27. 5. 88 Official Journal of the European Communities No L 131/37 COMMISSION REGULATION (EEC) No 1432/88 of 26 May 1988 laying down detailed rules for applying the co-responsibility levy in the cereals sector THE COMMISSION OF THE EUROPEAN COMMUNITIES, Havmg regard to the Treaty establlshmg the European Economic Community, Having regard to Council Regulation (EEC) No 2727/75 of 29 October 1975 on the common organization of the market in cereals ('), as last amended by Regulation (EEC) No 1097/88 (3, and in particular Articles 4 (5) and 4b (5) thereof, Whereas Article 4 of "Regulation (EEC) No 2727/75 provides for the introduction of a co-responsibility system applicable to cereals produced in the Community and placed on the market; whereas Article 4b thereof provides for the introductlon of an additional co-responsibility levy where cereal production exceeds the maximum guaranteed quantity ; whereas the detailed rules for the application of that system should be adopted ; Whereas the abovementioned detailed rules must entail firstly the definition of the concept of placing on the market ; whereas, while that definition is basically to take over that in force for the 1987/88 marketing year, it must include deliveries in the framework of a forward transaction in order to ensure equal treatment for all dealings in cereals ; whereas those detailed rules must also include provisions to ensure the operation of the exceptions laid down for seed grain; Whereas the time limits for the payment of the abovementioned ‘levies should be defined taking account of the constraints connected with the management of the cereals market at the beginning of the 1988/89 marketing year and of the special situation of undertakings dealing with small quantities of cereals; whereas provisions relating to verification of the application of the co-responsibility arrangements and those relating to the reimbursement of the additional levy, where the amount by which the maximum guaranteed quantlty is exceeded is less than the 3 % provided for in Article 4b of Regulation (EEC) No 2727/75, should also be laid down ; Whereas the arrangements provided for in Article 4 of Regulation (EEC) No 2727/75 replace the previous arrangements for the collection of the co-responsibility levy laid down for most Member States at the stage of first processing, export and intervention ; whereas provision should consequently be made for the transitional measures necessary in particular for stocks of cereals held o L 281, 1. 11. 1975, p. 1. o L 110, 29. 4. 1988, p. 7. ol e ZZ by operators other than producers in the Member States concerned ; whereas in addition Commission Regulation (EEC) No 2040/86 of 30 June 1986 laying down detailed rules for the application of the co-responsibility levy in the cereals sector (%), as last-amended by Regulation (EEC) No 2546/87 (%), should be repealed ; Whereas, moreover, Article 4 (7) of Regulation (EEC) No 2727/75 lays down special provisions for Italy, Greece, Spain and Portugal as regards the application of the new arrangements ; whereas those provisions call for the introduction of special transitional measures ; Whereas the Management Committee for Cereals has not delivered an opinion within the time limit set by its Chairman, HAS ADOPTED THIS REGULATION : Article 1 1. Producers shall be subject to the co-responsibility levy provided for in Article 4 and to the additional co-responsibility levy provided for in Article 4b (2) of Regulation (EEC) No 2727/75 in respect of the quantities of the cereals specified in Article 1 (a) and (b) of that Regulation placed on the market, with the exception of the quantities of seed grain which are to be certified in accordance with Council Directive 667402/EEC (%) and sold as seed without prejudice to the second subparagraph of Article 9 (1). 2. For the purposes ofethis Regulation ‘placing on the market’ means sales (including barter operations) by producers to collection, trading and processing undertakings, to other producers and to the intervention agency. The following shall be treated as placing on the market : — the processing of cereals delivered or made available to an undertaking by a producer (work under contract) with a view either to subsequent use on his holding or to sale. ‘Processing’, for the purposes of this subparagraph, means any treatment of grain such that the product obtained may no longer be classified under the headings of the combined nomenclature referred to in Article 1 (a) and (b) of Regulation (EEC) % OJ No L 173, 1. 7. 1986, p. 65. OJ No L 242, 26. 8. 1987, p. 18. o) 4 () OJ No 125, 11. 7. 1966, p. 2309/66. « -