9.8.77 Official Journal of the European Communities No L 203/1 I (Acts whose publication is obligatory) COMMISSION REGULATION (EEC) No 1822/77 of 5 August 1977 laying down detailed rules for the collection of the co-responsibility levy introduced in respect of milk and milk products THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Economic Community, Having regard to Council Regulation (EEC) No 1079/77 of 17 May 1977 on a co-responsibility levy and on measures for expanding the markets in milk and milk products (1), and in particular Article 6 thereof, Whereas the application, with effect from 16 September 1977, of the co-responsibility levy introduced by Regulation (EEC) No 1079/77 makes it necessary to adopt detailed rules of application for the collection of the levy; whereas these rules must provide for arrangements that are as efficient and as rational as possible; whereas, to that end, in order to simplify administration and supervision, -account should be taken of the special situations which would give rise to excessive expenditure of time and money, out of proportion to the sum raised by the co-responsibility levy; Whereas it is necessary to calculate, in accordance with the second subparagraph of Article 2 (3) of the abovementioned Regulation, the amount of the levy applicable until the end of the 1977/78 milk year; whereas in cases where the producer is paid for the milk on the basis of deliveries expressed in litres, provision should be made for the application of a coefficient to the amount of the levy as fixed in kilograms; whereas, with regard to milk used by the producer to make butter or cream, the amount of the levy must be based, for ease of administration and supervision, on the quantities of skimmed milk or buttermilk for which the aid provided for in Article 2 (') O] No L 131, 26. 5. 1977, p. 6. (1) (b) of Regulation (EEC) No 986/68 is, on application, actually granted to the producer; whereas in that event, the payment provided for in Article 3(2) of Regulation (EEC) No 1079/77 must be made, as far as possible, by deducting the levy payable by the producer from the abovementioned aid; Whereas, as regards exemption from the levy under Article 1 (2) of Regulation (EEC) No 1079/77, it should be made clear that only those producers whose farms are situated in one of the regions in question are exempt; whereas, furthermore, owing to their marginal nature, no account should be taken of quantities of milk other than cows’ milk which have been. produced outside the mountain regions; whereas the same is true as regards producers who market directly, as drinking milk, very small annual quantities bought from other producers; Whereas a simplified procedure for collecting the levy should be laid down for dairies which receive a limited volume of milk or which draw up the account for payment of the producer only once a year; Whereas, in order to permit effective supervision, it should be laid down that the purchasers responsible for collecting the levy in respect of milk delivered by producers must keep stock records designed to suit the particular requirements of such supervision; whereas, in order to ensure, in particular, that purchasers fulfil their obligations under Article 3 (1) of Regulation (EEC) No 1079/77, it is essential that the Member States adopt supervision arrangements calculated to ensure collection of the levy and provisions to ensure that all those concerned are informed of the penalties applicable to defaulters; Whereas the measures provided for in this Regulation are in accordance with the opinion of the Management Committee for Milk and Milk Products,