(1)

Commission Regulation (EC) No 2808/98 of 22 December 1998 laying down detailed rules for the application of the agrimonetary system for the euro in agriculture (2) has been substantively amended since its adoption. Moreover, the provisions on compensation relating to appreciable revaluations and to reductions in the exchange rates applied to direct aid are now obsolete under Article 11 of Regulation (EC) No 2799/98. In the interests of clarity and simplification, Regulation (EC) No 2808/98 should therefore be repealed and replaced by a new Regulation.

(2)

The operative events for the exchange rates applicable to the different situations which arise within the framework of agricultural legislation must be laid down, without prejudice to any specific definitions or exemptions provided for in the rules for the sectors concerned on the basis of the criteria mentioned in Article 3 of Regulation (EC) No 2799/98.

(3)

For all the prices or amounts to be determined within the framework of trade with third countries, acceptance of the customs declaration is the operative event most suited to achieving the commercial objective concerned. The same applies to export refunds and to the determination of the entry price of fruit and vegetables into the Community, on the basis of which products are classed in the Common Customs Tariff. This operative event should therefore be adopted.

(4)

The entry price of fruit and vegetables into the Community is determined on the basis of the standard import value of fruit and vegetables referred to in Article 4(1) of Commission Regulation (EC) No 3223/94 of 21 December 1994 on detailed rules for the application of the import arrangements for fruit and vegetables (3). Representative prices on the import markets are used to calculate that standard amount. The operative event for the exchange rate for those prices should be determined on the date on which they apply.

(5)

For production refunds, the operative event for the exchange rate is as a general rule linked to the completion of certain specific formalities. In order to harmonise the rules, it should be laid down that the operative event is the date on which products are declared to have reached the required destination, where such a destination is required, and in all other cases the acceptance of the application for payment of the refund by the paying agency.

(6)

In the case of the aid for processing citrus fruits and fruit and vegetables referred to in Article 3 of Council Regulation (EC) No 2202/96 of 28 October 1996 introducing a Community aid scheme for producers of certain citrus fruits (4) and in Articles 2 and 6a(1) of Council Regulation (EC) No 2201/96 of 28 October 1996 on the common organisation of the markets in processed fruit and vegetable products (5) respectively, for the minimum price referred to in Article 6a(2) of Regulation (EC) No 2201/96, and for the aid for dried fodder referred to in Article 4 of Council Regulation (EC) No 1786/2003 of 29 September 2003 on the common organisation of the market in dried fodder (6), the commercial objective is attained when the products are taken over by the processor. The operative event for the exchange rate should therefore be determined on this basis.

(7)

For aid granted by quantity of product marketed or to be used in a specific way, the obligation to be complied with for the purposes of granting the aid is an event that guarantees the appropriate use of the products in question. The taking over of the products by the operator concerned is a prerequisite allowing the competent authorities to carry out the required checks or inspections on the operator’s accounts and guaranteeing uniform treatment of the files. The operative event for the exchange rate should therefore be established in relation to the taking over of the products.

(8)

For other aid granted in the agricultural sector, situations may differ widely. However, such aid is always granted on the basis of an application and within deadlines laid down by the legislation. The operative event for the exchange rate in this case should therefore be established as the deadline for the submission of applications.

(9)

In the case of the support schemes listed in Annex I to and Article 12 of Council Regulation (EC) No 1782/2003 of 29 September 2003 establishing common rules for direct support schemes under the common agricultural policy and establishing certain support schemes for farmers (7), the operative event for the exchange rate is defined by Article 45 of Council Regulation (EC) No 1290/2005 of 21 June 2005 on the financing of the common agricultural policy (8). Reference should be made to this provision.

(10)

In the case of the prices, premiums and aid in the wine sector provided for in Council Regulation (EC) No 1493/1999 of 17 May 1999 on the common organisation of the market in wine (9), the operative event for the exchange rate must be linked, depending on the case, to the starting date of the wine year, the application of specific contracts or the completion of certain operations such as the enrichment or processing of wine products. The operative event to be taken into account should therefore be specified for each situation.

