20It points out that, in Case C-162/91 Tenuta il Bosco v Ministero delle Finanze [1992] ECR I-5279, paragraph 26, the Court held that a reduced rate of registration duty on acquisitions of agricultural land by farmers does not fall within the scope of Regulation No 797/85 and is thus governed by national law alone. It states, moreover, that the concept of farmer practising farming as his main occupation, which is used in the national fiscal provision, does not refer to that used in Community law.
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