16.12.2006 Official Journal of the European Union L 358/33 COMMISSION REGULATION (EC) No 1861/2006 of 15 December 2006 amending Regulation (ECC) No 2237/77 on the form of the farm return to be used for the purpose of determining incomes of agricultural 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  FEuropean  Economic Community (!), and in particular Article 7(3) thereof, Whereas: (1)  Commission Regulation (ECC) No 2237/77 of 23 September 1977 amending Regulation No 118/66/EEC on the form of farm return to be used for the purpose of determining incomes of agricultural holdings () lays down the type of accountancy data to be given in the farm return. (2) It is appropriate to adapt the contents of the farm return to the new provisions on the Structural Funds and on rural development, and to clarify, simplify or make more coherent some elements of the farm return. (3)  The measures provided for in this Regulation are in accordance with the opinion of the Community Committee for the Farm Accountancy Data Network, HAS ADOPTED THIS REGULATION: Article 1 Annexes I and II to Regulation (ECC) No 2237/77 are amended in accordance with the Annex to this Regulation. Article 2 This Regulation shall enter into force on the seventh day following that of 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, 15 December 2006. () O 109, 23.6.1965, p. 1859. Regulation as last amended by Commission Regulation (EC) No 660/2004. (O] L 104, 8.4.2004, p. 97). (®» OJ L 263, 17.10.1977, p. 1. Regulation as last amended by Regu- lation (EC) No 2253/2004 (O] L 385, 29.12.2004, p. 7). For the Commission Mariann FISCHER BOEL Member of the Commission