Farm Accountancy Data Network

Farm Accountancy Data Network

Outline of the Community (European Union) legislation about Farm Accountancy Data Network

Topics

These categories group together and put in context the legislative and non-legislative initiatives which deal with the same topic.

Agriculture > General framework

Farm Accountancy Data Network

Document or Iniciative

Council Regulation (EC) No 1217/2009 of 30 November 2009 setting up a network for the collection of accountancy data on the incomes and business operation of agricultural holdings in the European Community.

Summary

The network for the collection of accountancy data is essential for the development and improvement of the common agricultural policy. It provides a comprehensive overview of the business operation of agricultural holdings in the European Union (EU).

The accountancy data network contains data relating to the economic activity of agricultural holdings. The information is collected from a sample composed of up to 105 000 agricultural holdings.

Organisation of the collection of accountancy data

Member States shall be responsible for surveys on their territory. To this end, they shall designate two authorities:

  • the liaison agencies, which collect the data and forward them to the Commission;
  • a National Committee, which is responsible for the selection of returning holdings. Where a Member State is composed of several divisions, the National Committee may rely on regional committees.

Moreover, the data collected by the liaison agencies shall be provided by the farm accountancy offices. The accountancy offices shall compile a farm return for each agricultural holding. The accountancy offices authorised to complete such returns must be approved by the liaison agencies.

Farm return

Each agricultural holding shall therefore be the subject of a farm return containing data which allow two types of study to be carried out:

  • the assessment of incomes on agricultural holdings;
  • the study of the business operation of agricultural holdings.

These studies shall enable the Commission to draw up reports on the situation of agricultural holdings and simulations of the impact of policy scenarios. These reports shall be used for the development and evaluation of the common agricultural policy.

Moreover, the Commission shall be assisted by a Community Committee for the Farm Accountancy Data Network for the definition of data, selection of holdings and analysis of data.

References

Act Entry into force Deadline for transposition in the Member States Official Journal

Regulation (EC) No 1217/2009

4.1.2010

OJ L 328 of 15.12.2009

Successive amendments and corrections to Regulation (EC) 1217/2009 have been incorporated in the basic text. This consolidated versionis for reference purposes only.

Related Acts

Commission Regulation (EU) No 1291/2009 of 18 December 2009 concerning the selection of returning holdings for the purpose of determining incomes of agricultural holdings [Official Journal L 347 du 24.12.2009].

Commission Implementing Regulation (EU) No 385/2012 of 30 April 2012 on the farm return to be used for determining the incomes of agricultural holdings and analysing the business operation of such holdings [Official Journal L 127 of 15.5.2012].

Commission Regulation (EC) No 1242/2008 of 8 December 2008 establishing a Community typology for agricultural holdings [Official Journal L 335 of 13.12.2008].

Commission Regulation (EC) No 1264/2008 of 16 December 2008 fixing the standard fee per farm return from the 2009 accounting year of the farm accountancy data network [Official Journal L 338 of 17.12.2008].

Commission Regulation (EEC) No 1915/83 of 13 July 1983 on certain detailed implementing rules concerning the keeping of accounts for the purpose of determining the incomes of agricultural holdings [Official Journal L 190 of 14.7.1983].


Another Normative about Farm Accountancy Data Network

Topics

These categories group together and put in context the legislative and non-legislative initiatives which deal with the same topic

Other

Farm Accountancy Data Network

The Farm Accountancy Data Network gathers information on the business operation of farms. This Regulation launches the network and describes how it works.

Document or Iniciative

Regulation No 79/65/EEC of the Council 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 [See amending acts].

Summary

The Farm Accountancy Data Network was set up in 1965 to provide the Commission with the information it needs to monitor farming business in the European Union (EU). It has the task of collecting and analysing data from a sample of up to 105 000 farms.

Each Member State appoints two bodies to take part in the survey:

  • a liaison agency, which gathers and transmits the data
  • a national committee, which is responsible for selecting returning holdings. Where a Member State is composed of a number of divisions, this body relies on regional committees.

The accountancy offices draw up a separate return for every returning holding for which they are responsible. These returns contain essential information on factors of production and the other particulars required to assess the farm’s income.

The Commission is also assisted by the Community Committee for the Farm Accountancy Data Network.

Other provisions

No individual accountancy data or other individual details obtained under this Regulation may be used for tax purposes, or be divulged or used for purposes other than those specified in the Regulation.`

References

Act Entry into force – Date of expiry Deadline for transposition in the Member States Official Journal
Regulation No 79/65/EEC 13.07.1965 OJ 109 of 23.06.1965

DEROGATIONS TO THE ACT

Regulation (EC) No 636/2007 [Official Journal L 146 of 08.06.2007]
Romania is considered a single division until 2010.

Amending act(s) Entry into force Deadline for transposition in the Member States Official Journal
Regulation (EEC) No 2835/72 01.01.1973 OJ L 298, 31.12.1972
Regulation (EEC) No 2910/73 30.10.1973 OJ L 299, 27.10.1973
Regulation (EEC) No 2143/81 01.08.1981 OJ L 210, 30.07.1981
Regulation (EEC) No 3644/85 01.01.1986 OJ L 348, 24.12.1985
Regulation (EEC) No 3768/85 01.01.1986 OJ L 362, 31.12.1985
Regulation (EEC) No 3577/90 01.01.1991 OJ L 353, 17.12.1990
Regulation (EC) No 2801/95 13.10.1995 OJ L 291, 06.12.1995
Regulation (EC) No 1256/97 09.07.1997 OJ L 174, 02.07.1997
Regulation (EC) No 806/2003 05.06.2003 OJ L 122, 16.05.2003
Regulation (EC) No 2059/2003 02.12.2003 OJ L 308, 25.11.2003
Regulation (EC) No 660/2004 16.04.2004 OJ L 104, 08.04.2004
Regulation (EC) No 1791/2006 01.01.2007 OJ L 363, 20.12.2006

Successive amendments and corrections to Regulation No 79/65/EEC have been incorporated in the basic text. This consolidated version (PDF ) has a purely documentary value”.

Related Acts

Decision 85/377/EEC establishing a Community typology for agricultural holdings [Official Journal L 220 of 17.081985].
See consolidated version (PDF ).

Regulation (EEC) No 1915/83 [Official Journal L 190 of 14.07.1983].
On certain detailed implementing rules concerning the keeping of accounts for the purpose of determining the incomes of agricultural holdings.
See consolidated version (PDF ).

Regulation (EEC) No 1859/82 [Official Journal L 205 of 13.07.1982].
Concerning the selection of returning holdings for the purpose of determining incomes of agricultural holdings.
See consolidated version (PDF ).

Regulation (EEC) No 2237/77 [Official Journal L 263 of 17.10.1977].
On the form of farm return to be used for the purpose of determining incomes of agricultural holdings.
See consolidated version (PDF ).

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