COMMON AGRICULTURAL POLICY , IN SO FAR AS ITS OBJECT AND EFFECT WERE , ON THE ONE HAND , TO NEUTRALIZE THE EFFECTS OF A MEASURE ENACTED BY THE EUROPEAN COMMUNITIES AND , ON THE OTHER , TO THWART THE PURPOSE OF THE DEVALUATION , WHICH WAS TO INCREASE THE INCOME OF DANISH AGRICULTURE .
6 THE OESTRE LANDSRET STAYED THE PROCEEDINGS AND DECIDED TO SUBMIT THE FOLLOWING QUESTION TO THE COURT FOR A PRELIMINARY RULING :
' ' MUST THE EEC TREATY , IN PARTICULAR PART TWO , TITLE II , ' AGRICULTURE ' , ESPECIALLY ARTICLES 39 AND 40 AND THE MEASURES ADOPTED IN PURSUANCE OF THE TREATY , BE INTERPRETED AS PREVENTING A MEMBER STATE FROM AFFECTING A TEMPORARY INCREASE IN TAXATION BASED ON THE VALUE OF AGRICULTURAL PROPERTY WHEN THAT INCREASE IS DIRECTLY LINKED TO A DEVALUATION OF THE MEMBER STATE ' S ' GREEN CURRENCY ' EFFECTED BY THE COUNCIL AND WHEN THE PURPOSE OF THE INCREASE IN TAXATION IS TO APPROPRIATE FOR THE BENEFIT OF THE TREASURY A CONSIDERABLE PORTION OF THE INCREASE IN INCOME WHICH THE DEVALUATION BRINGS TO AGRICULTURAL PRODUCERS AS PART OF A GENERAL PLAN FOR THE ECONOMY WHICH AFFECTS MOST SECTORS OF THE POPULATION?
' '
7 IT IS CLEAR FROM THE ORDER FOR REFERENCE THAT THE PROCEEDS OF THE TAX WERE PAID INTO THE TREASURY WITHOUT BEING ASSIGNED TO ANY SPECIFIC PURPOSE , AND IT IS COMMON GROUND BETWEEN THE PARTIES THAT THE TAX DID NOT AFFECT PRICE FORMATION , THE FREE MOVEMENT OF GOODS OR INDEED THE QUANTITY OF PRODUCTS AVAILABLE ON THE MARKET AND THAT IT DID NOT HAVE THE EFFECT OF A CUSTOMS DUTY OR A CHARGE HAVING EQUIVALENT EFFECT . IT FOLLOWS THAT THE COMPATIBILITY WITH COMMUNITY LAW OF THE TAX MEASURE IN QUESTION MUST BE ASSESSED SOLELY BY REFERENCE TO ARTICLES 39 TO 43 OF THE TREATY AND TO THE COMMON GENERAL PRINCIPLES WHICH GOVERN THE ORGANIZATION OF THE MARKETS .
8 ALTHOUGH THE PARTIES TO THE MAIN ACTION EXPRESS DIFFERENT OPINIONS AS TO THE PRECISE REASONS FOR WHICH THE DANISH GOVERNMENT INTRODUCED THE TAX MEASURE IN QUESTION AND AS TO THE EXACT EFFECTS OF THAT MEASURE , THEY ARE AGREED THAT IT IS PART OF AN INCOME POLICY INTENDED TO APPORTION THE TAX BURDEN AMONG THE VARIOUS SECTORS OF THE WORKING POPULATION . AS THE DANISH , FRENCH AND ITALIAN GOVERNMENTS AND THE COMMISSION CORRECTLY ARGUE , AND AS IN ADDITION THE COURT RULED IN ITS JUDGMENT OF 10 MARCH 1981 IN JOINED CASES 36 AND 71/80 , IRISH CREAMERY MILK SUPPLIERS ASSOCIATION AND OTHERS , ( 1981 ) ECR 735 , NOTHING IN THE COMMON ORGANIZATION OF MARKETS IS OPPOSED , IN PRINCIPLE , TO SUCH A NATIONAL POLICY . ACCORDING TO ARTICLE 39 ( 2 ) ( C ) OF THE TREATY , IN WORKING OUT THE COMMON AGRICULTURAL POLICY ACCOUNT IS TO BE TAKEN OF ' ' THE FACT THAT IN THE MEMBER STATES AGRICULTURE CONSTITUTES A SECTOR CLOSELY LINKED