Decision No 377/2014/EU on the AIEM tax applicable in the Canary Islands

Summary:

Council Decision of 12 June 2014 authorising Spain to apply exemptions from or reductions in the AIEM tax applicable to certain products produced locally in the Canary Islands for the period 2014-2020.

Further information:

Decision 2002/546/EC, as amended by Decision 1413/2013/EU, authorised Spain to apply exemptions from or reductions in the ‘Arbitrio sobre Importaciones y Entregas de Mercancías en las Islas Canarias’ (AIEM) to certain products produced locally in the Canary Islands, up to 30 June 2014. The specific measures covered by the Decision were designed to strengthen local industry by making it more competitive.

In March 2013, the Spanish authorities requested authorisation to apply exemptions from or reductions in the AIEM to certain products produced locally in the Canary Islands for the period 2014-2020, modifying the list of products and the maximum rates applicable to some of them.

The European Commission has analysed the request received from the Spanish authorities, as well as the information provided by many different stakeholders that have taken the initiative to contact the Commission. This analysis confirms that the special characteristics of the Canary Islands restrain their development and are responsible for additional costs for the operators situated there. It is therefore justified to maintain the exemption of the AIEM to a list of locally produced industrial products.

• Primary Source

EUR-Lex: COM(2014)171: Proposal for a Council Decision on the AIEM tax applicable in the Canary Islands https://eur-lex.europa.eu/legal-content/EN/HIS/?uri=COM:2014:171:FIN

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