EFAC Intranet

The European Federation of Agricultural Consultants

The European Federation of Agricultural Consultancy (EFAC) is an independent network of professional agricultural consultancy organisations. Founded in 1997 its aim is to bring together independent agricultural consultancy bodies operating in European countries. EFAC seeks to promote professional agricultural consulting.

Agricultural consultants assist all kinds of enterprises in the rural sphere providing a comprehensive service including tax, financial, legal, economic, valuation, technical and education advice.

Objectives of EFAC include:

  • To ensure the highest professional standards in agricultural consultancy.
  • To promote cooperation between European agricultural consultancy bodies and to coordinate their activities at the European level.
  • To establish contact with agricultural consultancy organisations both within Europe and worldwide.
  • To encourage the exchange of data, knowledge and experience between EFAC members, clients and employee.
  • To liaise and exchange information with the institutions of the European Union (EU) and other related bodies at the European level.

Fields of operation

In 1998 EFAC set up a committee of agricultural tax consultants to examine the agricultural tax rules within the national tax systems in the EFAC member countries. The result of the survey initially based on income taxation has been published in 2000 under the title: “Taxation of Agriculture in Europe” – A guide to agriculture income tax.

A public presentation in October 2000 in Brussels lead to a broad discussion with representatives of the Commission and participants from agricultural organisations. The survey was acknowledged as a valuable contribution to understanding the structures of income taxation rules affecting agricultural businesses in Europe.

Encouraged by the reception and convinced of the value of its survey on income taxation EFAC decided to proceed the work frame of the EFAC tax committee in two ways:

  1. Due to ongoing changes to national rules on income taxation an update of the survey is identified a major task of the current work programme.
  2. Due to the fact that besides income taxation other fields of taxation have also a signifi-cant impact on agricultural businesses the survey has been extended.

In this respect the taxation of production rights and environmental taxes have been examined in following surveys. A discussion on these items with representatives of the Commission in 2002 showed the need for a better understanding of the tax effects on agriculture. The successful reception encouraged EFAC to extend research reports on VAT, the taxation of generation shifts and of the new system of premium rights.

With a conference on these items hosted by the European Economic and Social Committee in September 2006 in Brussels EFAC continues its contribution to improve knowledge on the practical aspects and function of the national tax rules in Europe and its impact on agriculture in a national and European context.

Following its objectives EFAC also produces further research into a number of issues of international importance in the field of agricultural consultancy. This will be achieved through the application of its professional expertise covering subjects such as accounting standards, valuation, production and market regulation questions, the effects of large scale farming and other topics alike.

In this respect EFAC is leading a discussion among farmers, consultants, political and administrative agricultural experts on the future of agriculture in Europe.

EFAC

c/o LRF Konsult
Rue de Trèves 61
1060 Brussels
Belgium

Contact

Urban Rydin
Tel.: +46-40-105245
Fax: +46-40-232130
E-Mail: urban.rydin@konsult.lrf.se

Hans-Josef Hartmann
Tel.: (+49) (0)30-2008967-10
Fax: (+49) (0)30-2008967-29
E-Mail: hartmann@hlbs.de