15.5.2012 Official Journal of the European Union L 127/1 II (Non-legislative acts) REGULATIONS COMMISSION IMPLEMENTING REGULATION (EU) No 385/2012 of 30 April 2012 on the farm return to be used for determining the incomes of agricultural holdings and analysing the business operation of such holdings THE EUROPEAN COMMISSION, with the definitions laid down in the relevant Regu- lations, and in particular Council Regulation (EC) No 834/2007 of 28 June 2007 on organic production and labelling of organic products and repealing Regu- Having regard to the Treaty on the Functioning of the European lation (EEC) No 2092/91 (), Council Regulation (EC) Union, No 73/2009 of 19 January 2009 establishing common rules for direct support schemes under the common agricultural policy and establishing certain support Having regard to Council Regulation (EC) No 1217/2009 of schemes for farmers, amending Regulations (EC) 30 November 2009 setting up a network for the collection No 1290/2005, (EC) No 247/2006, (EC) No 378/2007 of accountancy data on the incomes and business operation and repealing Regulation (EC) No 1782/2003 (4), of agricultural holdings in the European Community (!), and Council Regulation (EC) No 1698/2005 of 20 September in particular Articles 7(2), 8(3), 12 and 13(2) thereof, 2005 on support for rural development by the European Agricultural Fund for Rural Development (EAFRD) (%), Council Regulation (EC) No 1083/2006 of 11 July Whereas: 2006 laying down general provisions on the European ’ Regional Development Fund, the European Social Fund and the Cohesion Fund and repealing Regulation (EC) No 1260/1999 (%) as regards areas eligible for aid under (1) The type, definition and presentation of the accountancy the Structural Funds, and Council Regulation (EC) data referred to in Article 8 of Regulation (EC) No 1234/2007 of 22 October 2007 establishing a No 1217/2009 and collected by means of the farm common organisation of agricultural markets and on return drawn up for the purpose of reliably determining specific provisions for certain agricultural products the incomes of agricultural holdings must be identical, (Single CMO Regulation) (7). 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 (4)  The data collected by means of the farm return should requirements of an analysis of the business operation further take account of changing economic environment of the agricultural holdings selected under Article 12 of and policy challenges and in particular those as outlined Regulation (EC) No 1217/2009. in the strategy ‘Europe 2020’ (¥) and in the Communi- cation ‘The CAP towards 2020’ (%). (2)  Commission Regulation (EC) No 868/2008  of 3 September 2008 on the farm return to be used for (5)  As a consequence, the increasing importance of environ- determining the incomes of agricultural holdings and mental aspects in the CAP calls for a stronger emphasis analysing the business operation of such holdings (°) on environment-related elements in the farm return. lays down rules on the collection of accountancy data. Selected variables which facilitate measuring the environ- mental impacts of farm activity should therefore be intro- duced. (3)  The data collected by means of the farm return should take account of the experience acquired since the (}) OJ L 189, 20.7.2007, p. 1. network was set up and of developments in the 8 8} i ;(7)7 3%112(?(2)(9)0 E 16-1 . . , 21.10. ,p- 1. common agricultural policy (CAP) and should comply () O] L 210 31.7.2006, p. 25. - () O] L 299, 16.11.2007, p. 1. () OJ L 328, 15.12.2009, p. 27. () COM(2010) 2020. () O] L 237, 4.9.2008, p. 18. () COM(2010) 672.