Reform history

Commission Implementing Regulation (EU) 2015/220 of 3 February 2015 laying down rules for the application of 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 Union

8 versions · 2015-02-03
2024-01-01
the incomes and business operation of agricultural holdings in the Euro
2023-01-01
the incomes and business operation of agricultural holdings in the Euro
2021-01-01
the incomes and business operation of agricultural holdings in the Euro
2020-11-16
the incomes and business operation of agricultural holdings in the Euro
2020-01-01
the incomes and business operation of agricultural holdings in the Euro
2018-01-01
the incomes and business operation of agricultural holdings in the Euro
2017-01-01
the incomes and business operation of agricultural holdings in the Euro

Changes on 2017-01-01

@@ -6,46 +6,6 @@
laying down rules for the application of 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 Union
THE EUROPEAN COMMISSION,
Having regard to 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 Union (<sup>1</sup>), and in particular the first subparagraph of Article 5(1), Article 5a(2) and (4), Articles 5b(7) and 7(2), the third subparagraph of Article 8(3) and Article 19(3) thereof,
(1) Following the entry into force of the Lisbon Treaty, Regulation (EU) No 1318/2013 of the European Parliament and of the Council (<sup>2</sup>) has amended Regulation (EC) No 1217/2009 to align it to Articles 290 and 291 of the Treaty on the Functioning of the European Union. In order to ensure the functioning of the new legal framework resulting from that alignment, certain rules should be adopted by means of delegated and implementing acts. The new rules should replace the existing rules established by the Commission to implement Regulation (EC) No 1217/2009. It is therefore appropriate to repeal Commission Implementing Regulation (EU) No 283/2012 (<sup>3</sup>) and Commission Implementing Regulation (EU) No 730/2013 (<sup>4</sup>).
(2) In accordance with Article 5 of Regulation (EC) No 1217/2009, it is necessary to lay down thresholds of economic size. Such thresholds need to vary according to Member State and in some cases even to the Farm Accountancy Data Network (FADN) division in order to take account of their different farming structures.
(3) Article 5a of Regulation (EC) No 1217/2009 provides that data are to be collected on the basis of a plan for the selection of returning holdings (selection plan). For the purposes of the selection plan, the field of survey should be stratified according to the FADN divisions listed in Annex I to Regulation (EC) No 1217/2009 and according to types of farming and economic sizes.
(4) In order to provide a representative sample of returning holdings for the stratified field of survey, the number of returning holdings per Member State and per FADN division should be set.
(5) The selection plan should be drawn up prior to the beginning of the corresponding accounting year in order to enable the Commission to verify its content before it will be used for the selection of returning holdings.
(6) In order to achieve the objectives set out in Article 5b of Regulation (EC) No 1217/2009 which apply for the purposes of FADN, implementing rules for the Union typology should be established.
(7) The type of farming and the economic size of the holding should be determined on the basis of an economic criterion. It is appropriate to use the standard output referred to in Article 5b(2) of Regulation (EC) No 1217/2009 for that purpose. These standard outputs need to be established by product and in line with the list of characteristics of the farm structure surveys set out in Annex III to Regulation (EC) No 1166/2008 of the European Parliament and of the Council (<sup>5</sup>). In this respect, a correspondence between the characteristics of the structure surveys and the headings of the farm return of the FADN needs to be established.
(8) Given the increasing importance in terms of income of gainful activities directly related to the holding other than the agricultural activities of the holding, a classification variable reflecting the importance of such other gainful activities directly related to the holding should be included in the Union typology.
(9) It is further necessary to lay down certain rules for the transmission to the Commission of the standard outputs and the data needed for their calculation.
(10) Commission Delegated Regulation (EU) No 1198/2014 (<sup>6</sup>) determines the main groups of accountancy data referred to in Article 8 of Regulation (EC) No 1217/2009 and lays down general rules for the collection of such data. The type, definition and presentation of the accountancy data collected by means of the farm return drawn up for the purpose of reliably determining the incomes of agricultural holdings must be uniform, irrespective of the returning holdings surveyed. It is therefore necessary to lay down the form and layout of the farm return and the methods and deadlines for data submission to the Commission. The data collected by means of the farm return should also take account of the 2013 reform of the common agricultural policy.
(11) Duly completed farm returns should be sent to the Commission in time by the liaison agency appointed by each Member State in accordance with Article 7 of Regulation (EC) No 1217/2009 in order to ensure the uniform and timely management of the delivered accountancy data. The delivery process of the accountancy data to the Commission should be made practical and secure. Therefore, provision should be made for the liaison agency to send the information concerned directly to the Commission via the computerised system set up by the Commission for the purposes of that Regulation as well as for further modalities in that regard. It is appropriate that the time limits for the submission of such data to the Commission take into account Member States' past record in delivering such data.
(12) Every farm return delivered to the Commission should be duly completed in order to be considered as eligible for payment of the standard fee.
(13) Limitation per Member State as to the total number of duly completed farm returns eligible for Union financing is laid down in Regulation (EC) No 1217/2009. Flexibility in the number of returning holdings per FADN division should be allowed, as long as the total number of the returning holdings of the Member State concerned is respected as laid down in Regulation (EC) No 1217/2009.
