Reposting my deeper level comment as a top level comment...

Let's do some math here...

100 / 365 ≈ €0.274 per day.

You really think that'll put much of a dent in a farmer's wallet?

Let's do some more math. Let's say they raise the price of a gallon of milk by €0.10. Nobody will bat an eye, they'll just chalk it up to general inflation.

A good healthy dairy cow produces ~ 9 gallons of milk per day.

So, €0.10 * 9 = €0.90 per day extra, per dairy cow. That would actually yield the farmer an actual net gain of ~ €0.626 per day, per cow, subtracting the daily tax.

That would actually end up with the farmer gaining ~ €228.50 per year per cow, after the tax.

Ain't nobody gonna bat an eye if they raise the cost of milk by €0.10 per gallon. Nothing will change, except the farmers will jack the prices around just enough that nobody cares and they actually profit from it.