<s>[INST] The next text is a question of a member of the European parliament:"On 11May2011, the French Government submitted a proposal to establish a special tax on holiday homes owned by foreigners or French nationals living abroad. The tax rate is to amount to 20% of the theoretical rental value of the property. Provided that the French Parliament gives its approval, the special tax will enter into force on 1January2012. In principle, each Member State makes its own decisions on its tax system. However, measures taken by individual Member States must always comply with the basic freedoms laid down in the Treaties — in particular the principle of equal treatment.  The planned special tax only applies to foreign property owners or French nationals living abroad.  1.Does the tax reform planned in France breach the principle of non-discrimination or any internal market rules?  2.In the Commission’s view, will the planned reform create an inadmissible obstacle to foreign investments in France?"
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>
On 11May2011, the French Government submitted a proposal to establish a special tax on holiday homes owned by foreigners or French nationals living abroad. The tax rate is to amount to 20% of the theoretical rental value of the property. Provided that the French Parliament gives its approval, the special tax will enter into force on 1January2012. In principle, each Member State makes its own decisions on its tax system. However, measures taken by individual Member States must always comply with the basic freedoms laid down in the Treaties — in particular the principle of equal treatment.  The planned special tax only applies to foreign property owners or French nationals living abroad.  1.Does the tax reform planned in France breach the principle of non-discrimination or any internal market rules?  2.In the Commission’s view, will the planned reform create an inadmissible obstacle to foreign investments in France?