4.The Italian Government adds that in substance the Danish court asks whether it may be considered that the decisions to devalue the “green” currencies were intended to provide an increase in the net income of farmers and whether consequently a national tax measure which transfers that increase wholly or in part to the national treasury may be regarded as incompatible with the Community decisions.The reply can only be in the negative since measures which fix or adjust the representative rates of the various currencies within the framework of the common agricultural policy are adopted in order to ensure the proper functioning of the common organizations of the markets, which is of overriding importance, and not in order to protect the individual interests of persons engaged in agriculture.Thus, having regard to the statement of the reasons on which Regulation No 2717/79 is based and to the case-law of the Court of Justice (judgment of 8 June 1977 in Case 97/76 Merkur Außenhandel GmbH v Commission [1977] ECR 1063) it is clear that Regulation No 2717/79 did not confer upon farmers an inviolable right to an increase in their income and did not intend to exclude that increase in income from the proper scope of national tax measures intended to ensure that the burden of taxation was shared equitably amongst all sectors of society.
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