L 237/18 Official Journal of the European Union 4.9.2008 COMMISSION REGULATION (EC) No 868/2008 of 3 September 2008 on the farm return to be used for determining the incomes of agricultural holdings and analysing the business operation of such holdings THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Community, Having regard to Regulation No 79/65/EEC of the Council of 15 June 1965 setting up a network for the collection of accountancy data on the incomes and business operation of agricultural holdings in the European Economic Community ('), and in particular Articles 6(2), 7(3) and 12(2) thereof, Whereas: (1) The type, definition and presentation of the accountancy data referred to in Article 7 of Regulation No 79/65/EEC and collected by means of the farm return drawn up for the purpose of reliably determining the incomes of agri- cultural holdings must be identical, irrespective of the returning holdings surveyed. For reasons of simplification and data readability, provision should also be made for that individual return to include additional particulars and details meeting the specific requirements of an analysis of the business operation of the agricultural holdings selected under Article 11 of that Regulation. In that case, the farm return should also be considered as a special farm return, as referred to in Article 12(1). (2)  Commission Regulation (EEC) No 2237/77 of 23 September 1977 on the form of farm return to be used for the purpose of determining incomes of agri- cultural holdings (%) lays down rules on the collection of accountancy data. (3)  The data collected by means of the farm return should take account of the experience acquired since the network was set up and of developments in the common agricultural policy and should comply with the definitions laid down in the relevant regulations, and in particular Council Regulation (EEC) No 2092/91 of 24 June 1991 on organic production of agricultural products and indications referring thereto on agricultural () O] 109, 23.6.1965, p. 1859/65. () O] L 263, 17.10.1977, p. 1. products and foodstuffs (?), 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 (¥), Council Regulation (EC) No 1698/2005 of 20 September 2005 on support for rural development by the European Agricultural Fund for Rural Development (EAFRD) (°), Council Regulation (EC) No 1083/2006 of 11 July 2006 laying down general provisions on the European Regional Develop- ment Fund, the European Social Fund and the Cohesion Fund and repealing Regulation (EC) No 1260/1999 (°) as regards areas eligible for aid under the Structural Funds, and Council Regulation (EC) No 1234/2007 of 22 October 2007 establishing a common organisation of agricultural markets and on specific provisions for certain agricultural products as regards certain products in this sector (Single CMO Regu- lation) (7). (4)  Regulation (EEC) No 2237/77 should therefore be adapted to take account of developments in the common agricultural policy, in the type of information required for analysing data and in information commu- nication techniques since that Regulation was adopted. For reasons of clarity and rationality, that Regulation should be replaced. (5)  Duly completed farm returns should be sent to the Commission by the liaison agency appointed by each Member State, in accordance with Article 6 of Regulation No 79/65[EEC. To that end, provision should be made for the liaison agency to send the information concerned direct to the Commission via the computerised system set up by the Commission and for that system to allow the requisite information to be exchanged electronically on the basis of the models made available to the liaison agency via that system. Provision should also be made for the Commission to inform Member States of the general conditions for implementing the computerised system via the Community Committee on the farm accountancy data network. (6)  The measures provided for in this Regulation are in accordance with the opinion of the Community Committee for the farm accountancy data network, () OJ L 198, 22.7.1991, p. 1. Regulation to be replaced by Council Regulation (EC) No 834/2007 (O] L 189, 20.7.2007, p. 1) from 1 January 2009. ] L 270, 21.10.2003, p. 1. ] L 277, 21.10.2005, p. 1. ] L 210, 31.7.2006, p. 25.