(14) Article 19 of Regulation (EC) No 1217/2009 provides that appropriations to be included in the general budget of the European Union, in the Commission section, have to cover the total amount of the standard fee payable to the Member States for the delivery of duly completed farm returns delivered to the Commission within the applicable deadline. The number of duly completed farm returns for which the standard fee is paid should not exceed the maximum number of returning holdings.
(15) To contribute to the improvement of farm return data management processes an increased standard fee should be paid to Member States delivering duly completed farm returns earlier than the deadline to be fixed for the submission of farm returns.
(16) As the measures provided for in this Regulation should apply from the accounting year 2015, this Regulation should apply from that accounting year.
(17) The measures provided for in this Regulation are in accordance with the opinion of the Committee for the Farm Accountancy Data Network,
HAS ADOPTED THIS REGULATION:
## CHAPTER 1
### **FIELD OF SURVEY AND SELECTION PLAN**
@@ -60,7 +20,7 @@
##### Number of returning holdings
The number of returning holdings per Member State and per farm accountancy data network (FADN) division as referred to in Article 5a(2) of Regulation (EC) No 1217/2009 are set out in Annex II to this Regulation.
The number of returning holdings per Member State and per Farm Accountancy Data Network (FADN) division as referred to in Article 5a(2) of Regulation (EC) No 1217/2009 is set out in Annex II to this Regulation.
#### Article 3
@@ -72,6 +32,8 @@
Finland and Croatia may revise the respective selection plans they notified for the accounting year 2016. They shall notify their respective revised selection plans for that accounting year to the Commission by 31 March 2016.
Bulgaria, Denmark and Austria shall revise the respective selection plans they notified for the accounting year 2017. They shall notify their respective revised selection plans for that accounting year to the Commission by 31 March 2017.
## CHAPTER 2
### **UNION TYPOLOGY FOR AGRICULTURAL HOLDINGS**
@@ -176,7 +138,7 @@
If the 80 % threshold referred to in Article 19(1)(a) of Regulation (EC) No 1217/2009 is not met neither at the level of a FADN division nor at the level of the Member State concerned, the reduction referred to in that provision shall be applied only at national level.
If the Member State submits the accountancy data referred to in Article 9 of this Regulation not later than one month before the relevant deadlines referred to in Article 10(3), the standard fee is increased by EUR 5 unless the 80 % threshold referred to in Article 19(1)(a) of Regulation (EC) No 1217/2009 in respect of a FADN division or a Member State has not been met.
If a Member State submits the accountancy data referred to in Article 9 of this Regulation not later than one month before the relevant deadline referred to in Article 10(3), the standard fee is increased by EUR 5 unless the 80 % threshold referred to in Article 19(1)(a) of Regulation (EC) No 1217/2009 in respect of a FADN division or of a Member State has not been met.
## CHAPTER 5
@@ -207,7 +169,9 @@
| Member State/FADN division | Threshold (in EUR) |
| --- | --- |
| Belgium | 25 000 |
| Bulgaria | 2 000 |
| | |
| Bulgaria | 4 000 |
| | |
| Czech Republic | 8 000 |
| Denmark | 15 000 |
| Germany | 25 000 |
@@ -226,7 +190,9 @@
| Hungary | 4 000 |
| Malta | 4 000 |
| Netherlands | 25 000 |
| Austria | 8 000 |
| | |
| Austria | 15 000 |
| | |
| Poland | 4 000 |
| Portugal | 4 000 |
| Romania | 2 000 |
@@ -248,16 +214,20 @@
| 342 | Bruxelles-Brussel | — |
| 343 | Wallonie | 480 |
| Total Belgium | 1 200 | |
| | | |
| BULGARIA | | |
| 831 | Северозападен, (Severozapaden) | 346 |
| 832 | Северен централен, (Severen tsentralen) | 358 |
| 833 | Североизточен, (Severoiztochen) | 373 |
| 834 | Югозападен, (Yugozapaden) | 335 |
| 835 | Южен централен, (Yuzhen tsentralen) | 394 |
| 836 | Югоизточен, (Yugoiztochen) | 396 |
| 831 | Северозападен (Severozapaden) | 393 |
| 832 | Северен централен (Severen tsentralen) | 377 |
| 833 | Североизточен (Severoiztochen) | 347 |
| 834 | Югозападен (Yugozapaden) | 222 |
| 835 | Южен централен (Yuzhen tsentralen) | 482 |
| 836 | Югоизточен (Yugoiztochen) | 381 |
| Total Bulgaria | 2 202 | |
| | | |
| 745 | CZECH REPUBLIC | 1 417 |
| 370 | DENMARK | 2 150 |
| | | |
| 370 | DENMARK | 1 850 |
| | | |
| GERMANY | | |
| 010 | Schleswig-Holstein | 565 |
| 020 | Hamburg | 97 |
@@ -278,11 +248,13 @@
| Total Germany | 8 800 | |
| 755 | ESTONIA | 658 |
| 380 | IRELAND | 900 |
| | | |
| GREECE | | |
| 450 | Macedonia-Thrace | 2 000 |
| 460 | Epirus-Peloponnese-Ionian Islands | 1 350 |
| 470 | Thessaly | 700 |
| 480 | Continental Greece, Aegean Islands, Crete | 1 450 |
| 450 | Μακεδονία — Θράκη (Macedonia-Thrace) | 2 000 |
| 460 | Ήπειρος — Πελοπόννησος — Νήσοι Ιονίου (Epirus, Peloponnese, Ionian Islands) | 1 350 |
| 470 | Θεσσαλία (Thessaly) | 700 |
| 480 | Στερεά Ελλάς — Νήσοι Αιγαίου — Κρήτη (Sterea Ellas, Aegean Islands, Crete) | 1 450 |
| | | |
| Total Greece | 5 500 | |
| SPAIN | | |
| 500 | Galicia | 450 |
@@ -370,7 +342,9 @@
| Total Hungary | 1 900 | |
| 780 | MALTA | 536 |
| 360 | NETHERLANDS | 1 500 |
| 660 | AUSTRIA | 2 000 |
| | | |
| 660 | AUSTRIA | 1 800 |
| | | |
| POLAND | | |
| 785 | Pomorze i Mazury | 1 860 |
| 790 | Wielkopolska i Śląsk | 4 350 |
@@ -543,7 +517,7 @@
### (a) **The nature of the characteristics concerned**
The characteristics refer to the list of characteristics surveyed in the 2016 FSS: they are indicated by using the codes presented in the table of correspondence in Part B.I of this Annex or by a code regrouping several of those characteristics as set out in Part B.II of this Annex (<sup>7</sup>).
