{
  "url": "https://openlegislation.uk/eu-regulation-2006-851/introduction",
  "json_url": "https://openlegislation.uk/eu-regulation-2006-851/introduction.json",
  "legislation": "eur/2006/851",
  "legislation_title": "Commission Regulation (EC) No 851/2006 of 9 June 2006 specifying the items to be included under the various headings in the forms of accounts shown in Annex I to Council Regulation (EEC) No 1108/70 (Codified version) (Text with EEA relevance)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2006-851",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Commission Regulation (EC) No 851/2006\nof 9 June 2006\nspecifying the items to be included under the various headings in the forms of accounts shown in Annex I to Council Regulation (EEC) No 1108/70\n(Codified version)\n(Text with EEA relevance)\nTHE COMMISSION OF THE EUROPEAN COMMUNITIES,\nHaving regard to the Treaty establishing the European Community,\nHaving regard to Council Regulation (EEC) No 1108/70 of 4 June 1970 introducing an accounting system for expenditure on infrastructure in respect of transport by rail, road and inland waterway, and in particular Article 9(1) thereof,\nWhereas:\n(1)\nRegulation (EEC) No 2598/70 of the Commission of 18 December 1970 specifying the items to be included under the various headings in the forms of accounts shown in Annex I to Council Regulation (EEC) No 1108/70 of 4 June 1970, has been substantially amended several times. In the interest of clarity and rationality the said Regulation should be codified.\n(2)\nThe Commission is responsible for coordinating all work arising out of Regulation (EEC) No 1108/70. The Commission is in particular responsible for determining what items are to be included under the various headings in the forms of accounts shown in Annex I to that Regulation. The appropriate provisions should be adopted to ensure that the forms of accounts are uniformly applied as between the various Member States and different modes of transport.\n(3)\nThe steps to be taken should include both that of defining the scope of the term ‘infrastructure’, by specifying for each mode of transport the installations, buildings and equipment covered by that term, and that of specifying the kind of expenditure to be entered under the various headings in the forms of accounts,\nHAS ADOPTED THIS REGULATION:",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "OJ L 130, 15.6.1970, p. 4. Regulation as last amended by the 2003 Act of Accession."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "OJ L 278, 23.12.1970, p. 1. Regulation as last amended by Regulation (EC) No 906/2004 (OJ L 163, 30.4.2004, p. 49)."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "See Annex III."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2006/851/introduction",
    "retrieved_at": "2026-11-01T14:53:42.234819+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."
}