Council Decision No 377/2014/EU of 12 June 2014 on the AIEM tax applicable in the Canary Islands
Council Decision No 377/2014/EU of 12 June 2014 on the AIEM tax applicable in the Canary Islands
Decision No 377/2014/EU · Decision · 5 articles
Data as of 2026-07-04 · Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗
1. By way of derogation from Articles 28, 30 and 110 TFEU, the Spanish authorities shall be authorised until 31 December 2020 to lay down, in respect of the products listed in the Annex that are produced locally in the Canary Islands, total exemptions from or partial reductions in the tax known as ‘Arbitrio sobre las Importaciones y Entregas de Mercancias en las Islas Canarias’ (AIEM). Those exemptions or reductions must form part of the strategy for economic and social development of the Canary Islands and must contribute to the promotion of local activities.
2. Application of the total exemptions or reductions referred to in paragraph 1 shall not lead to differences in excess of:
(a)
5 % for the products listed in Section A of the Annex;
(b)
10 % for the products listed in Section B of the Annex;
(c)
15 % for the products listed in Section C of the Annex;
(d)
25 % for the products listed in Section D of the Annex. Nevertheless, the Spanish authorities may establish a minimum tax on cigarettes of not more than EUR 18 per 1 000 cigarettes, applicable only if the AIEM tax resulting from the application of general types of taxation is below this figure.
The Spanish authorities shall present to the Commission by 30 September 2017 at the latest a report on the application of the measures referred to in Article 1, in order to check the impact of the measures taken and their contribution to the promotion or maintenance of local economic activities, account being taken of handicaps affecting the outermost regions.
On that basis, the Commission shall present a report to the Council comprising a full analysis of the economic and social aspects and, where appropriate, a proposal for adapting the provisions of this Decision.