The characteristics refer to the list of characteristics surveyed in the 2016 FSS: they are indicated by using the codes presented in the table of correspondence in Part B.I of this Annex or by a code regrouping several of those characteristics as set out in Part B.II of this Annex (<sup>1</sup>).
### (b) **The conditions determining the class limits**
@@ -759,7 +733,9 @@
| 3.05.01. | C_5_1 | Broilers | 510. Poultry — broilers |
| 3.05.02. | C_5_2 | Laying hens | 520. Laying hens |
| 3.05.03. 3.05.03.01. 3.05.03.02. 3.05.03.03. 3.05.03.04. 3.05.03.99. | C_5_3 C_5_3_1 C_5_3_2 C_5_3_3 C_5_3_4 C_5_3_99 | Other poultry Turkeys Ducks Geese Ostriches Other poultry, not mentioned elsewhere | 530. Other poultry |
| 3.06. | C_6 | Rabbits, breeding females | 610. Rabbits, breeding females 699. Other rabbits |
| | | | |
| 3.06. | C_6 | Rabbits, breeding females | 610. Rabbits, breeding females |
| | | | |
| 3.07. | C_7 | Bees | 700. Bees |
### C. **TYPES OF FARMING AS REFERRED TO IN PART A**
@@ -843,6 +819,9 @@
(d) The SOs are determined on the basis of the production per unit and the farm-gate price referred to in point (b) above. To this end, the basic data are collected in the Member States for a reference period defined in Article 4 of Commission Delegated Regulation (EU) No 1198/2014.
(e) (1)Physical units:
(a)The SOs for crop characteristics are determined on the basis of area expressed in hectares.
For mushrooms, however, the SOs are determined on the basis of gross output for all the annual successive harvests and are expressed per 100 m<sup>2</sup> of area under crops. For their use in the context of the FADN, such SOs for mushrooms are divided by the number of annual successive harvests which is to be communicated to the Commission pursuant to Article 8 of this Regulation.
(b)The SOs relating to livestock characteristics are determined by head, except for poultry, for which they are determined in terms of 100 head, and for bees, for which they are determined by hive.
(2)Monetary units and rounding:
The basic data for determining the SOs and the calculated SOs are established in EUR. For the Member States not taking part in the Economic and Monetary Union, the SOs are converted into EUR using the average exchange rates for the reference period as defined in point 1(d) of this Annex. These average exchange rates are calculated based on the official exchange rates published by the Commission (Eurostat).
The SOs may be rounded to the nearest EUR 5 where appropriate.
@@ -855,7 +834,7 @@
### (b) **Geographical breakdown**
—The SOs are determined at least on the basis of geographical units which are usable for the FSS and for the FADN. These geographical units are all based on the general Nomenclature of Territorial Units for Statistics (NUTS) as defined in Regulation (EC) No 1059/2003 of the European Parliament and of the Council (<sup>8</sup>). These units are described as a regrouping of NUTS 3 regions. Less favoured or mountain areas are not considered as a geographical unit.
—The SOs are determined at least on the basis of geographical units which are usable for the FSS and for the FADN. These geographical units are all based on the general Nomenclature of Territorial Units for Statistics (NUTS) as defined in Regulation (EC) No 1059/2003 of the European Parliament and of the Council (<sup>2</sup>). These units are described as a regrouping of NUTS 3 regions.  Less-favoured areas and areas facing natural and other specific constraints are not considered as geographical units.
—No SO is determined for characteristics which are not relevant in the region concerned.
@@ -864,8 +843,10 @@
(a)The basic data for determining SOs are renewed at least each time a FSS is carried out in the form of a census as referred to in Article 6 of Regulation (EC) No 1166/2008.
