BETA


2011/0192(CNS) Canary Islands: exemptions from or reductions in the AIEM tax, period of application

Progress: Procedure completed

RoleCommitteeRapporteurShadows
Lead REGI HÜBNER Danuta Maria (icon: PPE PPE) KREHL Constanze (icon: S&D S&D), UGGIAS Giommaria (icon: ALDE ALDE), GRÈZE Catherine (icon: Verts/ALE Verts/ALE), VLASÁK Oldřich (icon: ECR ECR)
Committee Opinion ECON
Lead committee dossier:
Legal Basis:
TFEU 349-p1sub1-as1

Events

2011/12/29
   Final act published in Official Journal
Details

PURPOSE: to extend the period of application of Decision 2004/162/EC for a period of two years, authorising Spain to apply exemptions from or reductions in the tax known as AIEM for certain products produced locally in the Canary Islands.

LEGISLATIVE ACT: Council Decision No 895/2011/EU amending Decision 2002/546/EC as regards its period of application.

CONTENT: the Council has decided to authorise Spain for a further two years until 31 December 2013 to apply exemptions from or reductions in the tax known as AIEM for certain products produced locally in the Canary Islands.

It is justified to extend the period of application of Decision 2002/546/EC for two years, since the basic elements justifying the authorisation provided under that Decision have remained unchanged. In this regard, the report from the Commission to the Council of 28 August 2008 on the application of the special arrangements concerning the AIEM tax applicable in the Canary Islands confirmed that the AIEM tax was functioning in a satisfactory manner and without the need for any amendments to Decision 2002/546/EC.

Moreover, the report received by the Commission from the Spanish authorities confirms that the handicaps that justified the authorisation of total exemptions and partial reductions of the AIEM tax to a list of products produced locally in the Canary Islands are still valid.

ENTRY INTO FORCE: 19/12/2011.

2011/12/19
   EP/CSL - Act adopted by Council after consultation of Parliament
2011/12/19
   EP - End of procedure in Parliament
2011/12/19
   CSL - Council Meeting
2011/12/01
   EP - Results of vote in Parliament
2011/12/01
   EP - Decision by Parliament
Details

The European Parliament adopted by 550 votes to 62, with 14 abstentions, a legislative resolution, approving unamended under the framework of a special legislative procedure (Parliament consultation), the proposal for a Council decision amending Decision 2002/546/EC as regards its period of application.

Documents
2011/11/16
   EP - Committee report tabled for plenary, 1st reading/single reading
Documents
2011/11/16
   EP - Committee report tabled for plenary, 1st reading/single reading
Documents
2011/11/14
   EP - Vote in committee
2011/10/19
   EP - Committee draft report
Documents
2011/10/16
   PT_PARLIAMENT - Contribution
Documents
2011/10/13
   IT_SENATE - Contribution
Documents
2011/10/06
   EP - HÜBNER Danuta Maria (PPE) appointed as rapporteur in REGI
2011/09/13
   EP - Committee referral announced in Parliament
2011/07/19
   EC - Legislative proposal
Details

PURPOSE: to extend the period of application of Decision 2004/162/EC for a period of two years, authorising Spain to apply exemptions from or reductions in the tax known as AIEM for certain products produced locally in the Canary Islands.

PROPOSED ACT: Council Decision.

BACKGROUND: Council Decision 2002/546/EC authorises Spain, up to 31 December 2011, to apply exemptions from or reductions in the tax known as AIEM to certain products produced locally in the Canary Islands. The Annex to that Decision contains a list of products to which tax exemptions and reductions may be applied. The difference between the taxation of locally manufactured products and the taxation of other products may not exceed 5, 15 or 25 percentage points, depending on the product.

The global economic crisis of 2009, with its impact in the reduction of travelling, had severe consequences on the economy of Canary Islands, highly dependent on the revenues from tourism. The unemployment rate that in the period of 2001-2007 oscillated between 10.4% and 12%, rose to 17.3% in 2008 and 26.2% in 2009.

On 16 November 2010, Spain submitted a request to the European Commission to extend the period of application of Decision 2002/546/EC for two years. The report received from the Spanish authorities confirms that the handicaps that justified the approval of total exemptions and partial reduction of the AIEM tax to a list of products produced locally in the Canary Islands are still valid.

