<s>[INST] The next text is a question of a member of the European parliament:"Soy products are mainly used as substitutes for milk products of animal origin (often in case of lactose intolerance or milk protein allergy) since they are able to provide an equivalent nutritional value to dairy products, which leads to the fact that soy and dairy products are directly competing on the market.  Whereas all Member States apply reduced VAT rates on dairy products, several Member States apply the standard VAT rate — which is considerably higher — on soy products (e.g. Spain and Austria).  Member States have to respect the principle of """"""""fiscal neutrality"""""""" which prohibits the application of different VAT treatments on equal/similar competing products since it leads to a distortion of competition. Also the European Court of Justice decided in several cases that similar goods/services have to be subjected to a uniform VAT rate.  1.Has the Commission taken or does it envisage any concrete measures to protect the principle of """"""""fiscal neutrality"""""""" within the Member States in the case of soy products?  2.Is the Commission planning to include recommendations to the Member States on applying uniform VAT rates on soy and dairy products in the framework of the general review of reduced rates planned for 2003 or in its biannual report reviewing the scope of the reduced VAT rates?"
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>
Soy products are mainly used as substitutes for milk products of animal origin (often in case of lactose intolerance or milk protein allergy) since they are able to provide an equivalent nutritional value to dairy products, which leads to the fact that soy and dairy products are directly competing on the market.  Whereas all Member States apply reduced VAT rates on dairy products, several Member States apply the standard VAT rate — which is considerably higher — on soy products (e.g. Spain and Austria).  Member States have to respect the principle of """"""""fiscal neutrality"""""""" which prohibits the application of different VAT treatments on equal/similar competing products since it leads to a distortion of competition. Also the European Court of Justice decided in several cases that similar goods/services have to be subjected to a uniform VAT rate.  1.Has the Commission taken or does it envisage any concrete measures to protect the principle of """"""""fiscal neutrality"""""""" within the Member States in the case of soy products?  2.Is the Commission planning to include recommendations to the Member States on applying uniform VAT rates on soy and dairy products in the framework of the general review of reduced rates planned for 2003 or in its biannual report reviewing the scope of the reduced VAT rates?