(b)When the FSS may be carried out as sample survey as referred to in Article 6 of Regulation (EC) No 1166/2008, the updating of the SOs shall be carried out:
—either by renewing the basic data in a manner similar to that specified under (a),
—or by applying a coefficient of change whereby SOs are updated to take account of changes, as estimated by the Member State, in quantities produced per unit and in prices with respect to each characteristic and region, that have occurred since the last reference period, as referred to in Article 4 of Delegated Regulation (EU) No 1198/2014.
—either by renewing the basic data in a manner similar to that specified under (a),
—or by applying a coefficient of change whereby SOs are updated to take account of changes, as estimated by the Member State, in quantities produced per unit and in prices with respect to each characteristic and region, that have occurred since the last reference period, as referred to in Article 4 of Delegated Regulation (EU) No 1198/2014.
### 4. **EXECUTION**
@@ -917,13 +898,13 @@
Gainful activities in this context mean active work; pure financial investments are therefore excluded. Renting out the land or other agricultural resources of the farm for diverse activities without being further involved in these activities is not considered as an OGA but as part of the agricultural activity of the holding.
All processing of farm products is considered as OGA unless the processing is regarded as a part of an agricultural activity. Wine processing and olive oil production are therefore excluded unless the bought-in proportion of wine or olive oil is significant.
All processing of farm products is considered as OGA unless the processing is regarded as a part of an agricultural activity.  Wine and olive oil production are regarded as agricultural activities if the bought-in proportion of wine or olive oil is not significant.
All processing of a primary agricultural product to a processed secondary product on the holding, regardless of whether the raw material is produced on the holding or bought from outside are considered as OGA. This includes processing meat, making cheese, etc.
### B. **ESTIMATION OF THE IMPORTANCE OF THE OTHER GAINFUL ACTIVITIES DIRECTLY RELATED TO THE HOLDING**
The share of the OGA directly related to the holding in the output of the holding is estimated as the share of the OGA directly related to the holding turnover in the sum of total turnover of the holding and direct payments of that holding under Regulation (EU) No 1307/2013 (<sup>9</sup>):
The share of the OGA directly related to the holding in the output of the holding is estimated as the share of the OGA directly related to the holding turnover in the sum of total turnover of the holding and direct payments of that holding under Regulation (EU) No 1307/2013 (<sup>3</sup>):
### C. **CLASSES REFLECTING THE IMPORTANCE OF THE OGA DIRECTLY RELATED TO THE HOLDING**
@@ -1069,7 +1050,7 @@
### A.CL.   Classes
A.CL.100.C. *Other gainful activities directly related to the holding*: to be provided as a percentage band indicating the share of turnover (<sup>10</sup>) coming from the other gainful activities directly related to the holding in the total farm turnover. The following code numbers are to be used:
A.CL.100.C. *Other gainful activities directly related to the holding*: to be provided as a percentage band indicating the share of turnover (<sup>4</sup>) coming from the other gainful activities directly related to the holding in the total farm turnover. The following code numbers are to be used:
1. ≥ 0 to ≤ 10 % (marginal share)
@@ -1099,7 +1080,7 @@
2. Partial.
A.CL.140.C. *Organic farming*: an indication is to be given whether the holding applies organic production methods, within the meaning of Regulation (EC) No 834/2007 (<sup>11</sup>), in particular Articles 4 and 5 thereof. The following code numbers are to be used:
A.CL.140.C. *Organic farming*: an indication is to be given whether the holding applies organic production methods, within the meaning of Regulation (EC) No 834/2007 (<sup>5</sup>), in particular Articles 4 and 5 thereof. The following code numbers are to be used:
1. the holding does not apply organic production methods;
@@ -1137,7 +1118,7 @@
42. other sector
A.CL.150.C. *‘Protected Designation of Origin’/‘Protected Geographical Indication’/‘Traditional Speciality Guaranteed’/‘mountain product’*: an indication is to be given whether the holding produces agricultural products and/or foodstuffs protected by a Protected Designation of Origin (PDO), a Protected Geographical Indication (PGI), a Traditional Speciality Guaranteed (TSG) or a mountain product indications or whether it produces agricultural products which are known to be used to produce foodstuffs protected by PDO/PGI/TSG/‘mountain product’, within the meaning of Regulation (EU) No 1151/2012 of the European Parliament and of the Council (<sup>12</sup>). The following code numbers are to be used:
A.CL.150.C. *‘Protected Designation of Origin’/‘Protected Geographical Indication’/‘Traditional Speciality Guaranteed’/‘mountain product’*: an indication is to be given whether the holding produces agricultural products and/or foodstuffs protected by a Protected Designation of Origin (PDO), a Protected Geographical Indication (PGI), a Traditional Speciality Guaranteed (TSG) or a mountain product indications or whether it produces agricultural products which are known to be used to produce foodstuffs protected by PDO/PGI/TSG/‘mountain product’, within the meaning of Regulation (EU) No 1151/2012 of the European Parliament and of the Council (<sup>6</sup>). The following code numbers are to be used:
1. the holding *does not* produce any product or foodstuff protected by PDO, PGI, TSG or ‘mountain product’ indications, nor any product known to be used to produce foodstuffs protected by PDO, PGI, TSG or ‘mountain product’ indications;
@@ -1145,7 +1126,7 @@
3. the holding produces *some* products or foodstuffs protected by PDO, PGI, TSG or ‘mountain product’ indications, or some products known to be used to produce foodstuffs protected by PDO, PGI, TSG or ‘mountain product’ indications.
