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29.12.2011 Official
Journal
of
the
European
Union L
345/17
DECISIONS
COUNCIL DECISION No 895/2011/EU
of 19 December 2011
amending Decision 2002/546/EC as regards its period of application
THE COUNCIL OF THE EUROPEAN UNION,
arrangements concerning the AIEM tax applicable in the
Canary Islands confirmed that the AIEM tax was func
tioning in a satisfactory manner and without the need for
Having regard to the Treaty on the Functioning of the European
any amendments to Decision 2002/546/EC.
Union, and in particular Article 349 thereof,
Having regard to the proposal from the European Commission,
(3)
Moreover, the report received by the Commission from
the Spanish authorities confirms that the handicaps that
justified the authorisation of total exemptions and partial
After transmission of the draft legislative act to the national
reductions of the AIEM tax to a list of products produced
parliaments,
locally in the Canary Islands are still valid.
Having regard to the opinion of the European Parliament ( 1 ),
(4)
Decision 2002/546/EC should be amended accordingly,
Acting in accordance with a special legislative procedure,
HAS ADOPTED THIS DECISION:
Whereas:
Article 1
In the first sentence of Article 1(1) of Decision 2002/546/EC,
(1) Council
Decision
2002/546/EC
( 2 ) authorises Spain, up
the date ‘31 December 2011’ is replaced by that of
to 31 December 2011, to apply exemptions from or
‘31 December 2013’.
reductions in the tax known as ‘Arbitrio sobre las
Importaciones y Entregas de Mercancías en las islas
Canarias’ (hereinafter ‘the AIEM tax’) to certain products
Article 2
produced locally in the Canary Islands. The Annex to
This Decision shall enter into force on the day of its adoption.
that Decision contains a list of products to which
exemptions and reductions from the AIEM tax may be
applied. The difference between the taxation of locally
Article 3
produced products and the taxation of other products
may not exceed 5, 15 or 25 %, depending on the
This Decision is addressed to the Kingdom of Spain.
product.
Done at Brussels, 19 December 2011.
(2) 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
For the Council
that Decision have remained unchanged. In this regard,
the report from the Commission to the Council of
The President
28 August 2008 on the application of the special
M. KOROLEC
( 1 ) Opinion of 1 December 2011 (not yet published in the Official
Journal).
( 2 ) OJ L 179, 9.7.2002, p. 22.

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