欧洲议会和理事会条例(EU) No 1318/2013 ,修订理事会条例(EC) No 1217/2009 ,该条例为欧洲共同体内农场主的收入和商业运作的会计资料建立一个收集网络

技术法规类型:欧盟Eurlex法规 来源:tbtmap

EURLEX ID:32013R1318

OJ编号:OJ L 340, 17.12.2013, p. 1-6

中文标题:欧洲议会和理事会条例(EU) No 1318/2013 ,修订理事会条例(EC) No 1217/2009 ,该条例为欧洲共同体内农场主的收入和商业运作的会计资料建立一个收集网络

原文标题:Regulation (EU) No 1318/2013 of the European Parliament and of the Council of 22 October 2013 amending Council Regulation (EC) No 1217/2009 setting up a network for the collection of accountancy data on the incomes and business operation of agricultural holdings in the European Community

分类:03.30.30_会计数据网络

文件类型:二级立法 Regulation|条例

生效日期:2014-01-01

废止日期:2058-12-31

法规全文:查看欧盟官方文件

HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN"EN
17.12.2013 Official
Journal
of
the
European
Union
L
340/1
I
(Legislative acts)
REGULATIONS
REGULATION (EU) No 1318/2013 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL
of 22 October 2013
amending Council Regulation (EC) No 1217/2009 setting up a network for the collection of
accountancy data on the incomes and business operation of agricultural holdings in the European
Community
THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE
to adopt acts in accordance with Article 290 of the
EUROPEAN UNION,
Treaty should be delegated to the Commission in
respect of amending Annex I with respect to Farm
Accountancy Data Network (FADN) divisions per
Having regard to the Treaty on the Functioning of the European
Member State, laying down the rules for fixing the
Union, and in particular Article 43(2) thereof,
threshold for the economic size of returning holdings
and the rules for establishing the plan for the selection
of returning holdings, fixing the reference period for the
standard output, defining the general and principal types
Having regard to the proposal from the European Commission,
of farming, specifying the main groups of accountancy
data to be collected and adopting general rules on the
accountancy data to be included in the farm return. It is
After transmission of the draft legislative act to the national
of particular importance that the Commission carry out
parliaments,
appropriate consultations during its preparatory work,
including at expert level. The Commission, when
preparing and drawing-up delegated acts, should ensure
Having regard to the opinion of the European Economic and
a simultaneous, timely and appropriate transmission of
Social Committee ( 1 ),
relevant documents to the European Parliament and
Council.
Acting in accordance with the ordinary legislative procedure ( 2 ),
Whereas:
(3) In
order
to
ensure
uniform
conditions
for
the
implemen
tation of Regulation (EC) No 1217/2009 and to avoid
discrimination between farmers, implementing powers
(1) Council
Regulation
(EC)
No
1217/2009
of
30
November
should be conferred on the Commission in respect of
2009 setting up a network for the collection of
fixing the threshold for the economic size of returning
accountancy data on the incomes and business
holdings, fixing the number of returning holdings per
operation of agricultural holdings in the European
Member State and per FADN division, establishing and
Community (
updating the methods and models for notifying the

3 ) confers powers on the Commission to
implement some of the provisions of that Regulation.
selection plan to the Commission, laying down the
As a consequence of the entry into force of the Lisbon
procedures and methods of calculation applicable to
Treaty, those implementing powers need to be aligned to
the Union typology as well as detailed rules on the
Articles 290 and 291 of the Treaty on the Functioning of
activities of national committees for the data network
the European Union (‘the Treaty’).
and liaison agencies of Member States, and laying
down the form and layout of the farm return, as well
as detailed rules on the standard fee in relation to the
FADN. Those powers should be exercised in accordance
(2) In
order
to
supplement
or
amend
certain
non-essential
with Regulation (EU) No 182/2011 of the European
elements of Regulation (EC) No 1217/2009, the power
Parliament and of the Council of 16 February 2011
laying down the rules and general principles concerning
( 1 ) OJ C 143, 22.5.2012, p. 149.
mechanisms for control by Member States of the
( 2 ) Position of the European Parliament of 11 September 2013 (not yet
Commission’s exercise of implementing powers ( 4 ).
published in the Official Journal) and decision of the Council of
7 October 2013.
( 3 ) OJ L 328, 15.12.2009, p. 27.
( 4 ) OJ L 55, 28.2.2011, p. 13.

