Annex C Sixth Directive 77/388/EEC

I. For the purposes of calculating the value added for all agricultural, forestry and fisheries undertakings, the following shall be taken into account exclusive of value added tax:

1.the value of the total final production including farmers own consumption of the classes ‘agricultural products and game’ and ‘wood in the rough’ as set out in points IV and V below, plus the output of the processing activities referred to in point V of Annex A;

2.the value of the total inputs required to achieve the production referred to in (1);

3.the value of the gross fixed-asset formation in connection with the activities listed in Annexes A and B.

II. To determine the deductible taxable inputs and outputs of flat-rate farmers, the inputs and outputs of farmers taxed under the normal value added tax scheme shall be deducted from the national accounts, taking into account the same factors as those in paragraph I.

III. The value added for flat-rate farmers is equal to the difference between the value of total final production, exclusive of value added tax, as referred to in point I (1), and the total value of inputs as referred to in point I (2) together with gross fixed-asset formation as referred to in point I (3). All these factors relate to flat-rate farmers only.

IV. AGRICULTURAL PRODUCTS AND GAME

SOEC code number

Cereals (excluding rice)

Wheat and spelt — 10.01.11 10.01.19 — 1 1

Winter vheat and spelt — —

Spring wheat — —

Durum wheat — 10.01.51 10.01.59

Winter wheat — —

Spring wheat — —

Rye and meslin

Rye — 10.02.00

Winter rye — —

Spring rye — —

Meslin — 10.01.11 10.01.19 — 2 2

Barley — 10.03.10 10.03.90

Spring barley — —

Winter barley — —

Oats and summer meslin

Oats — 10.04.10 10.04.90

Summer meslin — —

Maize — 10.05.10 10.05.92

Other cereals (excluding rice)

Buckwheat — 10.07.10

Millet — 10.07.91

Grain sorghum — 10.07.95

Canary seed — 10.07.96

Cereals, not elsewhere specified (excluding rice) — 10.07.99

Rice (in the husk or paddy) — 10.06.11

Pulses

Dried peas and fodder peas — 07.05.11

Dried peas (other than for fodder) — —

Dried peas (excluding chick peas) — —

Chick peas — —

Fodder peas — —

Haricot beans, broad and field beans

Haricot beans — 07.05.15

Broad and field beans — 07.05.95

Other pulses

Lentils — 07.05.91

Vetches — 12.03.31 — 2

Lupins — 12.03.49 — 2

Dried pulses not elsewhere specified, pulse mixtures and cereal and pulse mixtures — 07.05.97

Roots (brassicas group for fodder)

Potatoes

Potatoes (excluding seed potatoes)

New potatoes — 07.01.13 07.01.15

Main crop potatoes — 07.01.17 07.01.19

Seed potatoes — 07.01.11

Sugar beet — 12.04.11

Mangolds and fodder beet; swedes, fodder carrots and fodder turnips; other roots and fodder brassicas

Mangolds and fodder beet — 12.10.10

Swedes, fodder carrots, fodder turnips

Swedes

Fodder carrots, fodder turnips

Fodder cabbages and kales — 12.10.99 — 2

Other roots and fodder brassicas

Jerusalem artichokes — 07.06.10

Sweet potatoes — 07.06.50

Roots and fodder brassicas not elsewhere specified — 07.06.30 12.10.99 — 3

Industrial crops

Oil seeds and oleaginous fruit (excluding olives)

Colza and rape seed — 12.01.91

Winter colza — —

Summer colza — —

Rape — —

Sunflower seed — 12.01.95

Soya beans — 12.01.40

Castor seed — 12.01.50

Linseed — 12.01.61 12.01.69

Sesame, hemp, mustard and poppy seed

Sesame seed — 12.01.97

Hemp seed — 12.01.94

Mustard seed — 12.01.92

Oil poppy and poppy seed — 12.01.93

Fibre plants

Flax — 54.01.10

Hemp — 57.01.10

Unmanufactured tobacco (including dried tobacco) — 24.01.10 24.01.90

Hops — 12.06.00

Other industrial crops

Chicory roots — 12.05.00

Medicinal plants, aromatics, spices and plants for perfume extraction

Saffron — 09.10.31

Caraway — 07.01.82

Medicinal plants, aromatics, spices and plants for perfume extraction not elsewhere specified — 09.09 (11-13-15-17-18) 09.10 (11-20-51-55-71) 12.07 (10-20-30-40-50-60-70-80-91-99)

