8.4.2008 Official Journal of the European Union L 95/63 COMMISSION REGULATION (EC) No 319/2008 of 7 April 2008 amending Regulation (EC) No 795/2004 laying down detailed rules for the implementation of the single payment scheme provided for in Council Regulation (EC) No 1782/2003 establishing common rules for direct support schemes under the common agricultural policy and establishing certain support schemes for farmers, and Regulation (EC) No 796/2004 laying down detailed rules for the implementation of cross-compliance, modulation and the integrated administration and control system provided for in Council Regulation (EC) No 1782/2003 THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Community, Having regard to 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 and amending Regulations (EEC) No 2019/93, (EC) No 1452/2001, (EC) No 1453/2001, (EC) No 1454/2001, (EC) No 1868/94, (EC) No 1251/1999, (EC) No 1254/1999, (EQ) No 1673/2000, (EEC) No 2358/71 and (EC) No 2529/2001 (), and in particular Article 145(c), (m) and (n) thereof, Whereas: (1)  Article 44(3) of Regulation (EC) No 1782/2003 provided that farmers had to keep at their disposal for a period of at least 10 months the parcels corresponding to the eligible hectares. Council Regulation (EC) No 146/2008 of 14 February 2008 amending Regulation (EC) No 1782/2003 establishing common rules for direct support schemes under the common agricultural policy and establishing certain support schemes for farmers and Regulation (EC) No 1698/2005 on support for rural development by the European Agricultural Fund for Rural Development (EAFRD), amended Article 44(3) of Regulation (EC) No 1782/2003 to empower the Member States to set the date when the parcels should be at the farmers’ disposal. Following this change, the detailed provisions contained in Article 24(2) of Commission Regulation (EC) No 795/2004 (3 on the implementation of the requirement for farmers to keep the parcels at their disposal for at least 10 months are no longer needed. Article 24(2) of that Regulation should therefore be deleted. In addition, Article 26(2) of that Regulation needs to be adapted accordingly. () OJ L 270, 21.10.2003, p. 1. Regulation as last amended by Regu- lation (EC) No 146/2008 (O] L 46, 21.2.2008, p. 1). () OJ L 141, 30.4.2004, p. 1. Regulation as last amended by Regu- lation (EC) No 1522/2007 (O] L 335, 20.12.2007, p. 27). (2)  Furthermore, following the amendments of the rules of cross-compliance introduced by Articles 1(1) and 1(2) of Regulation (EC) No 146/2008, Commission Regulation (EC) No 796/2004 (*) needs to be adapted. (3)  Rules which in certain cases require a follow up by the competent authority that a remedial action has been taken by the farmers have been introduced. In order to avoid any weakening of the control system, in particular as to the samples for on-the-spot checks, it should be clarified that such follow up cases should not be taken into account when establishing the minimum control sample. (4)  Furthermore, where the possibility not to apply any reduction for minor non-compliances or not to apply reductions amounting to EUR 100 or less, as provided for in Articles 6(3) or 7(2) of Regulation (EC) No 1782/2003, is applied by a Member State, rules should be established where farmers fail to undertake the remedial action required from them. (5)  Regulations (EC) No 795/2004 and (EC) No 796/2004 should be amended accordingly. (6)  The introduction of the possibility not to apply any reduction for minor non-compliances or not to apply reductions amounting to EUR 100 or less is applicable as of 1 January 2008. Hence, amendments provided for in this Regulation should concern aid applications relating to years or premium periods starting as of 1 January 2008. This Regulation should therefore apply as of 1 January 2008. However, the new provisions concerning the liability of farmers in respect of non- compliance in case of transfer of land apply from 1 April 2008. Therefore, the corresponding amendment of Regulation (EC) No 796/2004 should also apply from that date. () OJ L 141, 30.4.2004, p. 18. Regulation as last amended by Regu- lation (EC) No 145/2008 (O] L 44, 20.2.2008, p. 9).