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Farm Accountancy Data Network

Farm Accountancy Data Network

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

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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

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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 ).

Economic and Financial Committee

Economic and Financial Committee

Outline of the Community (European Union) legislation about Economic and Financial Committee

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Economic and monetary affairs > Institutional and economic framework of the euro

Economic and Financial Committee

Acts

Council Decision 98/743/EC of 21 December 1998 on the detailed provisions concerning the composition of the Economic and Financial Committee.
Council Decision 1999/8/EC of 31 December 1998 adopting the Statutes of the Economic and Financial [See amending acts].

Summary

The Maastricht Treaty provides for an economic and financial committee to be set up at the start of the third stage of Economic and Monetary Union (EMU), which began on 1 January 1999.

Composition and tasks of the Economic and Financial Committee

The Council is to adopt detailed provisions concerning the composition of the Committee, bearing in mind that the Member States, the Commission and the European Central Bank (ECB), are each to appoint two members of the Committee. They may also appoint two alternate members.

Under Article 114 (2) and (4) of the Treaty establishing the European Community (EC Treaty), the Committee’s tasks are:

  • to keep under review the economic and financial situation of the Member States and the Community and to report regularly to the Council and the Commission on this subject, in particular on financial relations with third countries and international institutions;
  • to contribute to the preparation of the work of the Council, particularly as regards recommendations required as part of multilateral surveillance (Article 99) and decisions required as part of the excessive deficit procedure (Article 101).

The Committee may also prepare the Council’s reviews of the exchange rate of the euro (Article 207). It may be consulted in the procedure leading to decisions relating to the exchange-rate mechanism of the third stage of Economic and Monetary Union (ERM II), and may provide the framework for the dialogue between the Council and the ECB at the level of senior officials from ministries, national central banks, the Commission and the ECB.

Given the importance of those tasks, it is essential that members of the Committee and alternate members be selected from among experts possessing outstanding competence in the economic and financial field. The two members appointed by each Member State must be selected from among senior officials from the administration (ministerial level) and the national central bank.

Adapting the Economic and Financial Committee in the light of EU enlargement

With a view to the enlargement of the EU on 1 May 2004, the statutes of the Economic and Financial Committee were amended in 2003. A new Article 4 was inserted, which provides for the Committee to meet in two different configurations:

  • either with the members selected from the administrations, the national central banks, the Commission and the ECB;
  • or with the members from administrations, the Commission and the ECB.

The Committee in its full composition will regularly review the list of the issues on which the national central bank members are expected to attend the meetings. This measure is necessary in order to ensure that the expertise and analytical insight of the national central banks are available to the Committee without its work being hampered by too many participants.

Taking decisions on a majority basis

If a vote is requested, decisions are to be adopted by a majority of the members but, in the case of questions on which the “Economic and Financial Affairs” Council (Ecofin Council) may subsequently take a decision, members from national central banks and the Commission will not participate in the vote. The Committee will also report on minority or dissenting views expressed in the course of the discussion. A member who is unable to attend a meeting of the Committee may delegate his/her right to vote to one of the alternates or another member.

The Committee has a President elected by a majority of its members. The two-year term of office is renewable. The President represents the Committee, including in its relations with the European Parliament. The President’s voting right is delegated to his/her alternate and, if indisposed, the President is replaced by the Vice-President of the Committee.

Where alternates replace members, they have the right to vote. As a general rule, alternate members may attend committee meetings, but do not vote or participate in discussions. The Committee may decide to amend this.

The Committee is convened at the initiative of the President, or at the request of the Commission, the Council or four of its members.

Committee deliberations are confidential.

The Committee may entrust the study of specific questions to its alternate members, to subcommittees or to working parties. It is also assisted by a secretariat.

References

Act Entry into force and expiry date Deadline for transposition in the Member States Official Journal
Decision 98/743/EC 1.1.1999 OJ L 358, 31.12.1998
Decision 1999/8/EC 1.1.1999 OJ L 5, 9.1.1999
Amending act(s) Entry into force Deadline for transposition in the Member States Official Journal
Decision 2003/476/EC 01.07.2003 OJ L 158, 27.6.2003

Standing Committee on operational cooperation on internal security

Standing Committee on operational cooperation on internal security

Outline of the Community (European Union) legislation about Standing Committee on operational cooperation on internal security

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Justice freedom and security > Police and customs cooperation

Standing Committee on operational cooperation on internal security

Document or Iniciative

Council Decision 2010/131/EU of 25 February 2010 on setting up the Standing Committee on operational cooperation on internal security.

Summary

This decision creates a Standing Committee with the objective of facilitating, promoting and strengthening the operational cooperation of the relevant national authorities of the European Union (EU) countries in the field of internal security.

The Standing Committee will ensure an effective cooperation and coordination in areas covered by police and customs cooperation, and by external border control authorities. Where appropriate, it will also cover judicial cooperation in criminal matters when relevant to operational cooperation in the area of internal security. The Standing Committee will assess the efficiency of the operational cooperation, identify any failings and then recommend appropriate action to address the shortcomings. The Standing Committee will not be involved in the conducting of operations or in the preparation of legislative acts.

With regard to the occurrence of a terrorist attack or a natural or man-made disaster within the EU, the Standing Committee will assist the Council in accordance with the solidarity clause in Article 222 of the Treaty on the Functioning of the European Union (TFEU).

