24.9. 86 Official Journal of the European Communities No L 27371 II (Acts whose publication is not obligatory; COUNCIL COUNCIL DIRECTIVE of 14 July 1986 concerning the Community list of less-favoured farming areas within the meaning of Directive 75/268/EEC (Germany) (86/465/EEC) THE COUNCIL OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Economic Community, Having regard to Council Directive 75/268/EEC of 28 April 1975 on mountain and hill farming and farming in certain less-favoured areas (1), as last amended by Regulation (EEC) No 797/85 (2), and in particular Article 2 (2) thereof, Having regard to the proposal from the Commission, Having regard to the opinion of the European Parliament (3), Whereas Council Directive 75/270/EEC of 28 April 1973 concerning the Community list of less-favoured farming areas within the meaning of Directive 75/268/EEC (4) listed the areas of the Federal Republic of Germany designated as less-favoured within the meaning of Article 3 (3), (4) and (5) of Directive 75/268/EEC; Whereas the Government of the Federal Republic of Germany has, pursuant to Article 2 (1) of Directive 75/268/EEC, asked the Commission for an extension of the Community list of less-favoured farming areas within the meaning of Article 3 (4) of Directive 75/268/EEC on the 1 (1) O] No L 128, 19. 5. 1975, p. 1. (3) OJ No L 93, 30. 3. 1985, p. 1. (3) O] No C 227, 8. 9. 1986, p. 153. (*) O No L 128, 19. 5. 1975, p. 10. basis of a new definition of criteria for delimiting less-favoured areas and of a transfer of areas previously classified under Article 3 () of the said Directive which are an integral part of these homogeneous areas in the extended list; whereas it has also requested an extension of the list of small areas affected by specific handicaps as referred to in Article 3 (5) of the said Directive; Whereas the Government of the Federal Republic of Germany has, pursuant to Article 2 (1) of Directive 75/268/EEC, communicated to the Commission details of the areas suitable for inclusion in the Community list of less-favoured farming areas, together with relevant information concerning the characteristics of those areas; Whereas the indices of very difficult climatic conditions, as referred to in the first indent of Article 3 (3) of Directive 75/268/EEC and a minimum altitude of 800 metres (at the central point of the district or the average altitude of the commune), have been selected; Whereas, where there is a combination of the climatic factor and the steep slope factor, as referred to in the third indent of Article 3 (3) of Directive 75/268/EEC, a minimum altitude of 600 metres and, at the same time, a slope of at least 18 % have been selected; Whereas, in cases involving the presence of infertile land and economic results of farming appreciably lower than the mean, as referred to in Article 3 (4) (a) and (b) of Directive 75/268/EEC, the areas have been defined by using a complex index: ‘the agricultural comparability index’ (Landwirtschaftliche Vergleichszahl, LVZ), which is used by the tax authorities to indicate the economic results of holdings; whereas this index is based on natural productivity