A.CL.151.C. *Sectors with Protected Designation of Origin/Protected Geographical Indication/Traditional Speciality Guaranteed/mountain product*: if the *majority of the production* of some specific sectors is made of products or foodstuffs protected by PDO, PGI, TSG or ‘mountain product’ indications or of products known to be used to produce foodstuffs protected by PDO, PGI, TSG or ‘mountain product’ indications, an indication of the sectors of production should be given (multiple selections are allowed). The code numbers listed below are to be used. When the holding produces some products or foodstuffs protected by PDO, PGI, TSG or ‘mountain product’ indications or some products known to be used to produce foodstuffs protected by PDO, PGI, TSG or ‘mountain product’ indications, but it does not concern the majority of production in each sector, the code ‘not applicable’ should be used.
A.CL.151.C. *Sectors with Protected Designation of Origin/Protected Geographical Indication/Traditional Speciality Guaranteed/mountain product*: if the *majority of the production* of some specific sectors is made of products or foodstuffs protected by PDO, PGI, TSG or ‘mountain product’ indications or of products known to be used to produce foodstuffs protected by PDO, PGI, TSG or ‘mountain product’ indications, an indication of the sectors of production should be given (multiple selections are allowed). The code numbers listed below are to be used.  When the holding produces some products or foodstuffs protected by PDO, PGI, TSG or ‘mountain product’ indications or some products known to be used to produce foodstuffs protected by PDO, PGI, TSG or ‘mountain product’ indications, but it does not concern the majority of production in that particular sector, the code ‘not applicable’ should be used.
0. not applicable
@@ -1175,7 +1156,7 @@
The items A.CL.150.C. *Protected Designation of Origin/Protected Geographical Indication/Traditional Speciality Guaranteed/mountain product* and A.CL.151.C are optional for the Member States. If they are applied by the Member State, they should be filled in for all sample farms of the Member State. If A.CL.150.C is applied, A.CL.151.C should be applied as well.
A.CL.160.C. *Areas facing natural and other specific constraints*: An indication is to be given of whether the majority of the utilised agricultural area of the holding is situated in an area covered by Article 32 of Regulation (EU) No 1305/2013 of the European Parliament and of the Council (<sup>13</sup>). In those Member States where the delimitation of areas facing significant natural constraints in accordance with Article 32(3) of Regulation (EU) No 1305/2013 is not yet completed, reference is made to the areas which were eligible under Article 36(a)(ii) of Regulation (EC) No 1698/2005 during the 2007-2013 programming period. The following code numbers are to be used:
A.CL.160.C. *Areas facing natural and other specific constraints*: An indication is to be given of whether the majority of the utilised agricultural area of the holding is situated in an area covered by Article 32 of Regulation (EU) No 1305/2013 of the European Parliament and of the Council (<sup>7</sup>). In those Member States where the delimitation of areas facing significant natural constraints in accordance with Article 32(3) of Regulation (EU) No 1305/2013 is not yet completed, reference is made to the areas which were eligible under Article 36(a)(ii) of Regulation (EC) No 1698/2005 during the 2007-2013 programming period. The following code numbers are to be used:
1. the majority of the utilised agricultural area of the holding is not situated in an area facing natural and other specific constraints, within the meaning of Article 32 of Regulation (EU) No 1305/2013, nor in an area which was eligible under Article 36(a)(ii) of Regulation (EC) No 1698/2005 during the 2007-2013 programming period in those Member States where the delimitation in accordance with Article 32(3) of Regulation (EU) No 1305/2013 is not yet completed;
@@ -1199,7 +1180,7 @@
4. data not available.
A.CL.180.C. *Structural Funds area*: it shall be indicated in which one of the regions referred to in points (a), (b) or (c) of Article 90(2) of Regulation (EU) No 1303/2013 of the European Parliament and of the Council (<sup>14</sup>) the majority of the utilised agricultural area of the holding is situated.
A.CL.180.C. *Structural Funds area*: it shall be indicated in which one of the regions referred to in points (a), (b) or (c) of Article 90(2) of Regulation (EU) No 1303/2013 of the European Parliament and of the Council (<sup>8</sup>) the majority of the utilised agricultural area of the holding is situated.
1. the majority of the utilised agricultural area of the holding is situated in a less developed region, within the meaning of Regulation (EU) No 1303/2013, in particular Article 90 paragraph 2 (a) thereof;
@@ -1207,13 +1188,13 @@
3. the majority of the utilised agricultural area of the holding is situated in transition region, within the meaning of Article 90 paragraph 2 (b) of Regulation (EU) No 1303/2013.
A.CL.190.C. *Natura 2000 area*: an indication is to be given of whether the majority of the utilised agricultural area of the holding is situated in areas related to the implementation of Council Directive 79/409/EEC (<sup>15</sup>) and Council Directive 92/43/EEC (<sup>16</sup>) (Natura 2000). The following code numbers are to be used:
A.CL.190.C. *Natura 2000 area*: an indication is to be given of whether the majority of the utilised agricultural area of the holding is situated in areas related to the implementation of Council Directive 79/409/EEC (<sup>9</sup>) and Council Directive 92/43/EEC (<sup>10</sup>) (Natura 2000). The following code numbers are to be used:
1. the majority of the utilised agricultural area of the holding is *not* situated in an area eligible to Natura 2000 payments;
2. the majority of the utilised agricultural area of the holding is *situated* in an area eligible to Natura 2000 payments.
