<s>[INST] The next text is a question of a member of the European parliament:"Under the successive Community support frameworks, Portuguese vessel owners, like their counterparts in the other Member States, have received aids for the scrapping, immobilisation, refitting, modernisation and construction of fishing vessels, the aim being to modernise the fishing fleets.  As is well known, under these joint funding arrangements the Member State concerned has to contribute too. However, in the wake of a statement by the Association of Industrial Fishery Vessel Owners, the Portuguese tax authorities have concluded that this financial aid should be liable to the tax on collective earnings or IRC. This means that in reality the Portuguese state not only does not contribute: it actually benefits financially in net terms from the total funding of the project.  Can the Commission state its position on this practice of the Portuguese tax authorities as regards the Community support funds for the restructuring of fishing fleets?"
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 = [4]. </s>
Under the successive Community support frameworks, Portuguese vessel owners, like their counterparts in the other Member States, have received aids for the scrapping, immobilisation, refitting, modernisation and construction of fishing vessels, the aim being to modernise the fishing fleets.  As is well known, under these joint funding arrangements the Member State concerned has to contribute too. However, in the wake of a statement by the Association of Industrial Fishery Vessel Owners, the Portuguese tax authorities have concluded that this financial aid should be liable to the tax on collective earnings or IRC. This means that in reality the Portuguese state not only does not contribute: it actually benefits financially in net terms from the total funding of the project.  Can the Commission state its position on this practice of the Portuguese tax authorities as regards the Community support funds for the restructuring of fishing fleets?