HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN"L 203/6
EN
Official Journal of the European Union
30.7.2013
COMMISSION IMPLEMENTING REGULATION (EU) No 730/2013
of 29 July 2013
on certain detailed implementing rules concerning the keeping of accounts for the purpose of
determining the incomes of agricultural holdings
(codification)
THE EUROPEAN COMMISSION,
less than 80 % of the number fixed for the division or
the Member State in question, the standard fee for the
Having regard to the Treaty on the Functioning of the European
farm returns from that division or from the Member
Union,
State concerned should be reduced.
Having regard to Council Regulation (EC) No 1217/2009 of
(6) The
time
limit
for
the
forwarding
of
farm
returns
should
30 November 2009 setting up a network for the collection
be such as to allow the accountancy offices, liaison
of accountancy data on the incomes and business operation
agencies and the Commission to carry out their tasks.
of agricultural holdings in the European Community ( 1 ), and
in particular Articles 7(2) and 10(2) thereof,
(7) The
period
for
the
forwarding
of
returns
should
be
calculated from the end of the accounting year to
Whereas:
which they relate.
(1) Commission
Regulation
(EEC)
No
1915/83
of
13
July (8) In
order
to
be
considered
duly
completed,
a
farm
return
1983 on certain detailed implementing rules concerning
must contain data which are factually accurate and
the keeping of accounts for the purpose of determining
recorded and presented in accordance with Commission
the incomes of agricultural holdings ( 2 ) has been substan
Regulation (EC) No 868/2008 of 3 September 2008 on
tially amended several times ( 3 ). In the interests of clarity
the farm return to be used for determining the incomes
and rationality the said Regulation should be codified.
of agricultural holdings and analysing the business
operation of such holdings ( 5 ).
(2) A
contract
is
to
be
concluded
annually
between
the
competent authorities designated by each Member State
and accountancy offices which do not belong to an
(9) The
standard
fee
payable
by
the
Commission
should
be
administrative department whereby the accountancy
paid for farm returns duly completed and forwarded
office undertakes to fulfil its obligations in compliance
within the prescribed period.
with Union rules. The contract in question should
include provisions referring to the Union rules
(10) As
a
result
of
the
general
rise
in
costs
and
its
effects
on
concerned.
the cost of completing the farm return, the fee should be
revised at regular intervals.
(3) In
order
to
ensure
that
data
network
results
are
presented
each year at a time which is not too distant from the
date on which the first farm returns are forwarded to the
(11) In
order
to
improve
the
execution
of
the
financial
oper
Commission, the period during which the end of the
ations involved in paying the standard fee, provision
accounting year may fall should be limited.
should be made for a payment on account.


(4) For
budgetary
reasons
and
to
facilitate
financial (12) The
measures
provided
for
in
this
Regulation
are
in
management, the maximum number of farm returns
accordance with the opinion of the Community
per Member State to be paid should be limited to the
Committee for the Farm Accountancy Data Network,
number indicated in the Annex to Commission Regu
lation (EU) No 1291/2009 of 18 December 2009
concerning the selection of returning holdings for the
HAS ADOPTED THIS REGULATION:
purpose of determining incomes of agricultural hold
ings ( 4 ). Some flexibility in the number of farm returns
Article 1
per division eligible for payment should be allowed,
within the maximum number of returning holdings per
The contract referred to in Article 10(1) of Regulation (EC) No
Member State as laid down in that Annex if the Member
1217/2009 shall contain at least the clauses set out in Annex I
State concerned has more than one division.
to this Regulation.
(5) If
the
number
of
duly
completed
farm
returns
forwarded
Article 2
within the time limit per division or per Member State is
The accounting year of 12 consecutive months referred to in
point I(a) of Annex II to Regulation (EC) No 868/2008 shall
( 1 ) OJ L 328, 15.12.2009, p. 27.
end during the period 31 December to 30 June inclusive.
( 2 ) OJ L 190, 14.7.1983, p. 25.
( 3 ) See Annex II.
( 4 ) OJ L 347, 24.12.2009, p. 14.
( 5 ) OJ L 237, 4.9.2008, p. 18.