L 340/2
EN
Official Journal of the European Union
17.12.2013
(4)
In the interests of simplification, and in the light of the
HAVE ADOPTED THIS REGULATION:
experience gained through the application of Regulation
(EC) No 1217/2009, some of the provisions of that
Regulation should be adapted or deleted.
Article 1
Regulation (EC) No 1217/2009 is amended as follows:
(5) Under
Article
1(3)
of
Regulation
(EC)
No
1217/2009,
(1) the title of the Regulation is replaced by the following:
reports based on FADN data are to be submitted
annually to the European Parliament and the Council,
in particular for the annual fixing of prices of agricultural
‘Council Regulation (EC) No 1217/2009 of 30 November
produce. However, in practice, such reports are no longer
2009 setting up a network for the collection of
submitted to those institutions for the purpose of fixing
accountancy data on the incomes and business operation
prices of agricultural produce. In order to ensure simple
of agricultural holdings in the European Union’;
and convenient access to the annual analytical reports
based on FADN for use by other institutions and the
(2) the title of Chapter I is replaced by the following:
public, provision should be made for reports covering
selected sectors to be published on a dedicated website.
‘CREATION OF A UNION FARM ACCOUNTANCY DATA
NETWORK’;
(3) Article 1 is amended as follows:
(6) Article
5(3)
of
Regulation
(EC)
No
1217/2009
lays
down
a maximum number of returning holdings. The purpose
of that provision is to set a budgetary limit on the
(a) paragraph 1 is replaced by the following:
collection of FADN data. As that budgetary limit is
now set by the procedure for the preparation and
adoption of the Union’s annual budget, the limit laid
‘1. To meet the needs of the common agricultural
down in Article 5(3) of Regulation (EC) No 1217/2009
policy, a Union farm accountancy data network
is no longer needed.
(“FADN” or “data network”) is set up for the collection
of farm accountancy data.’;
(b) paragraph 3 is replaced by the following:
(7) Chapter
II
of
Regulation
(EC)
No
1217/2009
contains
rules on how to determine the incomes of agricultural
holdings, while the rules on business analysis of agri
cultural holdings are set out in Chapter III of that Regu
‘3. The
data
obtained
pursuant
to
this
Regulation
lation. Both types of surveys are subject to essentially the
shall, in particular, serve as the basis for the drawing
same rules and, in the interests of simplification, it is
up of reports by the Commission on the situation of
therefore appropriate to merge those provisions into a
agriculture and of agricultural markets, as well as on
single chapter applicable to both types of surveys.
farm incomes in the Union. Those reports shall be

made publicly available on a dedicated website.’;
(4) Article 2 is amended as follows:
(8) Regulation
(EC)
No
1217/2009
contains
further
provisions which no longer reflect the practice under
that Regulation. In particular, the Commission does not
(a) in point (a), the word ‘operator’ is replaced by ‘farmer’;
require Member States to provide returning holdings with
a list of accountancy offices to select from, since most
holdings have their own accountant or accountancy
(b) point (b) is replaced by the following:
office that provides FADN with the data, or the data
are collected directly by the liaison office or its
contractors. Furthermore, reports on the implementation
‘(-b) “holding” means a farm business, in accordance
of the plan for the selection of returning holdings
with its general use in the context of Union agri
approved by National Committees are no longer
cultural surveys and censuses;
required by the Commission.
(b) “category of holding” means a group of agri
cultural holdings that belong to the same
categories, as regards the type of farming and
(9) Regulation
(EC)
No
1217/2009
should
therefore
be
economic size as defined in the Union typology
amended accordingly,
for agricultural holdings;’;

