2 OF THE DIRECTIVE , WHICH STATES THAT THAT IS ANY FARM WHERE THE FARMER PRACTISES FARMING AS HIS MAIN OCCUPATION , POSSESSES ADEQUATE OCCUPATIONAL SKILL AND COMPETENCE , UNDERTAKES TO KEEP ACCOUNTS , AND DRAWS UP A PLAN FOR THE DEVELOPMENT OF THE BUSINESS IN ACCORDANCE WITH THE CONDITIONS LAID DOWN BY THE DIRECTIVE . IN ADDITION , THE LEVEL OF EARNED INCOME MUST BE BELOW THE LEVEL RECEIVED FOR NON-AGRICULTURAL WORK IN THE REGION .
8 ARTICLE 3 ( 1 ) REQUIRES MEMBER STATES TO DEFINE WHAT IS MEANT BY ' A FARMER PRACTISING FARMING AS HIS MAIN OCCUPATION ' , BUT CALLS FOR THE OBSERVANCE OF CERTAIN MINIMUM REQUIREMENTS IN THE CASE OF A NATURAL PERSON . THOSE REQUIREMENTS MUST ENSURE , AT LEAST , THAT THE FARMER DERIVES NOT LESS THAN 50% OF HIS INCOME FROM FARMING AND DEVOTES TO IT MORE THAN HALF OF HIS WORKING TIME - MEMBER STATES BEING AT LIBERTY TO IMPOSE STRICTER CONDITIONS ON THOSE TWO POINTS . IT IS IN THE LIGHT OF THOSE CRITERIA IN PARTICULAR THAT MEMBER STATES ARE REQUIRED BY ARTICLE 3 ( 1 ) TO DEFINE THE AFORESAID TERM IN RELATION TO A PERSON OTHER THAN A NATURAL PERSON .
9 IN SETTING OUT THE COMMUNITY ' S DEFINITION OF ' A FARM SUITABLE FOR DEVELOPMENT ' , ARTICLES 2 AND 3 DELIMIT THE CLASS OF PERSON BENEFITING UNDER THE SYSTEM INTRODUCED BY THE DIRECTIVE , WITHOUT LEAVING MEMBER STATES ANY LATITUDE FOR WITHHOLDING THE BENEFITS FROM FARMS WHICH FULFIL THE CONDITIONS .
10 IT SHOULD THUS BE NOTED THAT THE DIRECTIVE NOT ONLY DOES NOT EXCLUDE LEGAL PERSONS BUT EXPRESSLY INCLUDES THEM WITHIN ITS SCOPE PROVIDED THAT THEY FULFIL THE CONDITIONS OF ARTICLE 2 AND MEET THE DEFINITION OF ' A FARMER PRACTISING FARMING AS HIS MAIN OCCUPATION ' LAID DOWN IN IMPLEMENTATION OF ARTICLE 3 ( 1 ). SINCE THOSE CONDITIONS ARE UNRELATED TO THE FORM IN WHICH A LEGAL PERSON IS CONSTITUTED , THE INFERENCE TO BE DRAWN IS THAT MEMBER STATES ARE NOT PERMITTED TO WITHHOLD FROM LEGAL PERSONS THE BENEFIT OF PROVISIONS OF THE DIRECTIVE SOLELY BECAUSE THEY HAVE ASSUMED A SPECIFIC LEGAL FORM . DIFFERENTIAL TREATMENT SUCH AS THAT WOULD , IN ANY EVENT , CONFLICT WITH THE PRINCIPLE OF NON-DISCRIMINATION ENSHRINED IN ARTICLE 40 ( 3 ) OF THE EEC TREATY WHICH MEMBER STATES MUST OBSERVE WHEN GIVING EFFECT TO THE COMMON AGRICULTURAL POLICY .
11 CONSEQUENTLY , THE ANSWER TO BE GIVEN IS THAT ARTICLE 3 ( 1 ) OF COUNCIL DIRECTIVE 72/159/EEC MUST BE INTERPRETED AS MEANING THAT MEMBER STATES , WHEN LAYING DOWN THE CRITERIA TO BE FULFILLED BY A PERSON OTHER THAN A NATURAL PERSON IN ORDER TO BE REGARDED AS A FARMER PRACTISING FARMING AS HIS MAIN OCCUPATION , ARE NOT PERMITTED TO EXCLUDE CERTAIN TYPES OF LEGAL PERSON FROM THE SCOPE OF THE DIRECTIVE SOLELY BY REASON OF THEIR LEGAL FORM .
Decision on costs
COSTS
12 THE COSTS INCURRED BY THE COMMISSION