BY COMMUNITY LAW AND IN PARTICULAR BY THE REGULATION ITSELF .
14ACCORDINGLY , IT SHOULD BE CONSIDERED WHETHER THE FEDERAL REPUBLIC OF GERMANY EXCEEDED THOSE LIMITS BY EXCLUDING INDUSTRIAL LIVESTOCK BREEDERS AND KEEPERS WITHIN THE MEANING OF GERMAN TAX LAW FROM RECEIVING THE AID REFERRED TO IN THE REGULATION .
15IN PROVIDING IN PARAGRAPH 1 THAT THE OBJECTIVES OF THE COMMON AGRICULTURAL POLICY SHALL BE INTER ALIA TO ENSURE A FAIR STANDARD OF LIVING FOR THE AGRICULTURAL COMMUNITY , IN PARTICULAR BY INCREASING THE INDIVIDUAL EARNINGS OF PERSONS ENGAGED IN AGRICULTURE , ARTICLE 39 DOES NOT EXCLUDE THE POSSIBILITY OF DIFFERENCES OF TREATMENT BETWEEN THE VARIOUS SECTORS OF AGRICULTURAL ACTIVITY , ALWAYS PROVIDED THAT SUCH DIFFERENCES OF TREATMENT ARE NOT ARBITRARY AND ARE BASED ON OBJECTIVE CRITERIA .
THE NEED FOR DIFFERENT TREATMENT OF VARIOUS CLASSES OF THE AGRICULTURAL COMMUNITY , IN APPROPRIATE CASES , IS ACKNOWLEDGED IN ARTICLE 39 ( 2 ), WHICH PROVIDES THAT ' ' IN WORKING OUT THE COMMON AGRICULTURAL POLICY . . . ACCOUNT SHALL BE TAKEN OF : ( A ) THE PARTICULAR NATURE OF AGRICULTURAL ACTIVITY , WHICH RESULTS FROM THE SOCIAL STRUCTURE OF AGRICULTURE AND FROM STRUCTURAL AND NATURAL DISPARITIES BETWEEN THE VARIOUS AGRICULTURAL REGIONS ' ' .
ALTHOUGH ARTICLE 40 ( 3 ) OF THE TREATY PROHIBITS ANY DISCRIMINATION BETWEEN PRODUCERS WITHIN THE COMMUNITY , AND EVEN WITHIN A SINGLE COUNTRY OF THE COMMUNITY , DIFFERENT TREATMENT COULD BE REGARDED AS CONSTITUTING PROHIBITED DISCRIMINATION ONLY IF IT APPEARS TO BE ARBITRARY .
16ACCORDINGLY , IT MUST BE CONSIDERED WHETHER THE DIFFERENTIATION , FOR THE PURPOSES OF GERMAN TAX LAW , MADE BY THE AUFWERTUNGSAUSGLEICHGESETZ BETWEEN AGRICULTURAL BREEDERS AND KEEPERS ON THE ONE HAND AND INDUSTRIAL BREEDERS AND KEEPERS ON THE OTHER , IS DISCRIMINATORY WITHIN THE MEANING OF ARTICLE 40 ( 3 ) OF THE TREATY .
17IT APPEARS FROM THE CASE FILE INTER ALIA THAT , BECAUSE THEY USE FODDER WHICH IS MOSTLY THEIR OWN FARM PRODUCE , AGRICULTURAL LIVESTOCK BREEDERS AND KEEPERS WITHIN THE MEANING OF GERMAN TAX LAW ARE SUBJECT IN PARTICULAR TO THE RISKS INHERENT IN WORKING THE SOIL .
ON THE OTHER HAND , INDUSTRIAL LIVESTOCK BREEDERS AND KEEPERS WITHIN THE MEANING OF GERMAN TAX LAW ARE NOT EXPOSED TO THE SAME RISKS , AS THEY BUY THE FEEDING-STUFFS NEEDED FOR THEIR ANIMALS MOSTLY ON EITHER THE NATIONAL OR THE INTERNATIONAL MARKET , AND IF THEIR NATIONAL CURRENCY IS REVALUED THEY ARE ABLE TO OBTAIN THEM ABROAD AT ADVANTAGEOUS PRICES .
ACCORDINGLY , THE DISTINCTION BETWEEN AGRICULTURAL LIVESTOCK BREEDERS AND KEEPERS AND INDUSTRIAL LIVESTOCK BREEDERS AND KEEPERS , WHICH GERMAN TAX LAW MAKES BY LAYING DOWN A RATIO BETWEEN THE HEAD OF LIVESTOCK AND THE UTILIZED AGRICULTURAL AREA AND WHICH THE GOVERNMENT OF THE FEDERAL REPUBLIC OF GERMANY ADOPTED AS AN OBJECTIVE , ALBEIT UNMODULATED , CRITERION AS REGARDS THE GRANTING OF THE AID WHICH IT IS EMPOWERED TO GRANT BY THE PROVISIONS OF REGULATION NO 2464/69 , CANNOT BE CLASSIFIED AS DISCRIMINATORY .
18IT FOLLOWS