EN
17.12.2013 Official
Journal
of
the
European
Union
L
340/3
(c) point (d) is replaced by the following:
fixing the threshold referred to in the first subpara
graph. Those implementing acts shall be adopted in
accordance with the examination procedure referred
‘(d) “Farm Accountancy Data Network division” or
to in Article 19b(2).’;
“FADN division” means the territory of a Member
State, or any part thereof, delimited with a view to
the selection of returning holdings, (a list of such
(b) in paragraph 2, point (c) is replaced by the following:
divisions is set out in Annex I);’;
‘(c) be representative, together with the other holdings
(d) the following point is added:
and at the level of each FADN division, of the field
of survey.’;
‘(f) “standard output” means standard value of gross
production.’;
(c) paragraphs 3 and 4 are deleted;
(5) Article 3 is replaced by the following:
(9) the following articles are inserted:
‘Article 3
‘Article 5a
In order to ensure that the list of FADN divisions can be
updated following a request by a Member State, the
1. Each
Member
State
shall
draw
up
a
plan
for
the
Commission shall be empowered to adopt delegated acts,
selection of returning holdings that ensures a represen
in accordance with Article 19a, amending Annex I with
tative accounting sample of the field of survey.
respect to the list of FADN divisions per Member State.’;
The Commission shall adopt delegated acts, in accordance
(6) the title of Chapter II is replaced by the following:
with Article 19a, laying down the rules by which Member
States are to draw up such plans. Such rules shall ensure
that plans for the selection of returning holdings:
‘DATA FOR THE DETERMINATION OF INCOMES AND THE
BUSINESS ANALYSIS OF AGRICULTURAL HOLDINGS’;
— are drawn up on the basis of the most recent statistical
data,
(7) Article 4 is replaced by the following:
‘Article 4
— are presented in accordance with the Union typology
for agricultural holdings, and
This Chapter shall apply to the collection of accountancy
data for the purposes of making an annual determination
of incomes and a business analysis of agricultural holdings.
— specify, in particular, the distribution of returning
holdings per category of holding and the detailed
rules for their selection.
Those data shall be collected by means of regular and
special surveys.’;
2. In
accordance
with
the
rules
adopted
in
accordance
with paragraph 1, and on the basis of the data received
(8) Article 5 is amended as follows:
from Member States, the Commission shall adopt imple
menting acts fixing the number of returning holdings per
Member State and per FADN division. Those imple
(a) paragraph 1 is replaced by the following:
menting acts shall be adopted in accordance with the
examination procedure referred to in Article 19b(2).
‘1. The
field
of
the
survey
referred
to
in
Article
1(2)
shall cover agricultural holdings having an economic
size equal to, or greater than, a threshold expressed in
3. The
number
of
returning
holdings
to
be
selected
per
euro corresponding to one of the lower limits of the
FADN division may differ from the number laid down in
economic size classes of the Union typology for agri
the implementing acts to be adopted pursuant to
cultural holdings defined in Article 5b.
paragraph 2 by a maximum of 20 % in either direction,
provided that the total number of the returning holdings
of the Member State concerned is respected.
The Commission shall adopt delegated acts, in
accordance with Article 19a, laying down the rules
for fixing the threshold referred to in the first
4. The
Commission
shall
adopt
implementing
acts
subparagraph of this paragraph.
establishing and updating models and methods relating
to the form and content of the data to be notified to
the Commission by Member States. Those implementing
The Commission shall adopt, on the basis of data
acts shall be adopted in accordance with the examination
received from Member States, implementing acts
procedure referred to in Article 19b(2).

