Commission Regulation (EEC) No 2040/86 of 30 June 1986 laying down detailed rules for the application of the co-responsibility levy in the cereals sector

• Published date: 01 July 1986
• Subject Matter: Cereals
• Official Gazette Publication: Official Journal of the European Communities, L 173, 1 July 1986

|

Commission Regulation (EEC) No 2040/86 of 30 June 1986 laying down detailed rules for the application of the co-responsibility levy in the cereals sector

Official Journal L 173 , 01/07/1986 P. 0065 - 0067

*****

COMMISSION REGULATION (EEC) No 2040/86

of 30 June 1986

laying down detailed rules for the application of the co-responsibility levy in the cereals sector

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European Economic Community,

Having regard to Council Regulation (EEC) No 2727/75 of 29 October 1975 on the common organization of the market in cereals (1), as last amended by Regulation (EEC) No 1579/86 (2), and in particular Article 4 (7) thereof,

Whereas Article 4 of Regulation (EEC) No 2727/75 provides for the introduction of a co-responsibility levy system applicable to cereals produced in the Community; whereas detailed rules of application should be adopted to implement that system;

Whereas cereals that undergo first-stage processing or are taken over by the intervention agency or exported as grain are to be subject to the co-responsibility levy; whereas a definition of first-stage processing should be given;

Whereas, in the case of first-stage processing, the persons liable for that levy and the intervals at which payments are to be transferred by the latter should be identified; whereas, in the other cases where the levy is payable, the deadline for collection should be fixed;

Whereas, in the case of resale of intervention stocks, provision must be made to ensure that the levy is not collected a second time;

Whereas only cereals produced in the Community are to be subject to the co-responsibility levy; whereas provision should therefore be made to exempt imported cereals which are re-exported or processed, subject to the presentation of certain evidence;

Whereas one of the objectives of the co-responsibility levy system is to make producers more aware of the realities of the market; whereas, to that end, the burden of the levy should be passed on to them; whereas an invoicing system which takes account of that requirement should accordingly be introduced; whereas the principle whereby the levy is to be passed on is to apply notwithstanding any contractual clause to the contrary;

Whereas the processors must keep accounts at the disposal of the national authorities in order to enable the...