Endelig har den tyske regering for at begrunde den i hovedsagen omhandlede nationale lovgivning henvist til praktiske hindringer for anvendelsen af de kriterier for værdiansættelse, som er fastsat i denne lovgivning, på land- og skovbrugsmæssige aktiver beliggende i andre medlemsstater.
Finally, in order to justify the national legislation at issue in the main proceedings, the German Government refers to practical difficulties which preclude the transposition of the assessment criteria provided for by the legislation at issue in the main proceedings to agricultural land and forestry assets situated in other Member States.