20.12.2022 |
EN |
Official Journal of the European Union |
L 325/31 |
COMMISSION IMPLEMENTING REGULATION (EU) 2022/2499
of 12 December 2022
amending and correcting Implementing Regulation (EU) 2015/220 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 the Treaty on the Functioning of the European Union,
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 (1), and in particular Article 5(1), third subparagraph, Article 5a(2), Article 8(3), third and fourth subparagraphs, and Article 19(3) thereof,
Whereas:
(1) |
Article 10(3), third subparagraph, of Commission Implementing Regulation (EU) 2015/220 (2) provides for the possibility to extend the deadline for farm return data transmission until 31 December after the end of the accounting year in question by 3 months. This possibility was granted as from the 2019 accounting year due to the COVID-19 pandemic. The pressure due to the pandemic is fading away and most of the Member States transmitted the data without making use of the extension. The possibility to extend the deadline for data transmission is therefore not necessary anymore. To give enough time to Member States to adapt to this change, the possibility to extend the deadline should cease to be applicable from the 2022 accounting year. |
(2) |
To allow the Commission services to support adequately the Member States’ authorities in charge of transmitting the accountancy data before the data transmission deadline, and to avoid that the Commission and Member States staff are mobilised during the end of the year period, the deadline for the data transmission should be anticipated to 15 December after the end of the accounting year in question. This change should be applicable from the 2022 accounting year. However, due to the specificity of the accountancy rules in Germany and taking into account Germany’s past record in delivering such data, Germany should be allowed to submit the farm returns to the Commission up to 15 weeks after that deadline of 15 December. |
(3) |
Article 14 of Implementing Regulation (EU) 2015/220 provides for the Union financial contribution to the data collection costs of the Member States. The current standard fee per farm return has fixed and variable parts. In order to significantly simplify the standard fee structure and the processing of data by the Member States and the Commission, a standard fee with only a fixed part, amounting to the sum of the current fixed and variable parts should be set. Such simplification is easy to put in place and it should be applicable from the 2022 accounting year. |
(4) |
Following the request of France to merge its two FADN divisions ‘Guadeloupe’ and ‘Martinique’ into one FADN division called ‘Antilles françaises’ as farms in both current FADN divisions have very similar types of farming (highly specialized in fruit growing, particularly bananas, as well as in sugar cane production and horticulture). This merge will provide a larger sample size with more robust results on more types of farming. It is appropriate to allow that Member State to revise its selection plan for the accounting year 2023. Annexes I and II to Implementing Regulation (EU) 2015/220 should therefore be amended accordingly. |
(5) |
Following the request of Hungary to change the number of returning holdings and the threshold of economic size due to structural changes in agriculture, it is appropriate to allow that Member State to revise its selection plan and the threshold of economic size for the accounting year 2023 and to redistribute or adjust the number of returning holdings accordingly. Annexes I and II to Implementing Regulation (EU) 2015/220 should therefore be amended accordingly. |
(6) |
Following the withdrawal of the United Kingdom from the Union, the FADN data collection will not be pursued in that country. Annexes I and II to Implementing Regulation (EU) 2015/220 should therefore be amended accordingly. |
(7) |
As the Union aims to diversify its energy sources, the category of heating fuels in Table H of Annex VIII to Implementing Regulation (EU) 2015/220 should be sub-divided into natural and manufactured gases, oil and petroleum products, solid fossil fuels as well as renewable fuels to inform more about their specific costs at the farm level, the proposed sub-division of category of heating fuels should apply as from the accounting year 2023 on a voluntary basis and compulsorily from the accounting year 2025 onwards. |
(8) |
Table J of Annex VIII to Implementing Regulation (EU) 2015/220 requires Member States to provide the average number of animals of the agricultural holding. This is then used to calculate the standard output of the farm and its economic size. In order to allow reflecting an exceptional situation (e.g. disease on the holding or culling for sanitary reason) that leads to a temporary decrease of the average number of animals without affecting the capacity of the holding to produce after the end of the exceptional situation, it is proposed to introduce a reference number for animals to characterise the production capacity of the given holding. The proposed new variable should apply as from the accounting year 2022 on a voluntary basis. |
(9) |
As from 2023, Regulation (EU) 2021/2115 of the European Parliament and of the Council (3) reforming the common agricultural policy will apply, therefore, it is necessary to update a list of payments and grants in Table M of Annex VIII to Implementing Regulation (EU) 2015/220. |
(10) |
