Division 6 REPORTING PERIOD AND SUBMISSION OF ANNUAL REPORTS

Pursuant to Article 42(1)(a) of Regulation (EC) No 882/2004 the latest date for implementing the national control plan for the first time is 1 January 2007. Pursuant to Article 44(3) of that Regulation Member States are to finalise their reports and transmit them to the Commission, within six month of the end of the year to which the reports relate. Therefore the first annual reports are to be transmitted to the Commission by 30 June 2008, at the latest, and for subsequent years those reports are to be submitted by 30 June at the latest.