A.CL.200.C. *Water directive (Directive 2000/60/EC) area*: an indication is to be given of whether the majority of the utilised agricultural area of the holding is situated in areas related to the implementation of Directive 2000/60/EC of the European Parliament and of the Council (<sup>17</sup>). The following code numbers are to be used:
A.CL.200.C. *Water directive (Directive 2000/60/EC) area*: an indication is to be given of whether the majority of the utilised agricultural area of the holding is situated in areas related to the implementation of Directive 2000/60/EC of the European Parliament and of the Council (<sup>11</sup>). The following code numbers are to be used:
1. the majority of the utilised agricultural area of the holding is not situated in an area eligible to payments linked to Directive 2000/60/EC;
@@ -1315,7 +1296,7 @@
(a)assistance received in the form of work is offset by a service of another kind (e.g. the supply of machinery): working time received is recorded as paid farm work (groups PR or PC depending on whether the labour is employed on the farm on a regular basis or otherwise); the value of the assistance given is recorded both as production under the corresponding category in other tables (in this example, table L category 2010 ‘Contractual work’) and as a cost (table H category 1010 ‘Wages and social security’);
(b)assistance given in the form of work is offset by a service of another kind (e.g. the supply of machinery): in this situation the working time provided and any related wages are left out of consideration; the value of the service received is recorded as an input under the corresponding group in another table (in this example, table H group 1020 ‘Contract work and machinery hire’).
(b) assistance given in the form of work is offset by a service of another kind (e.g. the supply of machinery): in this situation the working time provided and any related wages are left out of consideration; the value of the service received is recorded as an input under the corresponding category in another table (in this example, table H, category 1020 ‘Contract work and machinery hire’).
The following groups of information and categories of labour are to be distinguished:
@@ -1466,7 +1447,7 @@
| 4010 | Machinery and equipment | | | | | | | |
| 5010 | Forest land including standing timber | | — | — | | | | |
| 7010 | Intangible assets, tradable | | — | — | | | | |
| 7020 | Intangible assets, non-tradable | | | | | | | |
| 7020 | All other intangible assets that cannot easily be bought or sold (e.g. software, licences, etc.). The heading must be completed and the amounts entered are subject to depreciation in column DY | | | | | | | |
| 8010 | Other non-current assets | | | | | | | |
The following categories of assets shall be used:
@@ -1779,9 +1760,11 @@
| 3010 | **SC** | Seeds and seedlings purchased | | — |
| 3020 | **SC** | Seeds and seedlings produced and used on the farm | | — |
| 3030 | **SC** | Fertilisers and soil improvers | | — |
| 3031 | **SC** | Quantity of N used in mineral fertilisers | — | |
| 3032 | **SC** | Quantity of P2O5 used in mineral fertilisers | — | |
| 3033 | **SC** | Quantity of K2O used in mineral fertilisers | — | |
| | | | | |
| 3031 | **SC** | Quantity of N in the mineral fertilisers used | — | |
| 3032 | **SC** | Quantity of P2O5 in the mineral fertilisers used | — | |
| 3033 | **SC** | Quantity of K2O in the mineral fertilisers used | — | |
| | | | | |
| 3034 | **SC** | Purchased manure | | — |
| 3040 | **SC** | Crop protection products | | — |
| 3090 | **SC** | Other specific crop costs | | — |
@@ -1808,7 +1791,7 @@
| 5080 | **FO** | Interest and financial charges paid | | — |
| 5090 | **FO** | Other farming overheads | | — |
Provision of the data referred to in codes 3031 -3033 is optional for the accounting years 2014-2016 for those Member States which used in the past the possibility under Article 3 of Commission Implementing Regulation (EU) No 385/2012 (<sup>18</sup>).
Provision of the data referred to in codes 3031 -3033 is optional for the accounting years 2014-2016 for those Member States which used in the past the possibility under Article 3 of Commission Implementing Regulation (EU) No 385/2012 (<sup>12</sup>).
Farm inputs (costs in cash and in kind, and quantities of selected inputs) relate to the ‘consumption’ of productive resources (including farm use of own produced inputs) corresponding to the output of the farm during the accounting year or to the ‘consumption’ of those resources during the accounting year. When certain use relates partly to private use and partly to farm use (e.g. electricity, water, heating fuels and engine fuels, etc.) only the latter part should be included in the farm return. The proportion of the use of private cars corresponding to their use for farm purposes should also be included.
