No L 10/38 Official Journal of the European Communities 13. 1. 96 (Acts whose publication is not obligatory) COMMISSION COMMISSION DECISION of 20 December 1995 concerning the tax on production and imports (‘arbitrio sobre la produccién y sobre las importaciones’, APIM), pursuant to Article § (2), (4), (5) and (6) of Council Regulation (EEC) No 1911/91 on the application of the provisions of Community law to the Canary Islands (Kingdom of Spain) (Only the Spanish text is authentic) (96/34/EC) THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Community, Having regard to Council Regulation (EEC) No 1911/91 of 26 June 1991 on the application of the provisions of Community law to the Canary Islands ('), and in parti- cular Article 5, paragraph 6 thereof, Having consulted the Spanish authorities pursuant to that Article, Whereas : On account of their geographical situation, the Canary Islands are faced with very considerable difficulties, which are more serious than in most other regions of the Community. The term ‘most remote region’ applied to the islands covers a number of handicaps with economic and social consequences in particular due to remoteness, the presence of many islands, the volcanic terrain unsuited to agricultural and industrial production, the scarcity of energy resources and raw materials. () OJ No L 171, 29. 6. 1991, p. 1. I The European Community has recognized this situation and incorporated the appropriate measures in the Act of Accession of Spain and Portugal (3, which also reflects the historical economic and tax arrangements in the archipe- lago. At the request of the Spanish authorities, and since experience had shown that the development of the islands would be better served by fuller integration into the common policies and the process of completing the single market, the Council adopted a series of measures in Regulation (EEC) No 1911/91 on the application of the provisions of Community law to the Canary Islands. Referring to the tax on production and imports (APIM), Article 5 (6) of the said Regulation states that during 1995, the Commission, after consulting the Spanish authorities, is to examine the impact of the measures taken on the economy of the Canary Islands and the prospects for their integration into the Community’s customs territory. On the basis of this examination, the Spanish authorities may be authorized to maintain the exemptions in force, in whole or in part, until 31 December 2000 at the latest. In addition, paragraph 2 of the said Article provides that as from 1 January 1996 the rate for the tax is to be reduced by 20 % each year so that the tax will disappear by 31 December 2000. () OJ No L 302, 15. 11. 1985.