(1)

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 (2) has been substantially amended several times (3). In the interests of clarity and rationality the said Regulation should be codified.

(2)

A contract is to be concluded annually between the competent authorities designated by each Member State and accountancy offices which do not belong to an administrative department whereby the accountancy office undertakes to fulfil its obligations in compliance with Union rules. The contract in question should include provisions referring to the Union rules concerned.

(3)

In order to ensure that data network results are presented each year at a time which is not too distant from the date on which the first farm returns are forwarded to the Commission, the period during which the end of the accounting year may fall should be limited.

(4)

For budgetary reasons and to facilitate financial management, the maximum number of farm returns per Member State to be paid should be limited to the number indicated in the Annex to 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 (4). Some flexibility in the number of farm returns per division eligible for payment should be allowed, within the maximum number of returning holdings per Member State as laid down in that Annex if the Member State concerned has more than one division.

(5)

If the number of duly completed farm returns forwarded within the time limit per division or per Member State is less than 80 % of the number fixed for the division or the Member State in question, the standard fee for the farm returns from that division or from the Member State concerned should be reduced.

(6)

The time limit for the forwarding of farm returns should be such as to allow the accountancy offices, liaison agencies and the Commission to carry out their tasks.

(7)

The period for the forwarding of returns should be calculated from the end of the accounting year to which they relate.

(8)

In order to be considered duly completed, a farm return must contain data which are factually accurate and recorded and presented in accordance with Commission Regulation (EC) No 868/2008 of 3 September 2008 on the farm return to be used for determining the incomes of agricultural holdings and analysing the business operation of such holdings (5).

(9)

The standard fee payable by the Commission should be paid for farm returns duly completed and forwarded within the prescribed period.

(10)

As a result of the general rise in costs and its effects on the cost of completing the farm return, the fee should be revised at regular intervals.

(11)

In order to improve the execution of the financial operations involved in paying the standard fee, provision should be made for a payment on account.

(12)

The measures provided for in this Regulation are in accordance with the opinion of the Community Committee for the Farm Accountancy Data Network,