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Commission Regulation (EC) No 781/2007Dangos y teitl llawn
Commission Regulation (EC) No 781/2007 of 3 July 2007 adapting Regulation (EEC) No 2237/77 on the form of the farm return to be used for the purpose of determining incomes of agricultural holdings, by reason of the accession of Bulgaria and Romania
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Commission Regulation (EC) No 781/2007
of 3 July 2007
adapting Regulation (EEC) No 2237/77 on the form of the farm return to be used for the purpose of determining incomes of agricultural holdings, by reason of the accession of Bulgaria and Romania
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty of Accession of Bulgaria and Romania,
Having regard to the Act of Accession of Bulgaria and Romania, and in particular Article 56 thereof,
Whereas:
(1) Commission Regulation (EEC) No 2237/77(1) lays down the contents of the farm return to be used.
(2) The farm return has to be adapted regarding the information about the VAT system due to the accession of Bulgaria and Romania,
HAS ADOPTED THIS REGULATION:
Article 1U.K.
In Annex II to Regulation (EEC) No 2237/77, point 107 is replaced by the text in the Annex to this Regulation.
Article 2U.K.
This Regulation shall enter into force on the seventh day following its publication in the Official Journal of the European Union.
It shall apply with effect from the 2007 accounting year beginning during the period between 1 January and 1 July 2007.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 3 July 2007.
For the Commission
Mariann Fischer Boel
Member of the Commission
ANNEXU.K.
‘107.VAT system
The VAT system (serial number 400) to which the holding is subject should be shown for each holding by the code number in the following list:
| Serial number 400Code | |
|---|---|
| BELGIUM | |
| Régime normal obligatoire | 1 |
| Régime normal sur option | 2 |
| Régime agricole | 3 |
| BULGARIA | |
| Exempt | 1 |
| Registered | 2 |
| CZECH REPUBLIC | |
| Registered | 1 |
| DENMARK | |
| Moms (= normal) | 1 |
| GERMANY | |
| Pauschalierender Betrieb | 1 |
| Optierender Betrieb | 2 |
| Getränke erzeugender Betrieb | 3 |
| Betrieb mit Kleinumsatz | 4 |
| ESTONIA | |
| Normal | 1 |
| Special | 2 |
| IRELAND | |
| Agricultural | 1 |
| Registered (= normal) | 2 |
| GREECE | |
| Normal system | 1 |
| Agricultural system | 2 |
| SPAIN | |
| Normal system | 1 |
| Simplified system | 2 |
| Agricultural system | 3 |
| FRANCE | |
| TVA sur option avec autorisation pour animaux vivants | 2 |
| Remboursement forfaitaire | 3 |
| ITALY | |
| Regime esonerato | 1 |
| Regime speciale agricolo | 2 |
| Regime normal | 3 |
| CYPRUS | |
| Normal | 1 |
| Agricultural | 2 |
| VAT not applicable | 3 |
| LATVIA | |
| Normal | 1 |
| Agricultural | 2 |
| LITHUANIA | |
| Normal | 1 |
| Special | 2 |
| LUXEMBOURG | |
| Régime normal obligatoire | 1 |
| Régime normal sur option | 2 |
| Régime forfaitaire de l'agriculture | 3 |
| HUNGARY | |
| Normal | 1 |
| Agricultural | 2 |
| MALTA | |
| Normal | 1 |
| NETHERLANDS | |
| Algemene regeling verplicht | 1 |
| Algemene regeling op aanvraag | 2 |
| Landbouwregeling | 3 |
| AUSTRIA | |
| Pauschalierender Betrieb | 1 |
| Optierender Betrieb | 2 |
| POLAND | |
| Normal | 1 |
| Agricultural | 2 |
| PORTUGAL | |
| Agricultural system | 1 |
| Normal system | 2 |
| ROMANIA | |
| Normal | 1 |
| Special | 2 |
| Small holdings | 3 |
| SLOVENIA | |
| Normal | 1 |
| Agricultural | 2 |
| SLOVAKIA | |
| Registered | 1 |
| Exempt | 2 |
| FINLAND | |
| Normal system | 1 |
| SWEDEN | |
| Normal system | 1 |
| UNITED KINGDOM | |
| Exempt | 1 |
| Registered | 2 |
Subdivision of the VAT system (Spain, France, Italy, Hungary and Poland only)
| Serial number 401 | |
|---|---|
| SPAIN | |
| Enter VAT system code (those used for serial number 400) for the minority system where two systems are in force on the holding | |
| FRANCE | |
| Sans TVA obligatoire sur activités connexes | 0 |
| Avec TVA obligatoire sur activités connexes | 1 |
| ITALY | |
| VAT system for farm tourism (agriturismo) as secondary activity | |
| Regime speciale agriturismo | 1 |
| Regime normale agriturismo | 2 |
| HUNGARY | |
| Enter VAT system code (those used for serial number 400) for the minority system where two systems are in force on the holding | |
| POLAND | |
| Enter VAT system code (those used for serial number 400) for the minority system where two systems are in force on the holding’ |
(1)
OJ L 263, 17.10.1977, p. 1. Regulation last amended by Regulation (EC) No 1861/2006 (OJ L 358, 16.12.2006, p. 33).
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