IMPACT ASSESSMENT: the Spanish authorities' request to extend the application of the AIEM was a response to requests from the economic sectors concerned. The Commission has not used an impact assessment.

LEGAL BASIS: Article 349 of the TFEU (formerly Article 299(2) of the EC Treaty). This Article provides for the possibility of introducing specific measures for those regions because of the permanent handicaps which affect the economic and social conditions of the outermost regions.

CONTENT: the report from the Commission to the Council on the application of the special arrangements concerning the AIEM tax applicable in the Canary Islands, confirmed that the AIEM was functioning in a satisfactory manner and without the need to any amendments to the provisions of Decision 2002/546/EC.

Accordingly, the purpose of this proposal is to extend the period of application of Decision 2004/162/EC for a period of two years – until 31 December 2013 , in order to make it coincide with the Guidelines on National Regional Aid, that are applicable for the period 2007-2013.

BUDGETARY IMPLICATION: this proposal has no budgetary implication for the Union budget.

2011/07/19
   EC - Legislative proposal published
Details

PURPOSE: to extend the period of application of Decision 2004/162/EC for a period of two years, authorising Spain to apply exemptions from or reductions in the tax known as AIEM for certain products produced locally in the Canary Islands.

PROPOSED ACT: Council Decision.

BACKGROUND: Council Decision 2002/546/EC authorises Spain, up to 31 December 2011, to apply exemptions from or reductions in the tax known as AIEM to certain products produced locally in the Canary Islands. The Annex to that Decision contains a list of products to which tax exemptions and reductions may be applied. The difference between the taxation of locally manufactured products and the taxation of other products may not exceed 5, 15 or 25 percentage points, depending on the product.

The global economic crisis of 2009, with its impact in the reduction of travelling, had severe consequences on the economy of Canary Islands, highly dependent on the revenues from tourism. The unemployment rate that in the period of 2001-2007 oscillated between 10.4% and 12%, rose to 17.3% in 2008 and 26.2% in 2009.

On 16 November 2010, Spain submitted a request to the European Commission to extend the period of application of Decision 2002/546/EC for two years. The report received from the Spanish authorities confirms that the handicaps that justified the approval of total exemptions and partial reduction of the AIEM tax to a list of products produced locally in the Canary Islands are still valid.

IMPACT ASSESSMENT: the Spanish authorities' request to extend the application of the AIEM was a response to requests from the economic sectors concerned. The Commission has not used an impact assessment.

LEGAL BASIS: Article 349 of the TFEU (formerly Article 299(2) of the EC Treaty). This Article provides for the possibility of introducing specific measures for those regions because of the permanent handicaps which affect the economic and social conditions of the outermost regions.

CONTENT: the report from the Commission to the Council on the application of the special arrangements concerning the AIEM tax applicable in the Canary Islands, confirmed that the AIEM was functioning in a satisfactory manner and without the need to any amendments to the provisions of Decision 2002/546/EC.

Accordingly, the purpose of this proposal is to extend the period of application of Decision 2004/162/EC for a period of two years – until 31 December 2013 , in order to make it coincide with the Guidelines on National Regional Aid, that are applicable for the period 2007-2013.

BUDGETARY IMPLICATION: this proposal has no budgetary implication for the Union budget.

Documents

History

(these mark the time of scraping, not the official date of the change)

