Agricultural holdings: network of accountancy data on the incomes and business operation (amend. Regul. 79/65/EEC)

OBJECTIVE: the proposal seeks to amend Regulation 79/65/EEC setting up a network for the collection of accountancy data on the incomes and business operation of agricultural holdings in the Community. SUBSTANCE: Article 15(1) of Regulation 79/65/EEC prohibits the use, for taxation purposes, of any individual accountancy data from agricultural holdings or other individual details obtained in implementation of that Regulation. It is proposed to reinforce those provisions in order to prohibit any use or divulgence of data supplied by farmers except for the purposes referred to in Article 1 of that Regulation, in other words, for the annual determination of incomes on agricultural holdings coming within the field of the survey and for a business analysis of agricultural holdings. �