Fresh vegetables

Cabbages for human consumption

Cauliflowers — 07.01.21 07.01.22

Other cabbages

Brussels sprouts — 07.01.26

White cabbages — 07.01.23

Red cabbages

Savoy cabbages — 07.01.27 — 1

Green cabbages

Cabbages not elsewhere specified

Leaf and stalk vegetables other than cabbages

Celery and celeriac — 07.01.51 07.01.53 07.01.97 — 2

Leeks — 07.01.68

Cabbage lettuces — 07.01.31 07.01.33

Endives — 07.01.36 — 1

Spinach — 07.01.29

Asparagus — 07.01.71

Witloof chicory — 07.01.34

Artichokes — 07.01.73

Other leaf and stalk vegetables

Corn salad — 07.01.36 — 2

Cardoons and edible thistle — 07.01.37

Fennel — 07.01.91

Rhubarb — 07.01.97 — 1

Cress

Parsley

Broccoli

Leaf and stalk vegetables not elsewhere specified

Vegetables grown for fruit

Tomatoes — 07.01.75 07.01.77

Cucumbers and gherkins — 07.01.83 07.01.85

Melons — 08.09.10

Aubergines, marrows and pumpkins, courgettes — 07.01.95

Sweet capsicum — 07.01.93

Other vegetables grown for fruit — 07.01.97 — 3

Root and tuber crops

Kohlrabi — 07.01.27 — 2

Turnips — 07.01.54

Carrots

Garlic — 07.01.67

Onions and shallots — 07.01 (62-63-66)

Beetroot (red beet) — 07.01.56 07.01.59

Salsify and scorzonera

Other root and tuber crops (chives, radishes, French turnips, horse radishes)

Pod vegetables

Green peas — 07.01.41 07.01.43

Beans — 07.01.45 07.01.47

Other pod vegetables — 07.01.49

Cultivated mushrooms — 07.01.87

Fresh fruit, including citrus fruit (excluding grapes andolives)

Dessert apples and pears

Dessert apples — 08.06 (13-15-17)

Dessert pears — 08.06 (36-38)

Cider apples and perry pears

Cider apples — 08.06.11

Perry pears — 08.06.32

Stone fruit

Peaches — 08.07.32

Apricots — 08.07.10

Cherries — 08.07 (51-55)

Plums (including greengages, mirabelles and quetsches) — 08.07 (71-75)

Other stone fruit — 08.07.90

Nuts

Walnuts — 08.05.31

Hazelnuts — 08.05.91

Almonds — 08.05.11 08.05.19

Chestnuts — 08.05.50

Other nuts (excluding tropical nuts)

Pistaches — 08.05.70

Nuts not elsewhere specified — 08.05.97 — 1

Other tree fruits

Figs — 08.03.10

Quinces — 08.06.50

Other tree fruits, not elsewhere specified (excluding tropical fruit) — 08.09.90 — 1

Strawberries — 08.08 (11-15)

Berries

Blackcurrants and red currants

Blackcurrants — 08.08.41

Red currants — 08.08.49 — 1

Raspberries

Gooseberries — 08.08.90 — 1

Other berries (e.g. cultivated blackberries) — 08.09.90 — 2

Citrus fruit

Oranges — 08.02 (21-22-24-27)

Mandarins and clementines — 08.02 (32-36)

Lemons — 08.02.50

Grapefruit — 08.02.70

Other citrus fruit — 08.02.90

Citrons — —

Limes — —

Bergamots — —

Citrus fruit not elsewhere specified — —

Grapes and olives

Grapes

Table grapes — 08.04 (21-23)

Other grapes (for wine-making, fruit juice production and processing into raisins) — 08.04 (25-27)

Olives

Table olives — 07.01.78

Other olives (for olive oil production) — 07.01.79 07.03.13

Other crop products

Fodder crops (1) — 12.10.99 — 1

Nursery products

Fruit trees and bushes — 06.02 (19-40-51-55)

Vine slips — 06.02 (10-30)

Ornamental trees and shrubs — 06.02 (71-75-79-98)

Forest seedlings and cuttings — 06.02.60

Vegetable materials used primarily for plaiting

Osier, rushes, rattans — 14.01 (11-19-51-59)

Reeds, bamboos — 14.01 (31-39)

Other vegetable materials used primarily for plaiting — 14.01.90

Flowers, ornamental plants and Christmas trees

Flower bulbs, corms and tubers — 06.01.10

Ornamental plants — 06.01 (31-39) 06.03 (11-15-90) 06.04 (20-40-0) 06.04.90

Cut flowers, branches and foliage

Christmas trees

Perennial plants — 06.02.92

Seeds

Agricultural seeds (1) — 06.02.95 12.03 (11-19-35-39-44-46-84-86-89)

12.03.31 — 1

12.03.49 — 1

Flower seeds — 12.03.81

Products gathered in the wild (3) — 07.01 (88 — 89)

08.05.97 — 2

08.08.31

08.08.35

08.08.49 — 2

08.08.90 — 2

23.06.10 — 1

By-products from cultivation of: (4) — 12.08 (10 — 31) 12.08.90 12.09.00 13.03.12 14.02 (10-21-23-25-29) 14.03.00 14.04.00 14.05 (11 — 19) 15.16.10 23.06.10 23.06.30 13.01.00

Cereals (excluding rice)

Rice

Pulses

Root crops

Industrial crops

Fresh vegetables

Fruit and citrus fruit — 2

Grapes and olives

Other crops

Crop products not elsewhere specified

Grape must and wine

Grape must — 22.04.00

Wine — 22.05 (21-25-31-35-41-44-45-47-51-57-59-61-69)

By-products of wine production (5) — 23.05.00

Olive oil

Pure olive oil (6) — 15.07.06

Olive oil, unrefined (6) — 15.07 (07 — 08)