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2011-10-16T00:00:00
docs
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New
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Committee referral announced in Parliament, 1st reading/single reading
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Committee referral announced in Parliament
events/2/type
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Vote in committee
events/3/docs/0/url
Old
http://www.europarl.europa.eu/doceo/document/A-7-2011-0381_EN.html
New
https://www.europarl.europa.eu/doceo/document/A-7-2011-0381_EN.html
events/5
date
2011-12-01T00:00:00
type
Decision by Parliament
body
EP
docs
url: https://www.europarl.europa.eu/doceo/document/TA-7-2011-0528_EN.html title: T7-0528/2011
summary
The European Parliament adopted by 550 votes to 62, with 14 abstentions, a legislative resolution, approving unamended under the framework of a special legislative procedure (Parliament consultation), the proposal for a Council decision amending Decision 2002/546/EC as regards its period of application.
events/5
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2011-12-01T00:00:00
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EP
docs
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summary
The European Parliament adopted by 550 votes to 62, with 14 abstentions, a legislative resolution, approving unamended under the framework of a special legislative procedure (Parliament consultation), the proposal for a Council decision amending Decision 2002/546/EC as regards its period of application.
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Rules of Procedure EP 159
committees/0
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Responsible Committee
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EP
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committee_full
Regional Development
committee
REGI
rapporteur
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REGI
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rapporteur
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  • date: 2011-11-14T00:00:00 body: EP committees: body: EP responsible: False committee_full: Economic and Monetary Affairs committee: ECON body: EP shadows: group: S&D name: KREHL Constanze group: ALDE name: UGGIAS Giommaria group: Verts/ALE name: GRÈZE Catherine group: ECR name: VLASÁK Oldřich responsible: True committee: REGI date: 2011-10-06T00:00:00 committee_full: Regional Development rapporteur: group: PPE name: HÜBNER Danuta Maria type: Vote in committee, 1st reading/single reading
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  • date: 2011-12-29T00:00:00 type: Final act published in Official Journal docs: url: http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!CELEXnumdoc&lg=EN&numdoc=32011D0895 title: Decision 2011/895 url: http://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ:L:2011:345:TOC title: OJ L 345 29.12.2011, p. 0017
commission
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REGI
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  • date: 2011-11-16T00:00:00 docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A7-2011-381&language=EN title: A7-0381/2011 type: Committee report tabled for plenary, 1st reading/single reading body: EP
  • date: 2011-10-14T00:00:00 docs: url: http://www.connefof.europarl.europa.eu/connefof/app/exp/COM(2011)0443 title: COM(2011)0443 type: Contribution body: IT_SENATE
  • date: 2011-10-17T00:00:00 docs: url: http://www.connefof.europarl.europa.eu/connefof/app/exp/COM(2011)0443 title: COM(2011)0443 type: Contribution body: PT_PARLIAMENT
events
  • date: 2011-07-19T00:00:00 type: Legislative proposal published body: EC docs: url: http://www.europarl.europa.eu/registre/docs_autres_institutions/commission_europeenne/com/2011/0443/COM_COM(2011)0443_EN.pdf title: COM(2011)0443 url: https://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!DocNumber&lg=EN&type_doc=COMfinal&an_doc=2011&nu_doc=443 title: EUR-Lex summary: PURPOSE: to extend the period of application of Decision 2004/162/EC for a period of two years, authorising Spain to apply exemptions from or reductions in the tax known as AIEM for certain products produced locally in the Canary Islands. PROPOSED ACT: Council Decision. BACKGROUND: Council Decision 2002/546/EC authorises Spain, up to 31 December 2011, to apply exemptions from or reductions in the tax known as AIEM to certain products produced locally in the Canary Islands. The Annex to that Decision contains a list of products to which tax exemptions and reductions may be applied. The difference between the taxation of locally manufactured products and the taxation of other products may not exceed 5, 15 or 25 percentage points, depending on the product. The global economic crisis of 2009, with its impact in the reduction of travelling, had severe consequences on the economy of Canary Islands, highly dependent on the revenues from tourism. The unemployment rate that in the period of 2001-2007 oscillated between 