{
  "url": "https://openlegislation.uk/eu-regulation-2005-382/article-26",
  "json_url": "https://openlegislation.uk/eu-regulation-2005-382/article-26.json",
  "legislation": "eur/2005/382",
  "legislation_title": "Commission Regulation (EC) No 382/2005 of 7 March 2005 laying down detailed rules for the application of Council Regulation (EC) No 1786/2003 on the common organisation of the market in dried fodder",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2005-382",
  "path": "article/26",
  "kind": "article",
  "number": "26",
  "heading": "On-the-spot checks on processing undertakings",
  "text": "1. The competent authorities shall inspect, at least once each marketing year, the stock records referred to in Article 12 of all processing undertakings, and in particular the link between the stock records and the accounts including bank statements and the corresponding invoices.\n2. The competent authorities shall carry out random checks on the supporting documents relating to the stock records of processing undertakings.\nHowever, in the case of newly-approved undertakings, the inspection shall cover all applications submitted during the first year of operation.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Substituted by Commission Regulation (EC) No 1388/2007 of 27 November 2007 amending Regulation (EC) No 382/2005 laying down detailed rules for the application of Council Regulation (EC) No 1786/2003 on the common organisation of the market in dried fodder."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2005/382/article/26",
    "retrieved_at": "2026-11-01T14:54:47.265798+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}