July 1987amending Regulation (EEC) No 2237/77 on the form of farm return to be used for the purpose of determining incomes of agricultural holdings, 31987R1986, July 8, 1987
  • Commission Regulation (EEC) No 2940/93of 25 October 1993amending Regulation (EEC) No 2237/77 on the form of farm return to be used for the purpose of determining incomes of agricultural holdings, 31993R2940, October 26, 1993
  • Commission Regulation (EC) No 1122/2000of 22 May 2000amending Regulation (EEC) No 2237/77 on the form of farm return to be used for the purpose of determining incomes of agricultural holdings, 32000R1122, May 27, 2000
  • Commission Regulation (EC) No 1837/2001of 10 September 2001amending Regulation (EEC) No 2237/77 on the form of farm return, 32001R1837, September 24, 2001
  • Commission Regulation (EC) No 2253/2004of 23 December 2004amending Regulation (EEC) No 2237/77 on the form of farm return to be used for the purpose of determining incomes of agricultural holdings, 32004R2253, December 29, 2004
  • Commission Regulation (EC) No 1861/2006of 15 December 2006amending Regulation (ECC) No 2237/77 on the form of the farm return to be used for the purpose of determining incomes of agricultural holdings, 32006R1861, December 16, 2006
  • Commission Regulation (EC) No 781/2007of 3 July 2007adapting Regulation (EEC) No 2237/77 on the form of the farm return to be used for the purpose of determining incomes of agricultural holdings, by reason of the accession of Bulgaria and Romania, 32007R0781, July 4, 2007
  • Commission Regulation (EC) No 868/2008of 3 September 2008on the farm return to be used for determining the incomes of agricultural holdings and analysing the business operation of such holdings, 32008R0868, September 4, 2008
Corrected by
  • Corrigendum to Commission Regulation (EEC) No 2237/77 of 23 September 1977 amending Regulation No 118/66/EEC on the form of farm return to be used for the purpose of determining incomes of agricultural holdings, 31977R2237R(01), April 25, 2008
Commission Regulation (EEC) No 2237/77of 23 September 1977amending Regulation No 118/66/EEC on the form of farm return to be used for the purpose of determining incomes of agricultural holdings THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Economic Community, Having regard to Regulation No 79/65/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 CommunityOJ No 109, 23. 6. 1965, p. 1859/65., as last amended by Regulation (EEC) No 2910/73OJ No L 299, 27. 10. 1973, p. 1., and in particular Article 7 thereof, Whereas Regulation No 118/66/EEC of the Commission of 29 July 1966OJ No 148, 10. 8. 1966, p. 2701/66., as last amended by Regulation (EEC) No 3565/73OJ No L 361, 29. 12. 1973, p. 84., specified the items to be included in the farm return to be used in determining the incomes of agricultural holdings; Whereas the type, definitions and presentation of accountancy data collected by means of the farm return with a view to determining the incomes of agricultural holdings should be identical, irrespective of the characteristics of the holdings surveyed; Whereas it is now time for the 10 years' experience of the farm accountancy data network to be applied to revise the provisions concerning the farm return so as to make the accountancy data more comparable and to adapt them to the developing needs of the common agricultural policy; Whereas the opportunity should be taken to improve the processing of the accountancy data; whereas to this end magnetic tape should be adopted as the medium for these data; Whereas for same holdings there may be difficulties in completing particular headings due to the absence of the relevant data in these holdings' accounts; whereas, consequently, for as long as these difficulties persist, arrangements should be made to prevent any risk of misinterpretation in the event of these particular headings not being completed; Whereas, to minimize the disadvantages accruing from adjustments to the farm return, the new provisions should be applied in all Member States with effect from one and the same accounting year; whereas it is nonetheless desirable, in view of the difficulties which certain Member States may encounter in making these adjustments within a single year, to make provision for those Member States to postpone the application of the new provisions for one accounting year; Whereas the measures laid down in this Regulation are in accordance with the opinion of the Community Committee for the Farm Accountancy Data Network, HAS ADOPTED THIS REGULATION:
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