By-products of olive oil extraction (7) — 23.04.05

Cattle

Domestic cattle — 01.02 (11-13-14-15-17)

Calves — —

Other cattle, less than one year old — —

Heifers — —

Cows — —

Male breeding animals

One to two years old — —

More than two years old — —

Cattle for slaughtering and fattening

One to two years old — —

More than two years old — —

Pigs

Domestic pigs — 01.03 (11 — 15 — 17)

Piglets — —

Young pigs — —

Pigs for fattening — —

Sows and gilts for breeding — —

Breeding boars — —

Equines

Horses — 01.01 (11 — 15 — 19)

Donkeys — 01.01.31

Mules and hinnies — 01.01.50

Sheep and goats

Domestic sheep — 01.04 (11 — 13)

Domestic goats — 01.04.15

Poultry, rabbits, pigeons and other animals

Hens, cocks, cockerels, pullets, chicks — 01.05 (10 — 91)

Ducks — 01.05.93

Geese — 01.05.95

Turkeys — 01.05.97

Guinea fowl — 01.05.98

Domestic rabbits — 01.06.10

Domestic pigeons — 01.06.30

Other animals

Bees — —

Silkworms — —

Animals reared for fur — —

Snails (excluding sea-snails) — 03.03.66

Animals not elsewhere specified — 01.06.99 02.04.99 — 1

Game and game meat

Game (8) — 01.01.39 01.02.90 01.03.90 01.04.90 01.06.91

Game meat — 02.04.30

Milk, untreated

Cows' milk — —

Ewes' milk — —

Goats' milk — —

Buffalo milk — —

Eggs

Hens' eggs

Hatching eggs — 04.05.12 — 1

Other — 04.05.14

Other eggs

Hatching eggs — 04.05.12 — 2

Other — 04.05.16 04.05.18

Other livestock products

Raw wool (including animal hair (9) — 53.01 (10 — 20) 53.02 (93 — 95)

Honey — 04.06.00

Silkworm cocoons — 50.01.00

By-products of livestock production (10) — 15.15.10 43.01. (10 — 20 — 30 — 90) 53.02.97

Livestock products not elsewhere specified

Agricultural services (11)

Agricultural products almost exclusively imported

Tropical oil seeds and oleaginous fruit

Groundnuts — 12.01.11 12.01.15

Copra — 12.01.20

Palm nuts and kernels — 12.01.30

Cotton seed — 12.01.96

Oil seeds and oleaginous fruit not elsewhere specified — 12.01.99

Tropical fibre plants

Cotton — 55.01.00

Other fibre plants

Manila hemp — 57.02.00

Jute — 57.03.10

Sisal — 57.04.10

Coir — 57.04.30

Ramie — 54.02.00

Fibre plants, not elsewhere specified — 57.04.50

Other tropical plants for industrial use

Coffee — 09.01.11

Cocoa — 18.01.00

Sugar cane — 12.04.30

Tropical fruit

Tropical nuts

Coconuts — 08.01.75

Cashew nuts — 08.01.77

Brazil nuts — 08.01.80

Pecans — 08.05.80

Other tropical fruit

Dates — 08.01.10

Bananas — 08.01 (31 — 35)

Pineapples — 08.01.50

Papaws — 08.08.50

Tropical fruit, not elsewhere specified — 08.01 (60 — 99)

Ivory, unpolished — 05.10.00

(1) E.g. hay, clover (excluding brassicas). (2) Excluding cereal seeds, rice seeds and seed potatoes. (3) E.g. wild mushrooms, cranberries, bilberries, blackberries, wild raspberries, etc. (4) E.g. straw, beet and cabbage tops, pea and bean husks. (5) E.g. wine lees, argol, etc. (6) The distinction between these two products is based on the method of processing rather than on different production stages. (7) E.g. olive oil cakes and other residual products of olive oil extraction. (8) Live game includes only specially reared game and other game kept in captivity. (9) If it is a principal product. (10) E.g. skins and animal hair and pelts of slaughtered game, wax, manure, liquid manure. (11) I.e. services which are normally provided by agricultural holdings themselves, e.g. ploughing, mowing and reaping threshing, tobacco drying, sheep-shearing, care of animals.

V. WOOD IN THE ROUGH

Coniferous timber for industrial uses

Coniferous long timber

—1. logs

(1)fir, spruce, douglas

(2)pine, larch

—2. mine timber

(1)fir, spruce, douglas

(2)pine, larch

—3. other long timber

(1)fir, spruce, douglas

(2)pine, larch

Coniferous plywood

—1 fir, spruce, douglas

—2 pine, larch

Coniferous firewood

Fir, spruce, douglas

Pine, larch

Leaf-wood for industrial uses

Long timber (leaf-wood)

—1. logs

(1)oak

(2)beech

(3)poplar

(4)other

—2. mine timber

(1)oak

(2)other

—3. other long timber

(1)oak

(2)beech

(3)poplar

(4)other

Plywood (leaf)

—1. oak

—2. beech

—3. poplar

—4. other

Firewood (leaf)

oak

beech

poplar

other

Forestry services ²³

Other products (e.g. bark, cork, resin)