<s>[INST] The next text is a question of a member of the European parliament:"This question derives from the Court judgment of 16September 2008 in CaseC‑288/07 concerning a preliminary ruling on the VAT requirement for public-law car-parking facilities. In this case the Court states that two conditions must be satisfied to allow a public-law undertaking to be exempted from tax. First, it must be a body under public law, and second, the activity must be carried on within the framework of the public authority. Even if these conditions are satisfied the public-law undertaking cannot be exempted from tax if this would (or could) lead to significant (potential) distortion of competition.  The Federal Association for the German Waste Disposal Industry (BDE) lodged a complaint with the European Commission on 13July 2006 concerning unequal fiscal treatment of undertakings organised under public law and private law in the waste water industry, and on 6June 2007 a comparable complaint on unequal treatment in the field of waste disposal. The above Court judgment is likely to influence the response to these complaints.    In the light of the above, would the Commission state:      —  What conclusions does the Commission draw from the judgment with regard to the complaints lodged by the BDE on unequal fiscal treatment? Is the judgment likely to be applied to other cases in which equal fiscal treatment is at issue?      —  What does the Commission see as the judgment’s implications with regard to the complaints lodged by the BDE?      —  How does the Commission assess the Court’s ruling that the criterion ‘significant distortion of competition’ should not be narrowly interpreted?      —  What is the current state of progress with processing the complaints lodged by the BDE as much as two years ago? When does the Commission expect to be making progress, when will a decision be taken?"
Analyze carefully the text and assign it to the most relevant policy area among those listed below. Do not explain your answer and return only a number.
Policy area numbers: 1 = Macroeconomics
2 = Civil Rights, Minority Issues and Civil Liberties
3 = Health
4 = Agriculture and Fisheries
5 = Labour, employment and pensions
6 = Education
7 = Environment
8 = Energy
9 = Immigration
10 = Transportation
12 = Law and Crime
13 = Social welfare
14 = Regional and Urban issues and Planning
15 = Banking, finance and domestic commerce issues
16 = Defence
17 = Space, science, technology, and communications issues
18 = Foreign trade
19 = International affairs and foreign aid
20 = Governance and government
21 = Public Lands, Water Management and Territorial Issues
23 = Culture and media
[/INST]. Answer = [1]. </s>
This question derives from the Court judgment of 16September 2008 in CaseC‑288/07 concerning a preliminary ruling on the VAT requirement for public-law car-parking facilities. In this case the Court states that two conditions must be satisfied to allow a public-law undertaking to be exempted from tax. First, it must be a body under public law, and second, the activity must be carried on within the framework of the public authority. Even if these conditions are satisfied the public-law undertaking cannot be exempted from tax if this would (or could) lead to significant (potential) distortion of competition.  The Federal Association for the German Waste Disposal Industry (BDE) lodged a complaint with the European Commission on 13July 2006 concerning unequal fiscal treatment of undertakings organised under public law and private law in the waste water industry, and on 6June 2007 a comparable complaint on unequal treatment in the field of waste disposal. The above Court judgment is likely to influence the response to these complaints.    In the light of the above, would the Commission state:      —  What conclusions does the Commission draw from the judgment with regard to the complaints lodged by the BDE on unequal fiscal treatment? Is the judgment likely to be applied to other cases in which equal fiscal treatment is at issue?      —  What does the Commission see as the judgment’s implications with regard to the complaints lodged by the BDE?      —  How does the Commission assess the Court’s ruling that the criterion ‘significant distortion of competition’ should not be narrowly interpreted?      —  What is the current state of progress with processing the complaints lodged by the BDE as much as two years ago? When does the Commission expect to be making progress, when will a decision be taken?