(11)

The situations to be taken into account for the purposes of determining the operative event are very different for the aid in the milk and milk products sector referred to in Article 1(b)(i), (ii) and (iii) of Commission Regulation (EC) No 1898/2005 of 9 November 2005 laying down detailed rules for implementing Council Regulation (EC) No 1255/1999 as regards measures for the disposal of cream, butter and concentrated butter on the Community market (10), in Article 7 of Commission Regulation (EC) No 2799/1999 of 17 December 1999 laying down detailed rules for applying Regulation (EC) No 1255/1999 as regards the grant of aid for skimmed milk and skimmed-milk powder intended for animal feed and the sale of such skimmed-milk powder (11), in Article 1 of Commission Regulation (EC) No 2707/2000 of 11 December 2000 laying down rules for applying Council Regulation (EC) No 1255/1999 as regards Community aid for supplying milk and certain milk products to pupils in educational establishments (12), in Article 2(1) of Commission Regulation (EEC) No 2921/90 of 10 October 1990 on aid for the production of casein and caseinates from skimmed milk (13) and for the levy referred to in Article 1 of Commission Regulation (EC) No 595/2004 of 30 March 2004 laying down detailed rules for applying Council Regulation (EC) No 1788/2003 establishing a levy in the milk and milk products sector (14). The operative event should therefore be laid down in accordance with the specific nature of each of these situations.

(12)

In the case of the transport costs referred to in Article 19(2) of Commission Regulation (EC) No 2771/1999 of 16 December 1999 laying down detailed rules for the application of Council Regulation (EC) No 1255/1999 as regards intervention on the market in butter and cream (15) and in Article 11(2) of Commission Regulation (EC) No 214/2001 of 12 January 2001 laying down detailed rules for the application of Council Regulation (EC) No 1786/2003 as regards intervention on the market in skimmed-milk powder (16), the operative event for the exchange rate must be based on the date of submission of tenders under public contracts. This operative event should therefore be established as the date on which an admissible tender has been received by the competent authority for the corresponding transport contract.

(13)

The reference price for sugar and the minimum price for quota beet referred to in Article 5 of Council Regulation (EC) No 318/2006 of 20 February 2006 on the common organisation of the markets in the sugar sector (17) are closely linked and should be known to operators for an entire marketing year. The same should apply for the one-off amount levied on the additional sugar quotas and on the supplementary isoglucose quotas, and to the surplus amount and the production charge referred to in Articles 8(3), 9(3), 15 and 16 respectively of Regulation (EC) No 318/2006. The operative event for the exchange rate for these prices and amounts should therefore be established as close as possible but prior to the date of harvest.

(14)

In the case of amounts of a structural or environmental character as referred to in Council Regulation (EC) No 1698/2005 of 20 September 2005 on support for rural development by the European Agricultural Fund for Rural Development (EAFRD) (18), and amounts approved in accordance with Council Regulation (EC) No 1257/1999 of 17 May 1999 on support for rural development from the European Agricultural Guidance and Guarantee Fund (EAGGF) (19), the payments of which are assured by the rural development programmes approved under Regulation (EC) No 1698/2005, the amounts are laid down for a marketing year or a calendar year. The commercial objective is therefore attained if the operative event for the exchange rate is established for the year concerned. Based on this, the operative event should be set at 1 January of the year in which the decision to grant aid is taken.

(15)

The lump sums referred to in point 3 of Annex I to Commission Regulation (EC) No 1433/2003 of 11 August 2003 laying down detailed rules for the application of Council Regulation (EC) No 2200/96 as regards operational funds, operational programmes and financial assistance (20), intended to cover overheads specifically related to the operational funds or programmes referred to in Articles 15 and 16 of Council Regulation (EC) No 2200/96 of 28 October 1996 on the common organisation of the market in fruit and vegetables (21), are determined for a given year. The operative event for the exchange rate should therefore be set at 1 January of the year to which these overheads relate.

