Keywords
Summary

Keywords

AGRICULTURE - COMMON ORGANIZATION OF MARKETS - NATIONAL MEASURES - TEMPORARY INCREASE IN LAND TAX ON AGRICULTURAL PROPERTY - PERMISSIBILITY - LIMITS - EFFECT ON PRICE FORMATION - CHANGE IN STRUCTURE OF AGRICULTURAL HOLDINGS - DECISION FOR NATIONAL COURT

( EEC TREATY , ART . 39 )

Summary

A TEMPORARY INCREASE IN THE LAND TAX IN RESPECT OF AGRICULTURAL PROPERTY WHICH IS INTENDED TO APPROPRIATE TO THE NATIONAL TREASURY , IN THE FRAMEWORK OF A GENERAL PROGRAMME FOR THE ECONOMY AFFECTING MOST SECTORS OF THE POPULATION , A CONSIDERABLE PORTION OF THE INCREASE IN AGRICULTURAL INCOME RESULTING FROM THE CHANGE IN THE RATE OF EXCHANGE USED FOR THE IMPLEMENTATION OF THE COMMON AGRICULTURAL POLICY IS NOT IN ITSELF INCOMPATIBLE EITHER WITH THE PROVISIONS OF THE EEC TREATY ON THE COMMON AGRICULTURAL POLICY OR WITH THE PROVISIONS ON THE COMMON ORGANIZATION OF THE MARKETS , EVEN IF THE INTRODUCTION OF THE TAX IS CLOSELY LINKED TO THAT CHANGE IN THE RATE OF EXCHANGE .

SUCH INCOMPATIBILITY WOULD , HOWEVER , EXIST TO THE EXTENT TO WHICH THE INCREASE IN THE LAND TAX HAD THE EFFECT IN PARTICULAR , AS A RESULT OF ITS INFLUENCE IN PRICE FORMATION OR THROUGH THE CHANGE IN THE STRUCTURE OF AGRICULTURAL HOLDINGS WHICH MIGHT RESULT THEREFROM , OF IMPEDING THE FUNCTIONING OF THE MACHINERY PROVIDED FOR UNDER THE COMMON ORGAN- IZATION OF THE MARKETS .

IT IS FOR THE NATIONAL COURT TO DECIDE WHETHER , AND IF SO TO WHAT EXTENT , THE TAX OF WHICH IT IS REQUIRED TO TAKE COGNIZANCE DID IN FACT HAVE SUCH EFFECTS .