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Commission Implementing Regulation (EU) 2018/274Show full title
Commission Implementing Regulation (EU) 2018/274 of 11 December 2017 laying down rules for the application of Regulation (EU) No 1308/2013 of the European Parliament and of the Council as regards the scheme of authorisations for vine plantings, certification, the inward and outward register, compulsory declarations and notifications, and of Regulation (EU) No 1306/2013 of the European Parliament and of the Council as regards the relevant checks, and repealing Commission Implementing Regulation (EU) 2015/561
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Article 21Closure of the register
The register shall be closed by establishing an annual balance sheet once a year, on a date to be set by the Member States. An inventory of stocks shall be drawn up in the context of the annual balance sheet. Existing stocks shall be carried forward to the next annual period. They shall be recorded as an entry in the register at a date following the annual balance sheet. If the annual balance sheet shows differences between the stocks resulting from the balance sheet and the existing stocks, this shall be noted in the closed books.
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