@@ -2209,7 +2192,7 @@
| Code (**) | Description |
| --- | --- |
| 0 | **Not applicable**: this code is to be used in the case of processed products, stocks and by-products. |
| 1 | **Field scale crops — main crop**, combined crop: field scale main- and combined crops comprise: — single crops, i.e. crops which are the only ones grown on a given area during the accounting year, — mixed crops: crops sown, cultivated and harvested together and producing a mixture as the final product, — crops grown successively in the course of the accounting year on a given area, the crop which remains longest in the ground, — crops growing for some time together on the same land and each normally producing a distinct harvest in the course of the accounting year. The total area is divided between these crops in proportion to the area actually occupied by each, — fresh vegetables, melons and strawberries grown in open field. |
| 1 | **Field scale crops — main crop**, combined crop: field scale main- and combined crops comprise: — single crops, i.e. crops which are the only ones grown on a given area during the accounting year, — mixed crops: crops sown, cultivated and harvested together and producing a mixture as the final product, — in the case of crops grown successively in the course of the accounting year on a given area, the crop which remains longest in the ground, — crops growing for some time together on the same land and each normally producing a distinct harvest in the course of the accounting year. The total area is divided between these crops in proportion to the area actually occupied by each, — fresh vegetables, melons and strawberries grown in open field. |
| 2 | **Field scale crops — follow up crop(s)**: field scale follow up crops comprise crops grown in succession during the accounting year on a given area and not regarded as main crops. |
| 3 | **Open ground market garden crops and flowers**: open ground market garden crops and flowers comprise fresh vegetables, melons and strawberries grown in market gardens in the open and open-grown flowers and ornamental plants. |
| 4 | **Crops under accessible protective cover**: crops under accessible protective cover comprise fresh vegetables, melons and strawberries under shelter, flowers and ornamental plants (annual or perennial) under shelter, permanent crops under shelter. |
@@ -2835,10 +2818,13 @@
| 2349 | S | Animals not mentioned elsewhere | | | — |
| 2410 | S | Short rotation coppices | | | — |
| 2490 | S | Other coupled payments not mentioned elsewhere | | | — |
| | | | | | |
| Grants and subsidies of exceptional character | | | | | |
| 2810 | S | Disaster payments | | | — |
| 2890 | S | Other grants and subsidies of exceptional character | | | — |
| 2900 | S | Other direct payments not mentioned elsewhere | | | — |
| | | | | | |
| 2900 | S | **Other direct payments not mentioned elsewhere** | | | — |
| | | | | | |
| | | | | | |
| **Rural development** | | | | | |
| 3100 | S | Investment subsidies for agriculture | | | — |
@@ -2916,7 +2902,7 @@
| 0 | Not applicable: this code is to be used in the case of administrative information |
| 1 | The subsidy is granted per head of livestock. |
| 2 | The subsidy is granted per ha. |
| 3 | The subsidy is granted per ton. |
| 3 | The subsidy is granted per tonne. |
| 4 | Farm/other: the subsidy is granted for the whole farm or in a way which does not fit in the other categories. |
Table M ‘SUBSIDIES’ covers grants and subsidies received by agricultural holdings from public bodies, both National and EU. It also covers administrative information on greening payments.
@@ -2958,38 +2944,26 @@
(2)If code 2 is selected, no information is to be recorded for categories 10100-10319.
(<sup>1</sup>) OJ L 328, 15.12.2009, p. 27.
(<sup>2</sup>) 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 (OJ L 340, 17.12.2013, p. 1).
(<sup>3</sup>) Commission Implementing Regulation (EU) No 283/2012 of 29 March 2012 fixing the standard fee per farm return from the 2012 accounting year of the farm accountancy data network (OJ L 92, 30.3.2012, p. 15).
(<sup>4</sup>) 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 (OJ L 203, 30.7.2013, p. 6).
(<sup>5</sup>) Regulation (EC) No 1166/2008 of the European Parliament and of the Council of 19 November 2008 on farm structure surveys and the survey on agricultural production methods and repealing Council Regulation (EEC) No 571/88 (OJ L 321, 1.12.2008, p. 14).
(<sup>6</sup>) Commission Delegated Regulation (EU) No 1198/2014 of 1 August 2014 supplementing 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 Union (OJ L 321, 7.11.2014, p. 2).
(<sup>7</sup>) The characteristics 2.01.05. (Fodder roots and brassicas), 2.01.09. (Plants harvested green), 2.01.12. (Fallow land), 2.02. (Kitchen gardens), 2.03.01. (Pasture and meadow, excluding rough grazing), 2.03.02. (Rough grazing), 2.03.03. (Permanent grassland no longer used for production purposes and eligible for the payment of subsidies), 3.02.01. (Bovine animals, under one year old, male and female), 3.03.01.99. (other sheep), 3.03.02.99. (other goats) and 3.04.01. (Piglets less than 20 kg live weight) are used only under certain conditions (see point 5 of Annex VI).
(<sup>8</sup>) Regulation (EC) No 1059/2003 of the European Parliament and of the Council of 26 May 2003 on the establishment of a common classification of territorial units for statistics (NUTS) (OJ L 154, 21.6.2003, p. 1).
(<sup>9</sup>) Regulation (EU) No 1307/2013 of the European Parliament and of the Council of 17 December 2013 establishing rules for direct payments to farmers under support schemes within the framework of the common agricultural policy and repealing Council Regulation (EC) No 637/2008 and Council Regulation (EC) No 73/2009 (OJ L 347, 20.12.2013, p. 608).
(<sup>10</sup>) See Annex VII to this Regulation.
