4.7.2007 Official Journal of the European Union L 174)3 COMMISSION REGULATION (EC) No 781/2007 of 3 July 2007 adapting Regulation (EEC) No 2237/77 on the form of the farm return to be used for the purpose of determining incomes of agricultural holdings, by reason of the accession of Bulgaria and Romania THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty of Accession of Bulgaria and Romania, Having regard to the Act of Accession of Bulgaria and Romania, and in particular Article 56 thereof, Whereas: (1)  Commission Regulation (EEC) No 2237/77 (1) lays down the contents of the farm return to be used. (2)  The farm return has to be adapted regarding the infor- mation about the VAT system due to the accession of Bulgaria and Romania, HAS ADOPTED THIS REGULATION: Article 1 In Annex II to Regulation (EEC) No 2237[77, point 107 is replaced by the text in the Annex to this Regulation. Article 2 This Regulation shall enter into force on the seventh day following its publication in the Official Journal of the European Union. It shall apply with effect from the 2007 accounting year beginning during the period between 1 January and 1 July 2007. This Regulation shall be binding in its entirety and directly applicable in all Member States. Done at Brussels, 3 July 2007. (') OJ L 263, 17.10.1977, p. 1. Regulation last amended by Regulation (EC) No 1861/2006 (OJ L 358, 16.12.2006, p. 33). For the Commission Mariann FISCHER BOEL Member of the Commission