<s>[INST] The next text is a question of a member of the European parliament:"The Belgian accountancy law cited above applies to Belgian legal persons, while in the case of businesses established under the law of other countries which have a branch in Belgium, the accountancy law of theEU Member State of the parent company of the Belgian branch could apply instead of Belgian accountancy law.  1.Does the Commission consider such legislation appropriate and compatible with European principles? Does the Commission know of any other EU Member States which apply an accounting requirement similar to that which exists in Belgium when a revalued fixed asset is realised? If so, which?  2.Moreover, in order to have the benefit of fractioned payment of tax on a gain in value in Belgium, an inviolability condition must be met. Is the Commission aware of any other EU Member States whose tax law imposes the same or an equivalent requirement? If so, which?  3.Does not the Commission consider that a legal person (a subsidiary) in Member State A to which the accounting requirement of Member State A applies suffers indirect discrimination in comparison with a branch in Member State A which ís subject to the accountancy law applicable to its parent company from Member State B, which has no accounting requirement?  4.What recommendations would the Commission make or what measures would it take, if appropriate, in order to enforce the European principles of non-discrimination in this case?"
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>
The Belgian accountancy law cited above applies to Belgian legal persons, while in the case of businesses established under the law of other countries which have a branch in Belgium, the accountancy law of theEU Member State of the parent company of the Belgian branch could apply instead of Belgian accountancy law.  1.Does the Commission consider such legislation appropriate and compatible with European principles? Does the Commission know of any other EU Member States which apply an accounting requirement similar to that which exists in Belgium when a revalued fixed asset is realised? If so, which?  2.Moreover, in order to have the benefit of fractioned payment of tax on a gain in value in Belgium, an inviolability condition must be met. Is the Commission aware of any other EU Member States whose tax law imposes the same or an equivalent requirement? If so, which?  3.Does not the Commission consider that a legal person (a subsidiary) in Member State A to which the accounting requirement of Member State A applies suffers indirect discrimination in comparison with a branch in Member State A which ís subject to the accountancy law applicable to its parent company from Member State B, which has no accounting requirement?  4.What recommendations would the Commission make or what measures would it take, if appropriate, in order to enforce the European principles of non-discrimination in this case?