29.12.2004 Official Journal of the European Union L 385/7 COMMISSION REGULATION (EC) No 2253/2004 of 23 December 2004 amending Regulation (EEC) No 223777 on the form of 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 (1), and in particular Article 7(3) thereof, Whereas: (1)  Commission Regulation (EEC) No 2237/77 (3) lays down the contents of the farm return to be used. (2)  The data collected for the purposes of the farm return need to take into account the evolution of the common agricultural ~ policy.  Council ~ Regulation  (EC) No 1782/2003 of 29 September 2003 establishing common rules for direct support schemes under the common agricultural policy and establishing certain support schemes for farmers and amending Regulations (EEC) No 2019/93, (EC) No 1452/2001, (EC) No 1453/2001, (EC) No 1454/2001, (EC) No 1868/94, (EQ) No 1251/1999, (EC) No 1254/1999, (EC) No 1673/2000, (EEC) No 235871 and (EQ) No 2529/2001 (}), changes profoundly the way in which subsidies are paid to the farmers in the Community. These changes have to be taken into account in the farm return, in order to be able to monitor correctly the development of agricultural incomes and provide sufficient basis for business analyses of the holdings. (3)  The farm return has to be adapted due to the accession of the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia. (4 Regulation (EEC) No 2237[77 should therefore be amended accordingly. (5)  Taking into account that some of the changes will apply from the year 2004 onwards, it is appropriate to make the amendments of the farm return applicable with effect from the 2004 accounting year. (6)  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 [ and I to Regulation (EEC) No 2237[77 are amended in accordance with, respectively, Annexes I and II to this Regu- lation. 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 2004 accounting year, beginning during the period between 1 January and 1 July 2004. This Regulation shall be binding in its entirety and directly applicable in all Member States. Done at Brussels, 23 December 2004. () O] 109, 23.6.1965, p. 1859/65. Regulation as last amended by Commission Regulation (EC) No 660/2004 (O] L 104, 8.4.2004, . 97). O] }())] L 263, 17.10.1977, p. 1. Regulation as last amended by Regulation (EC) No 1837/2001 (O] L 255, 24.9.2001 p. 1). () O L 270, 21.10.2003, p. 1. Regulation as last amended by Regulation (EC) No 864/2004 (OJ L 161, 30.4.2004, p. 48). For the Commission Mariann FISCHER BOEL Member of the Commission