(16)

For other prices and amounts linked to those prices, the commercial objective is attained on entry into force of the legal act on the basis of which those prices and amounts are determined. However, the operative event for the exchange rate must also correlate with the accounting and reporting obligations of operators and the Member States. Consequently, to allow simplification of management, a single operative event should be established for all prices and amounts relating to a certain type of operation taking place within a given period, provided that they are not too removed from the commercial objective, and the first day of the month in which the legal acts concerned come into force should be used to this end.

(17)

In the case of advances and securities, the amounts to be paid or the guaranteed amounts are fixed in euro in accordance with the agricultural legislation and in particular Article 45 of Regulation (EC) No 1290/2005. The exchange rate applicable to these amounts must therefore be close to the date of payment of the advance or the date on which the securities are lodged. If the securities are used, the amount of those securities must also cover all the risks for which they were set up. The operative event for the exchange rate must in these circumstances be defined on the basis either of the day on which the amount of the advance is fixed or the security is lodged, or the date on which these are paid.

(18)

Under Article 4(2) of Commission Regulation (EC) No 884/2006 of 21 June 2006 laying down detailed rules for the application of Council Regulation (EC) No 1290/2005 as regards the financing by the European Agricultural Guarantee Fund (EAGF) of intervention measures in the form of public storage operations and the accounting of public storage operations by the paying agencies of the Member States (22), without prejudice to the specific rules and operative events provided for in the Annexes to that Regulation or in agricultural legislation, expenditure calculated on the basis of amounts fixed in euro and expenditure or revenue incurred in national currency under that Regulation are converted as the case may be into national currency or into euro on the basis of the last exchange rate established by the European Central Bank before the accounting year during which the operations are recorded in the accounts of the paying agency, and that exchange rate also applies to bookings relating to the different specific cases referred to in Article 7(1) of that Regulation. Reference should therefore be made to that provision.

(19)

The establishment, by Regulation (EC) No 1290/2005, of a single operative event for all direct payments provided for in Regulation (EC) No 1782/2003, has rendered obsolete or contradictory certain operative events provided for in the sectoral agricultural legislation, in particular Commission Regulation (EEC) No 1003/81 of 10 April 1981 defining the operative event in the case of the sale of cereals and rice held in store by intervention agencies (23), Commission Regulation (EEC) No 3749/86 of 9 December 1986 determining the operative event for calculating levies and refunds in the rice sector (24), Commission Regulation (EEC) No 1713/93 of 30 June 1993 establishing special detailed rules for applying the agricultural conversion rate in the sugar sector (25), Commission Regulation (EEC) No 1718/93 of 30 June 1993 regarding the operative event for the agricultural conversion rates used in the seeds sector (26), Commission Regulation (EEC) No 1756/93 of 30 June 1993 fixing the operative events for the agricultural conversion rate applicable to milk and milk products (27), Commission Regulation (EEC) No 1759/93 of 1 July 1993 concerning the operative events determining the agricultural conversion rates to be applied in the beef and veal sector (28), Commission Regulation (EEC) No 1785/93 of 30 June 1993 on the operative events for the agricultural conversion rates used in the fibre sector (29), Commission Regulation (EEC) No 1793/93 of 30 June 1993 regarding the operative event for the agricultural conversion rates used in the hops sector (30), Commission Regulation (EC) No 3498/93 of 20 December 1993 determining the operative events applicable specifically to the olive oil sector (31), Commission Regulation (EC) No 594/2004 of 30 March 2004 determining the operative events applicable to products in the fruit and vegetables sector and to processed fruit and vegetable products (32) and Commission Regulation (EC) No 383/2005 of 7 March 2005 determining the operative events for the exchange rates applicable to the products of the wine sector (33).

(20)

Regulations (EEC) Nos 1003/81, 3749/86, 1713/93, 1718/93, 1756/93, 1759/93, 1785/93, 1793/93 and (EC) Nos 3498/93, 594/2004 and 383/2005 should therefore be repealed.

(21)

The following regulations should therefore be amended:

(22)

Provision should also be made for a transitional period in the sugar sector, as regards the exchange rate applicable to the minimum price for beet, in view of the contracts signed to this end between beet growers and sugar producers for the 2006/07 marketing year which are currently being implemented.

(23)

The measures provided for in this Regulation are in accordance with the opinion of the relevant Management Committees,