(<sup>11</sup>) Council Regulation (EC) No 834/2007 of 28 June 2007 on organic production and labelling of organic products and repealing Regulation (EEC) No 2092/91 (OJ L 189, 20.7.2007, p. 1).
(<sup>12</sup>) Regulation (EU) No 1151/2012 of the European Parliament and of the Council of 21 November 2012 on quality schemes for agricultural products and foodstuffs ( OJ L 343, 14.12.2012, p. 1).
(<sup>13</sup>) Regulation (EU) No 1305/2013 of the European Parliament and of the Council of 17 December 2013 on support for rural development by the European Agricultural Fund for Rural Development (EAFRD) and repealing Council Regulation (EC) No 1698/2005 ( OJ L 347, 20.12.2013, p. 487).
(<sup>14</sup>) Regulation (EU) No 1303/2013 of the European Parliament and of the Council of 17 December 2013 laying down common provisions on the European Regional Development Fund, the European Social Fund, the Cohesion Fund, the European Agricultural Fund for Rural Development and the European Maritime and Fisheries Fund and laying down general provisions on the European Regional Development Fund, the European Social Fund, the Cohesion Fund and the European Maritime and Fisheries Fund and repealing Council Regulation (EC) No 1083/2006 (OJ L 347, 20.12.2013, p. 320).
(<sup>15</sup>) Council Directive 79/409/EEC of 2 April 1979 on the conservation of wild birds (OJ L 103, 25.4.1979, p. 1).
(<sup>16</sup>) Council Directive 92/43/EEC of 21 May 1992 on the conservation of natural habitats and of wild fauna and flora (OJ L 206, 22.7.1992, p. 7).
(<sup>17</sup>) Directive 2000/60/EC of the European Parliament and of the Council of 23 October 2000 establishing a framework for Community action in the field of water policy (OJ L 327, 22.12.2000, p. 1).
(<sup>18</sup>) 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 (OJ L 127, 15.5.2012, p. 1).
(<sup>1</sup>) The characteristics 2.01.05. (Fodder roots and brassicas), 2.01.09. (Plants harvested green), 2.01.12. (Fallow land), 2.02. (Kitchen gardens), 2.03.01. (Pasture and meadow, excluding rough grazing), 2.03.02. (Rough grazing), 2.03.03. (Permanent grassland no longer used for production purposes and eligible for the payment of subsidies), 3.02.01. (Bovine animals, under one year old, male and female), 3.03.01.99. (other sheep), 3.03.02.99. (other goats) and 3.04.01. (Piglets less than 20 kg live weight) are used only under certain conditions (see point 5 of Annex VI).
(<sup>2</sup>) Regulation (EC) No 1059/2003 of the European Parliament and of the Council of 26 May 2003 on the establishment of a common classification of territorial units for statistics (NUTS) (OJ L 154, 21.6.2003, p. 1).
(<sup>3</sup>) Regulation (EU) No 1307/2013 of the European Parliament and of the Council of 17 December 2013 establishing rules for direct payments to farmers under support schemes within the framework of the common agricultural policy and repealing Council Regulation (EC) No 637/2008 and Council Regulation (EC) No 73/2009 (OJ L 347, 20.12.2013, p. 608).
(<sup>4</sup>) See Annex VII to this Regulation.
(<sup>5</sup>) Council Regulation (EC) No 834/2007 of 28 June 2007 on organic production and labelling of organic products and repealing Regulation (EEC) No 2092/91 (OJ L 189, 20.7.2007, p. 1).
(<sup>6</sup>) Regulation (EU) No 1151/2012 of the European Parliament and of the Council of 21 November 2012 on quality schemes for agricultural products and foodstuffs ( OJ L 343, 14.12.2012, p. 1).
(<sup>7</sup>) Regulation (EU) No 1305/2013 of the European Parliament and of the Council of 17 December 2013 on support for rural development by the European Agricultural Fund for Rural Development (EAFRD) and repealing Council Regulation (EC) No 1698/2005 ( OJ L 347, 20.12.2013, p. 487).
(<sup>8</sup>) Regulation (EU) No 1303/2013 of the European Parliament and of the Council of 17 December 2013 laying down common provisions on the European Regional Development Fund, the European Social Fund, the Cohesion Fund, the European Agricultural Fund for Rural Development and the European Maritime and Fisheries Fund and laying down general provisions on the European Regional Development Fund, the European Social Fund, the Cohesion Fund and the European Maritime and Fisheries Fund and repealing Council Regulation (EC) No 1083/2006 (OJ L 347, 20.12.2013, p. 320).
(<sup>9</sup>) Council Directive 79/409/EEC of 2 April 1979 on the conservation of wild birds (OJ L 103, 25.4.1979, p. 1).
(<sup>10</sup>) Council Directive 92/43/EEC of 21 May 1992 on the conservation of natural habitats and of wild fauna and flora (OJ L 206, 22.7.1992, p. 7).
(<sup>11</sup>) Directive 2000/60/EC of the European Parliament and of the Council of 23 October 2000 establishing a framework for Community action in the field of water policy (OJ L 327, 22.12.2000, p. 1).
(<sup>12</sup>) 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 (OJ L 127, 15.5.2012, p. 1).
2016-01-01
the incomes and business operation of agricultural holdings in the E
original version Text at this date