Commission Regulation ( EEC ) No 26/92 of 6 January 1992 derogating for the 1991/92 wine year from Regulation ( EEC ) No 2721/88 in regard to the date of submission for approval of contracts for preventive distillation and amending Regulation ( EEC ) No 2287/91 introducing preventive distillation as provided for in Article 38 of Council Regulation ( EEC ) No 822/87 for the 1991/92 wine year