<s>[INST] The next text is a question of a member of the European parliament:"Is the Commission aware that firms, for instance of British origin, are producing goods in Malta which are then exported to the EU under the terms of an Association Agreement between Malta and the EU?  Malta grants such firms full tax relief, but only in respect of goods which Malta exports to the EU.  The granting of full tax relief is distorting competition with firms producing goods within the EU. Moreover, the Commission has concluded that tax breaks are also covered by the prohibition on subsidies and aid."
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>
Is the Commission aware that firms, for instance of British origin, are producing goods in Malta which are then exported to the EU under the terms of an Association Agreement between Malta and the EU?  Malta grants such firms full tax relief, but only in respect of goods which Malta exports to the EU.  The granting of full tax relief is distorting competition with firms producing goods within the EU. Moreover, the Commission has concluded that tax breaks are also covered by the prohibition on subsidies and aid.