The Standing Committee will help ensure consistency in actions taken by Eurojust, Europol, the European External Borders Agency (Frontex) and other relevant bodies. These bodies, when appropriate, will be invited to attend the meetings of the Standing Committee as observers.

References

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

Council Decision 2010/131

25.2.2010

OJ L 52 of 3.3.2010

Combined Nomenclature, Common Customs Tariff and Integrated Tariff of the European Communities

Combined Nomenclature, Common Customs Tariff and Integrated Tariff of the European Communities

Outline of the Community (European Union) legislation about Combined Nomenclature, Common Customs Tariff and Integrated Tariff of the European Communities

Topics

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

Customs

Combined Nomenclature, Common Customs Tariff and Integrated Tariff of the European Communities (Taric)

Document or Iniciative

Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff [See amending act(s)].

Summary

The purpose of this regulation is to establish a Combined Nomenclature that meets Customs Union tariff and statistical requirements and to create an Integrated Tariff of the European Communities, referred to as Taric. The Combined Nomenclature provides the best means of collecting, exchanging and publishing data on EU external trade statistics. It is also used for the collection and publication of external trade statistics in intra-EU trade.

Integrated Tariff of the European Communities (Taric)

Taric is the Integrated Tariff of the European Communities. It comprises all customs duty rates and certain EU rules applicable to the EU’s external trade. The Taric has this regulation as its legal basis.

Taric supports goods clearance by the EU countries. It also provides means of collecting, exchanging and publishing data on EU external trade statistics. This data is not, however, available to the general public.

Combined Nomenclature and Taric

The regulation establishes a goods nomenclature referred to as the Combined Nomenclature (CN) to satisfy Common Customs Tariff and EU external trade requirements. It is based on the harmonised system nomenclature and supplements it with its own subdivisions referred to as “CN subheadings”.

The Combined Nomenclature is the result of the merger between the Common Customs Tariff nomenclature and Nimexe (EU Statistical Nomenclature).

Annex I to the regulation fixes the conventional rates of duty, some autonomous Common Customs Tariff rates when they are less than the conventional ones, and the statistical supplementary units.

The Commission establishes the Integrated Tariff of the European Communities (Taric) based on the Combined Nomenclature. It comprises additional EU subdivisions, referred to as “Taric subheadings” used to describe goods and their code number, customs duty rates depending on the origin of the goods, and many trade policy measures.

Each CN subheading has an eight digit code number. The first six digits refer to the harmonised system headings and subheadings. The seventh and eighth digits represent the CN subheadings. The ninth and tenth digits represent Taric subheadings.

The Commission’s role

Every year the Commission adopts a regulation reproducing a complete version of the Combined Nomenclature and Common Customs Tariff duty rates, taking Council and Commission amendments into account. The regulation is published in the Official Journal no later than 31 October. It applies from 1 January of the following year.

The Commission is responsible for the publishing and computerised management of the Taric. It attributes Taric code numbers, updates the Taric, and informs the EU countries electronically on a daily basis of any amendments.

Committee procedures

The Commission is assisted in carrying out this work by the Customs Code Committee, constituted by Article 247 of Regulation (EEC) No 2913/92 and article 10 of Regulation 2658/87, comprising representatives of the EU countries and chaired by a Commission representative. It is responsible for examining all questions on the Combined Nomenclature, Taric nomenclature and any other nomenclature based on the Combined Nomenclature.

References

Act Entry into force Deadline for transposition in the Member States Official Journal
Regulation (EEC) No 2658/87

10.9.1987

OJ L 256 of 7.9.1987

Amending act(s) Entry into force Deadline for transposition in the Member States Official Journal
Regulation (EEC) No 3528/89

28.11.1989

OJ L 374 of 22.12.1989

Regulation (EEC) No 2913/92

22.10.1992

OJ L 302 of 19.10.1992

Regulation (EEC) No 1969/93

26.7.1993

OJ L 180 of 23.7.1993

Regulation (EC) No 254/2000

10.2.2000

OJ L 28 of 3.2.2000

Annex 1 of Regulation 2658/87 is regularly amended.

Successive amendments and corrections to Regulation No 2658/87 have been incorporated into the basic text. This consolidated version is for reference only.

Related Acts

Commission communication – Code of conduct for the management of the Combined Nomenclature [Official Journal C 150 of 30.5.2000].

The objective of the Code of Conduct is to make it easier to manage, i.e. to maintain, create and remove, the subheadings listed in Annex I to the basic Regulation in order to simplify and modernise the Combined Nomenclature (CN). The code’s principles are applied to every request to amend CN subheadings. Requests to amend the Combined Nomenclature can be made by DG Taxation and Customs Union, Eurostat and other Commission departments, the Customs Code Committee, EU countries and European traders’ federations. They must be sent to Eurostat if they involve statistics or to DG Taxation and Customs Union if they are of a non-statistical nature. In principle they must be sent no later than 30 April of the year before they come into force. Every request must contain an explanatory memorandum, the CN subheadings under discussion, an estimate of the volume of commercial trade and presentation of the goods involved.

Council Regulation (EC) No 1255/96 of 27 June 1996 temporarily suspending the autonomous Common Customs Tariff duties on certain industrial, agricultural and fishery products [Official Journal L 158 of 29.6.1996].
The autonomous Common Customs Tariff duties for the products referred to in this regulation are partially or totally suspended because production of them in the EU is inadequate or non-existent. This will enable producers to meet the needs of user industries in the EU. The technical adaptations to this regulation arising from amendments of the CN and Taric codes have been adopted by the Commission.