Official Journal of the European Communities 363 l@ﬁ/\/\ & " é/ No L 130/4 Official Journal of the European Communities 15.6.70 // / ‘\ . 2/7‘ ///7 /\\ ,;\/ L N 2 '/ P y REGULATION (EEC) No 1108/70 OF THE COUNCIL of 4 June 1970 introducing an accounting system for expenditure on infrastructure in respect of transport by rail, road and inland waterway THE COUNCIL OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Economic Community, and in particular Article 75 thereof; Having regard to the Council Decision of 22 June 1964! on the organisation of an inquiry into infrastructure costs for transport by rail, road and inland waterway, and in particular Article 7 thereof; Having regard to the proposal from the Commission; Having regard to the Opinion of the European Parliament?; ' ) Having regard to the Opinion of the Economic and Social Committee?; Whereas, in order to institute under the common transport policy a system of charging for the use of infrastructure, it is necessary in particular to know what expenditure is incurred in respect of infrastructure; whereas this knowledge may most appropriately be obtained by the introduction of a permanent accounting system using standard forms of accounts for each mode of transport in all the Member States; Whereas infrastructure expenditure accounts should cover all infrastructure open to public transport by rail, road and inland waterway; whereas, however, certain types of infrastructure of secondary importance and certain inland waterways of a maritime character may conveniently be excluded; Whereas it is appropriate, in order that the special factors and circumstances which vary from case to case can be taken into account, to leave Member States free to lay down the detailed procedures for keeping accounts of infrastructure expenditure; 1 O] No 102, 29.6.1964, p. 1598/64. ® O] No C 135, 14.12.1968, p. 33. ' L’O] No C 45, 16.4.1969, p. 1. \ = _— R i . e, T = Whereas, with a view to the institution of a system of charging for the use of infrastructure, returns relating to the use of infrastructure are also required and a schedule of such returns should be drawn up; Whereas Member States should regularly send the Commission accounts in respect of infrastructure expenditure, and the Commission should present these accounts to the Council in an annual summary; Whereas, in order to ensure that the provisions of this Regulation are applied as uniformly as possible, .the Commission should, with the aid of a committee of government experts, co-ordinate the various measures arising out of the Regulation; Whereas provision should be made for a procedure whereby the forms of accounts, the list of types of infrastructure and the schedule of returns concerning the use of infrastructure may be constantly adjusted in the light of experience and of the development of the common transport policy; Whereas provision should be made for certain derogations from the general rules in order to take account of the difficulties certain Member States will meet during the initial years of application of this Regulation; HAS ADOPTED THIS REGULATION: Article 1- From 1 January 1971, there shall be introduced, in the manner provided for in this Regulation, a standard and permanent accounting system for expenditure on infrastructure in respect of transport by rail, road and inland waterway. Article 2 1.  Expenditure to be entered in the accounts shall comprise both expenditure relating specifically to the transport function of infrastructure and that part of expenditure common to that function and to other