1. It shall be prohibited to use for taxation purposes any individual accountancy data or other individual details obtained in implementation of this Regulation, or to divulge or use such data for purposes other than those provided for in Article 1.
2. It shall be prohibited for any person participating or having participated in the data network to divulge any individual accountancy data or any other individual details of which knowledge was acquired in the exercise of his duties or otherwise incidentally to such exercise.
3. Member States shall take all appropriate measures to penalise infringements of the provisions of paragraph 2.
1. The National Committee, the Regional Committees, the liaison agency and the accountancy offices shall be bound, within their respective areas of responsibility, to furnish the Commission with any information which the latter may request of them regarding the discharge of their duties under this Regulation.
Such requests for information made to the National Committee, the Regional Committees or to the accountancy offices and the relevant answers shall be forwarded in writing through the liaison agency.
2. If the information supplied is inadequate or if such information fails to arrive in good time, the Commission may, with the collaboration of the liaison agency, send experts to work on the spot.
1. The Commission shall be assisted by the Community Committee for the Farm Accountancy Data Network (hereinafter referred to as the ‘Community Committee’).
2. Where reference is made to this paragraph Articles 4 and 7 of Decision 1999/468/EC shall apply.
The period laid down in Article 4(3) of Decision 1999/468/EC shall be set at one month.
3. The Community Committee shall be consulted for the purpose of:
(a)
verifying that the plans for the selection of returning holdings are in conformity with the provisions of Article 5;
(b)
analysing and evaluating the weighted annual results furnished by the data network, having regard in particular to data deriving from other sources, inter alia, from farm accounts and statistics generally and from national accounts.
4. The Community Committee may examine any other matter raised by its chairman, either on his own initiative or at the request of a representative of a Member State.
It shall examine each year, in October, the trend of farm incomes in the Community, referring in particular to the updated results of the data network.
It shall be kept regularly informed of the working of the data network.
5. The Chairman shall convene the meetings of the Community Committee.
Secretarial services for the Community Committee shall be provided by the Commission.
1. Appropriations to be included in the general budget of the European Union, in the Commission section, shall cover:
(a)
those costs of the data network attributable to payment of fees to accountancy offices in consideration of their performance of the duties referred to in Articles 10 and 15;
(b)
all the costs of the computerised systems operated by the Commission for the reception, verification, processing and analysis of accountancy data supplied by the Member States.
The costs referred to in point (b) include, where appropriate, the costs of disseminating the results of those operations and the costs of studies into, and development of, other aspects of the data network.
2. Costs in respect of the setting up and operation of the National Committee, Regional Committees and liaison agencies shall not be included in the Community budget.
Regulation No 79/65/EEC is repealed.
References to the repealed Regulation shall be construed as references to this Regulation and shall be read in accordance with the correlation table in Annex III.
This Regulation shall enter into force on the twentieth day following its publication in the Official Journal of the European Union .
Source: EUR-Lex (Publications Office of the EU), © European Union, reuse permitted under Commission Decision 2011/833/EU.
