{
  "url": "https://openlegislation.uk/eu-decision-2020-1792",
  "json_url": "https://openlegislation.uk/eu-decision-2020-1792.json",
  "id": "eudn/2020/1792",
  "title": "Council Decision (EU) 2020/1792 of 16 November 2020 on the AIEM tax applicable in the Canary Islands",
  "short_title": "Decision (EU) 2020/1792 on the AIEM tax applicable in the Canary Islands",
  "long_title": "Council Decision (EU) 2020/1792 of 16 November 2020 on the AIEM tax applicable in the Canary Islands",
  "citation": "EU Decision 2020/1792",
  "type": "eudn",
  "year": "2020",
  "number": "1792",
  "version": "current",
  "date": "2020-11-16",
  "revised": false,
  "valid_from": null,
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/eu-decision-2020-1792/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/eu-decision-2020-1792/article-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/eu-decision-2020-1792/article-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/eu-decision-2020-1792/article-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/4",
      "kind": "article",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/eu-decision-2020-1792/article-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/5",
      "kind": "article",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/eu-decision-2020-1792/article-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/6",
      "kind": "article",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/eu-decision-2020-1792/article-6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/eu-decision-2020-1792/signature",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "annex/I",
      "kind": "annex",
      "number": "I",
      "heading": "LIST OF PRODUCTS REFERRED TO IN ARTICLE 1(1) ACCORDING TO THE PRODUCT CATEGORIES OF THE HARMONISED SYSTEM HEADINGS",
      "url": "https://openlegislation.uk/eu-decision-2020-1792/annex-I",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "annex/II",
      "kind": "annex",
      "number": "II",
      "heading": "INFORMATION TO BE INCLUDED IN THE MONITORING REPORT REFERRED TO IN ARTICLE 4",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "annex/II/division/1",
      "kind": "division",
      "number": "1",
      "heading": "Estimated additional costs. The Spanish authorities shall send a summary report containing sufficient data to evaluate whether the additional costs, which increase the cost price of local production in comparison with products produced elsewhere, exist. The information provided in the summary report shall include at least the following information, where such information is available: costs of inputs; costs of over-stocks; equipment costs; additional labour costs; and financial costs. That data must be provided by, at least, a reference to the product categories of the Harmonised System Headings, according to the four digits of the Combined Nomenclature.",
      "url": "https://openlegislation.uk/eu-decision-2020-1792/annex-II/division-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/II"
    },
    {
      "path": "annex/II/division/2",
      "kind": "division",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/eu-decision-2020-1792/annex-II/division-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/II"
    },
    {
      "path": "annex/II/division/3",
      "kind": "division",
      "number": "3",
      "heading": "Impact on public budget. The Spanish authorities shall complete Table 1 providing the estimated total amount (in EUR) of tax collected or not collected under the AIEM regime.",
      "url": "https://openlegislation.uk/eu-decision-2020-1792/annex-II/division-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/II"
    },
    {
      "path": "annex/II/division/4",
      "kind": "division",
      "number": "4",
      "heading": "Impact on overall economic performance. The Spanish authorities shall complete Table 2 providing any data demonstrating the impact of the reduced taxes on the socioeconomic development of the region. The indicators required in Table 2 shall refer to the performance of the supported sectors compared to the general performance of the regional economy. If some of the indicators are not available, alternative reporting data shall be included on the overall socioeconomic performance of the region.",
      "url": "https://openlegislation.uk/eu-decision-2020-1792/annex-II/division-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/II"
    },
    {
      "path": "annex/II/division/5",
      "kind": "division",
      "number": "5",
      "heading": "Specifications of the regime. The Spanish authorities shall complete Tables 3 and 4 for each product (CN4, CN6, CN8 or TARIC10 as applicable) and by year (from 2019 to 2024). The list includes only the products benefitting from differentiated tax rates.",
      "url": "https://openlegislation.uk/eu-decision-2020-1792/annex-II/division-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/II"
    },
    {
      "path": "annex/II/division/6",
      "kind": "division",
      "number": "6",
      "heading": "Irregularities. The Spanish authorities shall provide information on any investigations on administrative irregularities, in particular, on evasion from taxes or smuggling, in the context of the application of the authorisation. They shall provide detailed information, including, at least, information on the nature of the case, value and time period.",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/II"
    },
    {
      "path": "annex/II/division/6/division/1",
      "kind": "division",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/eu-decision-2020-1792/annex-II/division-6/division-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/II/division/6"
    },
    {
      "path": "annex/II/division/7",
      "kind": "division",
      "number": "7",
      "heading": "Complaints. The Spanish authorities shall provide information on whether the local, regional, or national authorities have received any complaints concerning the application of the authorisation, either by beneficiaries or by non-beneficiaries.",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/II"
    },
    {
      "path": "annex/II/division/7/division/1",
      "kind": "division",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/eu-decision-2020-1792/annex-II/division-7/division-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/II/division/7"
    }
  ],
  "outstanding_effects": [],
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  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/eu-decision-2020-1792/changes.json",
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  "instruments_made_under_url": "https://openlegislation.uk/eu-decision-2020-1792/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/2020/1792",
    "retrieved_at": "2026-11-01T15:12:04.419818+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}