<s>[INST] The next text is a question of a member of the European parliament:"The SS Lazio sports club, which is heavily indebted to the Italian tax authorities to the sum of EUR157million, has agreed an ‘amicable’ solution to its debt problem with the national revenue agency by undertaking to pay a total of ‘only’ EUR140 million over a 23‑year period.  Does the Commission not intend to take account of the fact that the total debt of SS Lazio also includes VAT, plus the tax on physical persons (IRPEF) in respect of its staff?  In addition, should not this tax deal, which is highly anomalous by the standards of the treatment received by most Italian businesses, be considered as a hidden form of state aid to an ailing company?  Should not the aid granted to SS Lazio, as a tax concession reserved for a single company in contradistinction to the usual treatment of undertakings by the Italian tax authorities, be considered a flagrant breach of the principle of free competition between enterprises?"
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 SS Lazio sports club, which is heavily indebted to the Italian tax authorities to the sum of EUR157million, has agreed an ‘amicable’ solution to its debt problem with the national revenue agency by undertaking to pay a total of ‘only’ EUR140 million over a 23‑year period.  Does the Commission not intend to take account of the fact that the total debt of SS Lazio also includes VAT, plus the tax on physical persons (IRPEF) in respect of its staff?  In addition, should not this tax deal, which is highly anomalous by the standards of the treatment received by most Italian businesses, be considered as a hidden form of state aid to an ailing company?  Should not the aid granted to SS Lazio, as a tax concession reserved for a single company in contradistinction to the usual treatment of undertakings by the Italian tax authorities, be considered a flagrant breach of the principle of free competition between enterprises?