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EN
30.7.2013 Official
Journal
of
the
European
Union L
203/7
Article 3
If the number of duly completed and forwarded farm returns in
respect of a division or a Member State is less than 80 % of the
The liaison agency shall forward to the Commission all the farm
number of returning holdings laid down for that division or for
returns presented in the form laid down in Regulation (EC) No
the Member State concerned, the standard fee for the farm
868/2008.
returns from that division or from the Member State
The farm returns shall be forwarded not later than 12 months
concerned shall be reduced by 20 %.
after the end of the accounting year in question.
If there is a shortfall for both a division and the Member State
The farm returns shall be regarded as having been forwarded to
concerned, the reduction shall be applied only at national level.
the Commission when the liaison agency, after the data have
been introduced in the Commission’s data delivery and control
3. The standard fee shall be paid in two instalments:
system and after the subsequent computer checks have been
executed, confirms the data to be ready to be loaded in the
(a) a payment on account corresponding to 50 % of the fee
Commission’s database.
shall be paid at the beginning of each Member State’s
Article 4
accounting year for the number of returning holdings laid
down in the Annex to Regulation (EU) No 1291/2009;
A farm return shall be regarded as having been duly completed
where its contents are factually accurate and the accountancy
(b) the balance, to be calculated by multiplying the fee by the
data contained therein have been recorded and are presented in
number of duly completed farm returns forwarded to the
accordance with Regulation (EC) No 868/2008.
Commission and subtracting the payment on account
Article 5
referred to in point (a), shall be paid within six months of
receipt of the farm returns by the Commission.
1. The
Commission
shall
pay
a
standard
fee
to
the
Member
States in respect of each duly completed farm return forwarded
4. The
amount
of
the
standard
fee
shall
be
fixed
in
to it within the period referred to in Article 3.
accordance with the procedure referred to in Article 18(2) of
Regulation (EC) No 1217/2009.
2. The
total
number
per
Member
State
of
duly
completed
and forwarded farm returns that are eligible for the standard fee
Article 6
shall not be more than the total number of returning holdings
laid down for that Member State in the Annex to Regulation
Regulation (EEC) No 1915/83 is repealed.
(EU) No 1291/2009.
References to the repealed Regulation shall be construed as
For Member States having more than one division, the number
references to this Regulation and shall be read in accordance
of duly completed and forwarded farm returns per division that
with the correlation table in Annex III.
are eligible for the standard fee may be up to 20 % higher than
the number laid down for the division concerned, provided that
Article 7
the total number of duly completed and forwarded farm returns
of the Member State concerned shall not be higher than the
This Regulation shall enter into force on the twentieth day
total number laid down for that Member State in the Annex to
following that of its publication in the Official Journal of the
Regulation (EU) No 1291/2009.
European Union.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 29 July 2013.
For the Commission
The President
José Manuel BARROSO

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L 203/8
EN
Official Journal of the European Union
30.7.2013
ANNEX I
Terms of the contract referred to in Article 10(1) of Regulation (EC) No 1217/2009
The contracts concluded between the competent authority designated by the Member State and accounting offices which
do not belong to an administrative department and which have been chosen in accordance with the provisions of
Regulation (EC) No 1217/2009 shall include at least the following terms, expressed explicitly:
— an undertaking by the accountancy office to complete the farm returns in accordance with the Union rules,
— an undertaking by the accountancy office to forward the farm returns within a period which make it possible to
comply with the Union rules,
— an undertaking by the accountancy office to supply the liaison agency with all the information which the latter may
request regarding the discharge of its duties,
— an undertaking by the accountancy office not to divulge any individual accountancy data or any other individual
details which it obtains in the performance of its duties or otherwise incidentally to the performance of its duties in
connection with the Farm Accountancy Data Network, and an undertaking that all the persons engaged in the
performance of such tasks will be bound by the same obligations and that it will take all the necessary measures
to that effect.
ANNEX II
Repealed Regulation with list of its successive amendments
Commission Regulation (EEC) No 1915/83 (OJ
L
190,
14.7.1983,
p.
25).
Commission Regulation (EC) No 1388/2004 (OJ
L
255,
31.7.2004,
p.
5).
Commission Regulation (EC) No 2204/2004 (OJ
L
374,
22.12.2004,
p.
40).
Commission Regulation (EC) No 1192/2005 (OJ
L
194,
26.7.2005,
p.
3).

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EN
30.7.2013 Official
Journal
of
the
European
Union L
203/9
ANNEX III
Correlation Table
Regulation (EEC) No 1915/83 This
Regulation
Articles 1 and 2 Articles
1
and
2
Article 3, first paragraph Article
3,
first
paragraph
Article 3, second paragraph
—
Article 3, third paragraph Article
3,
second
paragraph
Article 3, fourth paragraph Article
3,
third
paragraph
Article 4, introductory wording Article
4
Article 4, first indent Article
4
Article 4, second indent Article
4
Article 5(1) Article
5(1)
Article 5(1a), first and second subparagraphs Article
5(2),
first
and
second
subparagraphs
Article 5(1a), third subparagraph, introductory wording Article
5(2),
third
subparagraph
Article 5(1a), third subparagraph, first and second indents —
Article 5(1a), fourth subparagraph Article
5(2),
fourth
subparagraph
Article 5(1a), fifth subparagraph
—
Article 5(2), introductory wording Article
5(3),
introductory
wording
Article 5(2), first indent Article
5(3)(a)
Article 5(2), second indent Article
5(3)(b)
Article 5(3) Article
5(4)
— Article
6
Article 6, first paragraph Article
7
Article 6, second and third paragraphs
—
Annex Annex
I
— Annex
II
— Annex
III

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Document Outline

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