Annex VIII to Implementing Regulation (EU) 2015/220 sets out the form and layout of the accountancy data contained in the farm returns. In order to simplify and clarify the farm return questionnaire, that Annex should be adapted to reflect the first wave of outcomes provided by the Working Group on the FADN simplification and modernisation. In the explanatory notes to Table B, the note to code UO (B.UO. UAA for owner farming) erroneously contains a reference to crop code 11300 that is no longer valid. That error should be corrected. |
(11) |
Part B of Annex IV to Implementing Regulation (EU) 2015/220 provides for the table of correspondence and regrouping codes linking Commission Implementing Regulation (EU) 2018/1874 (4) and the FADN farm returns. In the list of codes regrouping several variables included in IFS 2020 set out in section II of Part B, the entry related to the P16 code contains a misprint that requires correction. |
(12) |
Implementing Regulation (EU) 2015/220 should therefore be amended and corrected accordingly. |
(13) |
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:
Article 1
Amendments to Implementing Regulation (EU) 2015/220
Implementing Regulation (EU) 2015/220 is amended as follows:
(1) |
in Article 10, paragraph 3 is replaced by the following: ‘3. The farm returns shall be transmitted to the Commission by 15 December after the end of the accounting year in question. However, Germany may submit the farm returns to the Commission within 15 weeks after the deadline referred to in the first subparagraph.’ |
(2) |
Article 14 is replaced by the following: ‘Article 14 Amount of the standard fee 1. The standard fee referred to in Article 19(1), point (a), of Regulation (EC) No 1217/2009 shall be fixed at EUR 180 per farm return. 2. If the 80 % threshold referred to in Article 19(1), point (a), of Regulation (EC) No 1217/2009 is neither met 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.’ |
(3) |
Annexes I, II and VIII are amended in accordance with Annex I to this Regulation; |
(4) |
Table J of Annex VIII is amended in accordance with Annex II to this Regulation. |
Article 2
Corrections to Implementing Regulation (EU) 2015/220
Implementing Regulation (EU) 2015/220 is corrected as follows:
(1) |
in Annex IV to Implementing Regulation (EU) 2015/220, the entry for code P16 is replaced by the following:
; |
(2) |
in Annex VIII to Implementing Regulation (EU) 2015/220, the explanatory note for code B.UO. ‘UAA for owner farming’ is replaced by the following: ‘B.UO.10.A UAA (arable land, permanent grassland, permanent crops and kitchen gardens) of which the farmer is the owner, tenant for life or leaseholder and/or UAA held on similar terms.’ . |
Article 3
Entry into force and application
This Regulation shall enter into force on the third day following that of its publication in the Official Journal of the European Union.
Article 1, points (1), (2) and (4), shall apply to the transmission of farm returns from the accounting year 2022.
Article 1, point (3) shall apply from the accounting year 2023.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 12 December 2022.
For the Commission
The President
Ursula VON DER LEYEN
(1) OJ L 328, 15.12.2009, p. 27.
(2) 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 (OJ L 46, 19.2.2015, p. 1).
(3) Regulation (EU) 2021/2115 of the European Parliament and of the Council of 2 December 2021 establishing rules on support for strategic plans to be drawn up by Member States under the common agricultural policy (CAP Strategic Plans) and financed by the European Agricultural Guarantee Fund (EAGF) and by the European Agricultural Fund for Rural Development (EAFRD) and repealing Regulations (EU) No 1305/2013 and (EU) No 1307/2013 (OJ L 435, 6.12.2021, p. 1).
(4) Commission Implementing Regulation (EU) 2018/1874 of 29 November 2018 on the data to be provided for 2020 under Regulation (EU) 2018/1091 of the European Parliament and of the Council on integrated farm statistics and repealing Regulations (EC) No 1166/2008 and (EU) No 1337/2011, as regards the list of variables and their description (OJ L 306, 30.11.2018, p. 14).
ANNEX I
Annexes I, II and VIII to Implementing Regulation (EU) 2015/220 are amended as follows:
(1) |
Annex I is amended as follows:
|
(2) |
Annex II is amended as follows:
|
(3) |
Annex VIII is amended as follows:
|
ANNEX II
Annex VIII to Implementing Regulation (EU) 2015/220 is amended as follows:
(1) |
in Table J (Livestock production), the first part is replaced by the following: ‘Structure of the table
|
(2) |
in the explanatory notes to Table J, the following note is inserted after the note on ‘J.AN. Average number (to be recorded for column A only)’: ‘ J.RN. Reference number (to be recorded for column N only) The reference number is the number of animals typically present on the farm at a given moment. It is used to calculate the standard output of the holding and its economic size. Contrary to the average number (AN), it enables to account for a period during which there is a lower number or no livestock on the holding for an exceptional period of time due to an exceptional break in the production cycle (e.g. disease outbreaks). Number (column N) Number of livestock should be indicated in heads or in number for beehives, expressed to two decimal places. This information should not be provided for the other animals (category 900). The data relating to the variable “J.RN.Reference number” may be provided in exceptional cases (e.g. disease on the holding, or culling for sanitary reason) as from the accounting year 2022. The submission is voluntary.’. |