AND SUBSTANCE OF THE COMMUNITY RULES AND THE NATIONAL LAW IN QUESTION ANSWERED THE FOLLOWING QUESTIONS REFERRED TO IT FOR A PRELIMINARY RULING :
' ' 1 . UNDER COMMUNITY LAW DOES THE EXPRESSION ' AGRICULTURAL PRODUCERS ' IN ARTICLE 1 ( 1 ) AND ( 3 ) OF REGULATION ( EEC ) NO 2464/69 INCLUDE INDUSTRIAL LIVESTOCK BREEDERS AND KEEPERS WITHIN THE MEANING OF GERMAN TAX LAW?
2 . IF THE FIRST QUESTION IS ANSWERED IN THE AFFIRMATIVE :
ARE ARTICLE 39 AND THE SECOND SUBPARAGRAPH OF ARTICLE 40 ( 3 ) OF THE EEC TREATY AND ARTICLE 1 OF REGULATION ( EEC ) NO 2464/69 OF THE COUNCIL OR ANY OTHER PROVISIONS OF COMMUNITY LAW TO BE INTERPRETED AS MEANING THAT THEY FORBID THE FEDERAL REPUBLIC OF GERMANY , AS A MEMBER STATE OF THE EEC TO WHICH REGULATION ( EEC ) NO 2464/69 WAS ADDRESSED , IN THE EVENT OF THE GRANT OF DIRECT AID BY WAY OF COMPENSATION FOR THE REVALUATION OF THE GERMAN MARK IN RESPECT OF AGRICULTURAL PRODUCTS SUBJECT TO AN ORGANIZATION OF THE MARKET , TO EXCLUDE SPECIFIC CLASSES OF AGRICULTURAL PRODUCERS - IN THIS CASE , INDUSTRIAL LIVESTOCK BREEDERS AND KEEPERS WITHIN THE MEANING OF GERMAN TAX LAW - FROM THE GRANT OF AID?
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5 REGARDING THE FIRST QUESTION THE COURT HELD THAT SINCE NEITHER THE CONTEXT NOR THE OBJECTIVES OF REGULATION NO 2464/69 DEMAND A RESTRICTIVE INTERPRETATION , IT IS NOT OUT OF THE QUESTION THAT THE RELATIVELY BROAD EXPRESSION ' ' AGRICULTURAL PRODUCERS ' ' , WHICH IS USED IN THE WORDING OF THE REGULATION , MAY INCLUDE PRODUCTION OF AGRICULTURAL PRODUCTS BY ANY METHOD WHATEVER .
6 REGARDING THE SECOND QUESTION THE COURT STATED THAT 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 . THE COURT GAVE THE FOLLOWING GROUNDS FOR ANSWERING THIS QUESTION IN THE NEGATIVE ( PARA- GRAPH 17 ):
' ' IT 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