10.4% and 12%, rose to 17.3% in 2008 and 26.2% in 2009. On 16 November 2010, Spain submitted a request to the European Commission to extend the period of application of Decision 2002/546/EC for two years. The report received from the Spanish authorities confirms that the handicaps that justified the approval of total exemptions and partial reduction of the AIEM tax to a list of products produced locally in the Canary Islands are still valid. IMPACT ASSESSMENT: the Spanish authorities' request to extend the application of the AIEM was a response to requests from the economic sectors concerned. The Commission has not used an impact assessment. LEGAL BASIS: Article 349 of the TFEU (formerly Article 299(2) of the EC Treaty). This Article provides for the possibility of introducing specific measures for those regions because of the permanent handicaps which affect the economic and social conditions of the outermost regions. CONTENT: the report from the Commission to the Council on the application of the special arrangements concerning the AIEM tax applicable in the Canary Islands, confirmed that the AIEM was functioning in a satisfactory manner and without the need to any amendments to the provisions of Decision 2002/546/EC. Accordingly, the purpose of this proposal is to extend the period of application of Decision 2004/162/EC for a period of two years – until 31 December 2013 , in order to make it coincide with the Guidelines on National Regional Aid, that are applicable for the period 2007-2013. BUDGETARY IMPLICATION: this proposal has no budgetary implication for the Union budget.
  • date: 2011-09-13T00:00:00 type: Committee referral announced in Parliament, 1st reading/single reading body: EP
  • date: 2011-11-14T00:00:00 type: Vote in committee, 1st reading/single reading body: EP summary:
  • date: 2011-11-16T00:00:00 type: Committee report tabled for plenary, 1st reading/single reading body: EP docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A7-2011-381&language=EN title: A7-0381/2011
  • date: 2011-12-01T00:00:00 type: Results of vote in Parliament body: EP docs: url: https://oeil.secure.europarl.europa.eu/oeil/popups/sda.do?id=20833&l=en title: Results of vote in Parliament
  • date: 2011-12-01T00:00:00 type: Decision by Parliament, 1st reading/single reading body: EP docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=TA&language=EN&reference=P7-TA-2011-528 title: T7-0528/2011 summary: The European Parliament adopted by 550 votes to 62, with 14 abstentions, a legislative resolution, approving unamended under the framework of a special legislative procedure (Parliament consultation), the proposal for a Council decision amending Decision 2002/546/EC as regards its period of application.
  • date: 2011-12-19T00:00:00 type: Act adopted by Council after consultation of Parliament body: EP/CSL
  • date: 2011-12-19T00:00:00 type: End of procedure in Parliament body: EP
  • date: 2011-12-29T00:00:00 type: Final act published in Official Journal summary: PURPOSE: to extend the period of application of Decision 2004/162/EC for a period of two years, authorising Spain to apply exemptions from or reductions in the tax known as AIEM for certain products produced locally in the Canary Islands. LEGISLATIVE ACT: Council Decision No 895/2011/EU amending Decision 2002/546/EC as regards its period of application. CONTENT: the Council has decided to authorise Spain for a further two years until 31 December 2013 to apply exemptions from or reductions in the tax known as AIEM for certain products produced locally in the Canary Islands. It is justified to extend the period of application of Decision 2002/546/EC for two years, since the basic elements justifying the authorisation provided under that Decision have remained unchanged. In this regard, the report from the Commission to the Council of 28 August 2008 on the application of the special arrangements concerning the AIEM tax applicable in the Canary Islands confirmed that the AIEM tax was functioning in a satisfactory manner and without the need for any amendments to Decision 2002/546/EC. Moreover, the report received by the Commission from the Spanish authorities confirms that the handicaps that justified the authorisation of total exemptions and partial reductions of the AIEM tax to a list of products produced locally in the Canary Islands are still valid. ENTRY INTO FORCE: 19/12/2011. docs: title: Decision 2011/895 url: https://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!CELEXnumdoc&lg=EN&numdoc=32011D0895 title: OJ L 345 29.12.2011, p. 0017 url: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ:L:2011:345:TOC
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  • body: EC dg: url: http://ec.europa.eu/taxation_customs/index_en.htm title: Taxation and Customs Union commissioner: ŠEMETA Algirdas
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Old
Rules of Procedure of the European Parliament EP 150
New
Rules of Procedure EP 150
procedure/dossier_of_the_committee
Old
REGI/7/06610
New
  • REGI/7/06610
