Article 11
This Chapter shall apply to the collection of accountancy data for the purpose of a business analysis of agricultural holdings.
Council Regulation (EC) No 1217/2009 CHAPTER III — COLLECTION OF ACCOUNTANCY DATA FOR THE PURPOSE OF A BUSINESS ANALYSIS OF AGRICULTURAL HOLDINGS
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Article 12
In accordance with the procedure referred to in Article 18(2) the following shall be determined: — the subjects of the analyses referred to in Article 1(2)(b); — detailed rules concerning the selection and number of returning holdings, these being established according to the objectives of each particular analysis.
Article 13
1. Each returning holding selected in accordance with the rules adopted pursuant to the second indent of Article 12 shall be the subject of a special farm return, which shall be individual to that holding and anonymous. This farm return shall include the accountancy data required under Article 8(2) and all such further accountancy items and details as each particular analysis may require. 2. The type of accountancy data to be given in a special farm return, the form in which such data are to be presented and the definitions and instructions relating thereto shall be determined in accordance with the procedure referred to in Article 18(2). 3. Special farm returns shall be completed by the various accountancy offices chosen as provided in Article 14.
Article 14
A farmer whose holding is selected in accordance with the rules adopted pursuant to the second indent of Article 12 shall choose from a list compiled for the purpose by the liaison agency an accountancy office willing to complete the special return for his holding in accordance with the terms of the contract provided for in Article 15.
Article 15
1. A contract shall be concluded on the authority of the Member State between the competent authority designated by the latter and each accountancy office chosen as provided for in Article 14. Under this contract the accountancy office shall undertake, in consideration of a standard fee, to complete special farm returns in a manner consistent with the provisions of Article 13. 2. The terms of the contract referred to in paragraph 1, which must be uniform in all Member States, shall be determined in accordance with the procedure referred to in Article 18(2). The supplementary terms which may be included in that contract by Member States shall be determined in accordance with the same procedure. 3. Where the duties of an accountancy office are carried out by an administrative department, the latter shall be notified as to its duties through the normal administrative channels.
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