S.I. No. 301/1980:

EUROPEAN COMMUNITIES (COMMON AGRICULTURAL POLICY) (SCRUTINY OF TRANSACTIONS) REGULATIONS, 1980

EUROPEAN COMMUNITIES (COMMON AGRICULTURAL POLICY) (SCRUTINY OF TRANSACTIONS) REGULATIONS, 1980

I, RAY MACSHARRY, Minister for Agriculture, in exercise of the powers conferred on me by section 3 of the European Communities Act, 1972 (No. 27 of 1972), and for the purpose of giving effect to Council Directive No. 77/435/EEC of 27 June 1977⁽¹⁾ hereby make the following Regulations:

⁽¹⁾OJ No L172, 12 July 1977, Page 17.

1. These Regulations may be cited as the European Communities (Common Agricultural Policy) (Scrutiny of Transactions) Regulations, 1980.

2. (1) In these Regulations--

"agricultural products" means the products listed in Annex 11 to the EEC Treaty or provided for under the specific arrangements applicable, pursuant to Article 235 of the Treaty, in relation to certain goods obtained by processing agricultural products;

"authorised officer" means an officer of Customs and Excise or a person appointed under Regulation 8 of these Regulations to be an authorised officer for the purposes of these Regulations;

"the Minister" means the Minister for Agriculture;

"primary producers" means producers of primary agricultural products in their natural or unprocessed state;

"record" means all the books, registers, vouchers and supporting documents, accounts, correspondence and additional information relating to transactions to which these Regulations apply, including information stored in any manner whatsoever;

"transaction to which these Regulations apply" means any transaction connected with the processing (including denaturing), purchase, sale, disposal, withdrawal, transport, importation, exportation, handling, packing or storage of agricultural products and forming part of the system of financing, by means of the Guarantee Section of the European Agricultural Guidance and Guarantee Fund, provided for by Regulation (EEC) No. 729/70⁽²⁾.

⁽²⁾OJ No L94, 28 April 1970, Page 13.

(2) A reference in these Regulations to a Regulation of the European Economic Community shall be construed as a reference to that Regulation as amended.

3. (1) Every person who, on his own behalf or on behalf of any other person, carries out in whole or in part in the State any transaction to which these Regulations apply shall keep in the State all the records of each such transaction for the purpose of enabling an authorised officer to carry out a systematic scrutiny of the particulars of the transaction in order to ensure that the transaction has been carried out and executed correctly.

(2) Without prejudice to the obligation imposed by paragraph (1) of this Regulation, the Minister may specify the extent of and the form in which such records are to be kept and, where he does so, records shall be kept in accordance with such a specification.

(3) This Regulation shall not apply to primary producers who are not in direct receipt of payments or who are not liable for charges within the system of financing by the Guarantee Section of the European Agricultural Guidance and Guarantee Fund, provided for by Regulation (EEC) 729/70⁽²⁾.

⁽²⁾OJ No L94, 28 April 1970, Page 13.

4. (1) A record kept pursuant to these Regulations shall be retained by the person required to keep it for a period of at least three years after the year in which it was made.

(2) Any person who fails to keep a record required by Regulation 3 of these Regulations or who contravenes paragraph (1) of this Regulation shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding £500.

5. (1) For the purpose of carrying out the scrutiny referred to in Regulation 3 (1) of these Regulations or of making any enquiry relating to such a scrutiny, an authorised officer may

( a ) require any person referred to in Regulation 3 (1) to indicate to him the address of the premises or place in the State at which any record is kept in pursuance of these Regulations,

( b ) at all reasonable times enter any premises or place where he has reasonable grounds for believing that any record relating to a transaction to which these Regulations apply is kept or where such a transaction is carried out and excuted or anything is done in connection with such a transaction,

( c ) require any person referred to in subparagraph (a) of this paragraph or any person who is, or appears to him to be for the time being, in charge of the premises or place to produce any record referred to in that subparagraph and to give to him such information or assistance as he may reasonably require,

( d ) examine and take copies of or extracts from any such record,

( e ) verify the accuracy of any entry in any such record by comparison, where appropriate, with the stock in hands.

(2) A person who fails to comply with a requirement under paragraph (1) (a) or (1) (c) of this Regulation, or who obstructs or interferes with an authorised officer when he is exercising a power conferred by these Regulations, shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding £500.

6. (1) Where an authorised officer has reasonable grounds for suspecting fraud or negligence in connection with any entry in or omission from any record kept in pursuance of these Regulations he shall be entitled to remove such a record and to retain it for such period as may be reasonable.

(2) Where a person fraudulently or negligently, for the purpose of or in connection with any transaction to which these Regulations apply, produces, makes, furnishes, gives, sends or otherwise makes use of, any incorrect or false record, statement or information, he shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding £500 or, at the discretion of the court, to imprisonment for a term not exceeding six months, or to both the fine and the imprisonment.

7. Where an offence under these Regulations is committed by a body corporate and is proved to have been so committed with the consent or approval of, or to have been facilitated by any neglect on the part of, any person, being a director, member of the committee of management or other controlling authority thereof, or manager, secretary, or other officer thereof, that person shall also be deemed to have committed the offence and shall be liable to be proceeded against and punished accordingly.

8. (1) The Minister may appoint such and so many of his officers or officers of another Minister of the Government, or such other persons as he think fit, to be authorised officers for the purposes of these Regulations.

(2) When exercising any powers conferred by these Regulations, an authorised officer (other than an officer of Customs and Excise) shall, if so requested by any person affected, produce to that person a certificate of his authorisation and, in the case of an officer of Customs and Excise shall on request produce the commission or deputation of the Revenue Commissioners appointing him to be such officer.

9. An offence under these Regulations may be prosecuted by the Minister.

10. Nothing in section 17 of the Industrial and Provident Societies Act, 1893, shall prevent an authorised officer from exercising any powers conferred on him by these Regulations.

GIVEN under my Official Seal, this 29th day of September, 1980.

RAY MACSHARRY

Minister for Agriculture

EXPLANATORY NOTE

These Regulations give effect in Ireland to Council Directive of 27 June 1977 on the scrutiny by Member States of transactions forming part of the system of financing by the Guarantee Section of the European Agricultural Guidance and Guarantee Fund.