council decis june aiem tax applic canari island ec council european union regard treati establish european commun articl thereof regard propos commiss regard opinion european parliament pursuant articl treati provis treati appli outermost region canari island account structur social econom situat compound remot insular small size difficult topographi climat econom depend product perman combin factor sever restrain develop specif measur adopt order establish condit appli treati region specif tax polici measur adopt account special characterist constraint region undermin integr coher commun legal order includ intern market common polici council european parliament committe region econom social committe occas stress adopt specif measur question taxat specif measur implement base instrument region develop support region includ long term tax derog accord criteria coher commun law intern market provid measur proportion object pursu indirect taxat arrang applic canari island compris number tax includ impuesto gener indirecto canario igic quot arbitrio sobr la producción sobr la importación quot apim tax product import authoris decemb articl council regul eec june applic provis commun law canari island regul ec adopt council request commiss examin spanish author impact suspend dismantl apim tax econom sector concern product form subject suspens measur ask commiss present light result examin propos measur basi treati order avoid jeopardis vulner local product activ ultim abolish tax object ultim abolit tax includ framework measur adopt basi articl treati authoris specif long term measur account handicap list letter juli june spanish author commiss basi articl treati detail tax quot arbitrio sobr la importacion entrega de mercancía en la isla canaria aiem quot tax suppli good canari island effect produc good import compar similar good type defin refer common custom tariff nomenclatur taxabl base import good base custom suppli good effect produc canari island base total amount consider apim local produc good exempt aiem commiss evalu propos tax light undertak gave council regul ec adopt light handicap affect industri product canari island top list handicap identifi predomin servic sector tourism region product depend canari island economi sector small share industri canari island gdp aiem tax serv object autonom develop canari island industri product sector diversifi island economi place isol inher island hinder free movement person good servic depend mode transport air transport maritim transport increas mode transport fulli liberalis product cost greater mode transport effici expens road rail tran european network consequ isol higher product cost result depend term raw materi energi oblig build stock difficulti affect suppli product equip small size market low level export activ geograph fragment archipelago oblig maintain diversifi small product line order meet requir small market restrict opportun economi scale case difficult expens obtain specialis mainten servic train manag technician subcontract promot busi expans canari island market narrow rang distribut method result overstock environ dispos industri wast treatment toxic wast give rise higher environment cost cost higher recycl plant product wast transport mainland toxic wast treat canari island gener speak present trend globalis market characteris concentr product specialis product sector enabl busi canari island deriv benefit compar busi situat isol larger market result vari degre depend sector product local product canari island gradual replac import top common featur local product interdepend local firm form resembl vertic integr activ reloc sector trigger loss activ relat sector basi inform notif spanish author advis authoris applic tax list industri product exempt local product allow advis combin requir articl treati observ coher commun law intern market mean appli measur strictli proportion object set account handicap remot locat propos commun framework compris list sensit product canari island author authoris provid exempt limit determin council decis product produc local industri product exempt fall categori agricultur fisheri product build materi chemic product metalwork industri foodstuff beverag tobacco product textil leather paper graphic art publish sector product larg correspond sensit sector identifi regul ec provis decis appli implement exempt prejudic applic articl treati maximum exempt appli industri product question vari depend sector product rate applic product correspond spanish author level apim tax result applic regul eec act adopt pursuant regul regul quot tarifa especi quot tax maximum exempt applic finish tobacco product higher tobacco sector except case tobacco industri greatli expand canari island declin markedli number year tradit handicap insular root declin local tobacco product canari island phenomenon numer reloc firm establish canari island result globalis economi concentr product emerg develop market europ declin local product led job loss seri reloc closur involv product plant multin world lead manufactur phenomenon declin local product contrast local market sale increas steadili period increas sale tobacco attribut produc partli buoyant market creat tourist retail price tobacco product canari island attract comparison show price differ half compar sell price tobacco rest spain increas tax tobacco igic slow sale tobacco product rose steadili period larg volum suppli maintain grow market drop local product sole result increas import account factor ground substanti exempt tobacco exempt taxat direct relat object maintain product canari island bear mind coher intern market requir articl treati trade import sector import tobacco product canari island increas recent year proport export tobacco canari island larg present canari island cigarett product export canari island market comparison figur reveal volum export canari island increas volum import increas mean grow market local product cover requir find underpin argument substanti exempt aiem need suffici incent maintain restor local product import trade sector account factor fact local produc enjoi benefit relat produc compris opportun import tonn year raw semi manufactur tobacco initi propos drawn spanish author suggest rate excess reason higher exempt option product exceed propos addit import adequ exempt incent local product suggest spanish author authoris fix specif minimum tax eur cigarett aiem level cheapest cigarett categori measur addit safeguard altern maximum exempt ensur continu satisfactori impact object promot socio econom develop canari island reflect nation level purpos tax alloc revenu gener incorpor revenu tax resourc canari island econom tax system econom social develop strategi involv promot local activ legal oblig arrang appli year evalu propos system year spanish author present commiss decemb latest report applic arrang refer articl order check impact measur contribut promot maintain local econom activ account handicap affect outermost region basi scope exempt authoris commun rule revis ensur continu system indirect taxat applic canari island pursuant regul eec decis appli januari adopt decis articl derog articl treati spanish author authoris decemb lai respect product list annex produc local canari island total exempt partial reduct tax quot arbitrio sobr la importacion entrega de mercancía en la isla canaria aiem quot exempt form part strategi econom social develop canari island contribut promot local activ applic total exempt reduct refer paragraph lead differ excess product list annex section product list annex section product list annex section spanish author establish minimum tax cigarett eur cigarett applic aiem tax result applic gener type taxat figur articl spanish author present commiss latest decemb report applic arrang refer articl order check impact measur contribut promot mainten local econom activ account handicap affect outermost region basi commiss present report council compris full analysi econom social aspect propos adapt provis decis articl decis applic januari articl decis address kingdom spain madrid june council presid de rato figaredo oj opinion deliv june publish offici journal oj regul amend regul ec oj oj annex list product refer articl classif common custom tariff nomenclatur agricultur fisheri product build materi chemic metal work industri food industri beverag textil leather paper graphic art publish list product refer articl classif common custom tariff nomenclatur agricultur fisheri product build materi chemic metal work industri food industri beverag textil leather paper graphic art publish list product refer articl classif common custom tariff nomenclatur tobacco