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 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 1
In Annex II to Regulation (EEC) No 2237/77, point 107 is replaced by the text in the Annex to this Regulation.
Article 2
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
ANNEX
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
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).