(49) Såfremt Det Forenede Kongerige og Spanien skulle indgå en aftale om fælles suverænitet over Gibraltar, ville Kommissionens holdning til regional specificitet have den meningsløse virkning, at den gældende skattesats i Gibraltar skulle være den samme som både den eksisterende skattesats i Det Forenede Kongerige og den eksisterende skattesats i Spanien.
(49) If the United Kingdom and Spain were to enter into an agreement to establish joint sovereignty over Gibraltar, the Commission's position on regional specificity would have the nonsensical effect that the prevailing tax rate in Gibraltar would have to equal both the prevailing tax rate in the United Kingdom and the prevailing tax rate in Spain.