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http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!CELEXnumdoc&lg=EN&numdoc=32011D0895
New
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procedure/instrument
Old
Decision
New
  • Decision
  • Amending Decision 2002/546/EC 2001/0284(CNS)
procedure/subject
Old
  • 2.70.02 Indirect taxation, VAT, excise duties
  • 4.70.06 Outlying and outermost regions, overseas countries and territories
New
2.70.02
Indirect taxation, VAT, excise duties
4.70.06
Outlying and outermost regions, overseas countries and territories
procedure/summary
  • Amending Decision 2002/546/EC
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CELEX:52011PC0443:EN
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CELEX:52011PC0443:EN
links/European Commission/title
Old
PreLex
New
EUR-Lex
activities
  • date: 2011-07-19T00:00:00 docs: url: http://www.europarl.europa.eu/registre/docs_autres_institutions/commission_europeenne/com/2011/0443/COM_COM(2011)0443_EN.pdf title: COM(2011)0443 type: Legislative proposal published celexid: CELEX:52011PC0443:EN body: EC type: Legislative proposal published commission: DG: url: http://ec.europa.eu/taxation_customs/index_en.htm title: Taxation and Customs Union Commissioner: ŠEMETA Algirdas
  • date: 2011-09-13T00:00:00 body: EP type: Committee referral announced in Parliament, 1st reading/single reading committees: body: EP responsible: False committee_full: Economic and Monetary Affairs committee: ECON body: EP shadows: group: S&D name: KREHL Constanze group: ALDE name: UGGIAS Giommaria group: Verts/ALE name: GRÈZE Catherine group: ECR name: VLASÁK Oldřich responsible: True committee: REGI date: 2011-10-06T00:00:00 committee_full: Regional Development rapporteur: group: PPE name: HÜBNER Danuta Maria
  • date: 2011-11-14T00:00:00 body: EP committees: body: EP responsible: False committee_full: Economic and Monetary Affairs committee: ECON body: EP shadows: group: S&D name: KREHL Constanze group: ALDE name: UGGIAS Giommaria group: Verts/ALE name: GRÈZE Catherine group: ECR name: VLASÁK Oldřich responsible: True committee: REGI date: 2011-10-06T00:00:00 committee_full: Regional Development rapporteur: group: PPE name: HÜBNER Danuta Maria type: Vote in committee, 1st reading/single reading
  • date: 2011-11-16T00:00:00 docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A7-2011-381&language=EN type: Committee report tabled for plenary, 1st reading/single reading title: A7-0381/2011 body: EP committees: body: EP responsible: False committee_full: Economic and Monetary Affairs committee: ECON body: EP shadows: group: S&D name: KREHL Constanze group: ALDE name: UGGIAS Giommaria group: Verts/ALE name: GRÈZE Catherine group: ECR name: VLASÁK Oldřich responsible: True committee: REGI date: 2011-10-06T00:00:00 committee_full: Regional Development rapporteur: group: PPE name: HÜBNER Danuta Maria type: Committee report tabled for plenary, 1st reading/single reading
  • date: 2011-12-01T00:00:00 docs: url: http://www.europarl.europa.eu/oeil/popups/sda.do?id=20833&l=en type: Results of vote in Parliament title: Results of vote in Parliament url: http://www.europarl.europa.eu/sides/getDoc.do?type=TA&language=EN&reference=P7-TA-2011-528 type: Decision by Parliament, 1st reading/single reading title: T7-0528/2011 body: EP type: Results of vote in Parliament
  • date: 2011-12-19T00:00:00 body: CSL type: Council Meeting council: Environment meeting_id: 3139
  • date: 2011-12-19T00:00:00 body: EP type: End of procedure in Parliament
  • date: 2011-12-19T00:00:00 body: EP/CSL type: Act adopted by Council after consultation of Parliament
  • date: 2011-12-29T00:00:00 type: Final act published in Official Journal docs: url: http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!CELEXnumdoc&lg=EN&numdoc=32011D0895 title: Decision 2011/895 url: http://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ:L:2011:345:TOC title: OJ L 345 29.12.2011, p. 0017
committees
  • body: EP responsible: False committee_full: Economic and Monetary Affairs committee: ECON
  • body: EP shadows: group: S&D name: KREHL Constanze group: ALDE name: UGGIAS Giommaria group: Verts/ALE name: GRÈZE Catherine group: ECR name: VLASÁK Oldřich responsible: True committee: REGI date: 2011-10-06T00:00:00 committee_full: Regional Development rapporteur: group: PPE name: HÜBNER Danuta Maria
links
National parliaments
European Commission
other
  • body: EC dg: url: http://ec.europa.eu/taxation_customs/index_en.htm title: Taxation and Customs Union commissioner: ŠEMETA Algirdas
procedure
dossier_of_the_committee
REGI/7/06610
geographical_area
Spain
reference
2011/0192(CNS)
subtype
Legislation
legal_basis
Treaty on the Functioning of the EU TFEU 349-p1sub1-as1
stage_reached
Procedure completed
summary
Amending Decision 2002/546/EC
instrument
Decision
Modified legal basis
Rules of Procedure of the European Parliament EP 150
title
Canary Islands: exemptions from or reductions in the AIEM tax, period of application
type
CNS - Consultation procedure
final
subject