L 340/4
EN
Official Journal of the European Union
17.12.2013
Article 5b
— the method for the calculation of the economic size of
the holding,
1. Agricultural
holdings
shall
be
classified
in
a
uniform
manner according to the Union typology for agricultural
holdings (“the typology”), depending on their type of
— economic size classes for the holdings, referred to in
farming, their economic size and the importance of
paragraph 1,
other gainful activities directly related to them.
— methods for the calculation of the output of the
The typology shall be used in particular for the presen
holding, and for estimating the contribution of other
tation, by type of farming and by economic size class, of
gainful activities to that output, for the purposes of
data collected through the Union farm structure surveys
paragraph 5,
and the FADN.
— the method for the calculation to determine the
2.
The type of farming of a holding shall be determined
standard outputs of each characteristic referred in
by the relative contribution of the standard output of the
paragraph 2, the procedures for collecting the
different characteristics of that holding to the total
corresponding data and the means of, and deadlines
standard output of the holding.
for, the transmission of the standard outputs to the
Commission, in accordance with paragraph 6.
The Commission shall be empowered to adopt delegated
acts, in accordance with Article 19a, fixing the reference
Those implementing acts shall be adopted in accordance
period for the standard output.
with the examination procedure referred to in
Article 19b(2).’;
3. Holdings
shall
be
classified
by
a
limited
number
of
types of farming. General types of farming shall be spec
(10) Article 6 is amended as follows:
ified. Depending on the amount of detail required, the
general types of farming shall be divided into principal
(a) paragraph 2 is replaced by the following:
types of farming.
‘2. The
National
Committee
shall
be
responsible
for
The Commission shall be empowered to adopt delegated
the selection of returning holdings. To this end, its
acts, in accordance with Article 19a, concerning the deter
duties shall, in particular, include approval of the
mination of the general and principal types of farming.
plan for the selection of returning holdings.’;
The correspondence between general and principal types
(b) in paragraph 4, the first subparagraph is replaced by
of farming and particular types of farming specialisations
the following:
corresponding to principal types of farming shall be spec
ified.
‘4. Member
States
which
have
several
FADN
divi
sions, may, for each of the FADN divisions under their
4. The economic size of the holding shall be
jurisdiction, set up a regional committee of the data
determined on the basis of the total standard output of
network (hereinafter referred to as “the Regional
the holding.
Committee”).’;
5. The
importance
of
the
gainful
activities
directly
(c) paragraph 5 is replaced by the following:
related to the holding other than the agricultural activities
of the holding shall be determined on the basis of the
contribution of those gainful activities to the output of
‘5. The
Commission
shall
adopt
implementing
acts
the holding.
laying down detailed rules for the application of this
Article. Those implementing acts shall be adopted in
accordance with the examination procedure referred to
6. The
standard
outputs
and
the
data
for
their
deter
in Article 19b(2).’;
mination shall be transmitted to the Commission
(Eurostat) by the liaison agency designated by each
Member State in accordance with Article 7 or by the
(11) Article 7 is replaced by the following:
body to which that function has been delegated.
‘Article 7
7. The
Commission
shall
adopt
implementing
acts
1. Each
Member
State
shall
appoint
a
liaison
agency
laying down:
whose tasks shall be:
— methods for the calculation of particular types of
(a) to inform the National Committee, the Regional
farming specialisations referred to in paragraph 3 and
Committees and the accountancy offices of the
for assigning the holding to a principal type of
applicable regulatory framework and to ensure
farming,
proper implementation thereof;

EN
17.12.2013 Official
Journal
of
the
European
Union
L
340/5
(b) to draw up the plan for the selection of returning
The Commission shall be empowered to adopt delegated
holdings, to submit it to the National Committee for
acts, in accordance with Article 19a, concerning the deter
its approval and, thereafter, to forward it to the
mination of the main groups of accountancy data to be
Commission;
collected and the general rules for data collection.
(c) to compile:
In order to ensure that the accountancy data collected by
means of the farm returns are comparable, irrespective of
(i) the list of returning holdings;
the returning holdings surveyed, the Commission shall
adopt implementing acts laying down the form and
layout of the farm return and the methods and deadlines
(ii) where applicable, the list of the accountancy offices
for data transmission to the Commission.
willing and able to complete farm returns;
Those implementing acts shall be adopted in accordance
(d) assemble the farm returns sent to it by the
with the examination procedure referred to in
accountancy offices;
Article 19b(2).’;
(e) to verify that the farm returns have been duly
completed;
(13) Articles 9 to 15 and 18 are deleted;
(f) to forward the duly completed farm returns to the
(14) Article 19 is amended as follows:
Commission in the required format and within the
set deadline;
(a) in paragraph 1, point (a) is replaced by the following:
(g) to transmit the requests for information provided for
in Article 17 to the National Committee, to the
‘(a) a standard fee payable to the Member States for the
Regional Committees and to the accountancy offices
delivery of duly completed farm returns delivered
and to forward the relevant answers to the
within the set deadline up to the maximum
Commission.
number of returning holdings as fixed in
accordance with Article 5a(2). Where the total
number of duly completed and delivered farm
2. The
Commission
shall
adopt
implementing
acts
returns in respect of a FADN division or a
laying down detailed rules for the application of this
Member State is less than 80 % of the number of
Article. Those implementing acts shall be adopted in
returning holdings laid down for that FADN
accordance with the examination procedure referred to
division or for the Member State concerned, a fee
in Article 19b(2).’;
equal to 80 % of the standard fee shall be applied
for each farm return from that FADN division or
(12) in Article 8, paragraphs 2 and 3 are replaced by the
from the Member State concerned;’;
following:
(b) paragraph 2 is replaced by the following:
‘2. The
accountancy
data
provided
by
each
duly
completed farm return shall be such that it is possible:
‘2. Costs in respect of the setting up and operation
of the National Committee, Regional Committees and
— to characterise the returning holding by reference to
liaison agencies shall not be included in the general
the main elements of its factors of production,
budget of the Union.’;
— to assess the income of the holding in its various
(c) the following paragraph is added:
forms,
— to test, by means of spot-checks, the veracity of the
‘3. The
Commission
shall
adopt
implementing
acts
information given.
establishing the detailed procedures in relation to the
standard fee referred to in point (a) of paragraph 1.
Those implementing acts shall be adopted in
3. The
data
on
the
farm
return
shall
relate
to
a
single
accordance with the examination procedure referred
agricultural holding and to a single accounting year of 12
to in Article 19b(2).’;
consecutive months, and shall concern exclusively that
agricultural holding. Those data shall refer to agricultural
activities of the holding itself and other gainful activities
(15) the following articles are inserted:
directly related to the holding. No data related to any non-
farming activities of the farmer or of his family, or to any
‘Article 19a
pension, inheritance, private bank accounts, property other
than the agricultural holding, personal taxation or private
1. The power to adopt the delegated acts is conferred
insurance, shall be taken into account in preparing the
on the Commission subject to the conditions laid down in
farm returns.
this Article.

