European Commission 4 August 2020, COMMISSION STAFF WORKING DOCUMENT Tax relief for Canary islands on certain local products (review) Accompanying the document Proposal for a Council Decision on the AIEM tax applicable in the Canary Islands

EUROPEAN COMMISSION Brussels, 4.8.2020 SWD(2020) 154 final COMMISSION STAFF WORKING DOCUMENT Tax relief for Canary islands on certain local products (review) Accompanying the document Proposal for a Council Decision on the AIEM tax applicable in the Canary Islands {COM(2020) 355 final} Contents 1.Introduction: Political and legal context 1.1.Introduction: Outermost Regions 1.2.