L 340/6
EN
Official Journal of the European Union
17.12.2013
2. The power to adopt delegated acts referred to in
Parliament and the Council have both informed the
Article 3, Articles 5(1) and 5a(1), Article 5b(2) and (3)
Commission that they will not object. That period shall
and Article 8(3) shall be conferred on the Commission
be extended by two months at the initiative of the
for a period of five years from 20 December 2013. The
European Parliament or of the Council.
Commission shall draw up a report in respect of the
delegation of power not later than nine months before
Article 19b
the end of the five-year period. The delegation of power
shall be tacitly extended for periods of an identical
1. The
Commission
shall
be
assisted
by
a
Committee
duration, unless the European Parliament or the Council
called “Committee for the Farm Accountancy Data
opposes such extension not later than three months before
Network”. That Committee shall be a committee within
the end of each period.
the meaning of Regulation (EU) No 182/2011 of the
European Parliament and of the Council of 16 February
3. The
delegation
of
power
referred
to
in
Article
3,
2011 laying down the rules and general principles
Articles 5(1) and 5a(1), Article 5b(2) and (3) and
concerning mechanisms for control by Member States of
Article 8(3) may be revoked at any time by the
the Commission’s exercise of implementing powers (*).
European Parliament or by the Council. A decision to
revoke shall put an end to the delegation of the power
2. Where
reference
is
made
to
this
paragraph,
Article
5
specified in that decision. It shall take effect the day
of Regulation (EU) No 182/2011 shall apply.
following the publication of the decision in the Official
Journal of the European Union or at a later date specified
___________
therein. It shall not affect the validity of any delegated acts
(*) OJ L 55, 28.2.2011, p. 13.’;
already in force.
4. As
soon
as
it
adopts
a
delegated
act,
the
Commission
shall notify it simultaneously to the European Parliament
(16) the title to Annex I is replaced by the following:
and to the Council.
‘List of FADN divisions referred to in Article 2(d).’.
5. A
delegated
act
adopted
pursuant
to
Article
3,
Article 2
Articles 5(1) and 5a(1), Article 5b(2) and (3) and
Article 8(3) shall enter into force only if no objection
This Regulation shall enter into force on the third day following
has been expressed either by the European Parliament or
that of its publication in the Official Journal of the European
the Council within a period of two months of notification
Union.
of that act to the European Parliament and the Council or
if, before the expiry of that period, the European
It shall apply from 1 January 2014.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Strasbourg, 22 October 2013.
For the European Parliament
For the Council
The President
The President
M. SCHULZ
V. LEKEVIIUS

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