Gibraltar
And the smuggling of tobacco from Morocco to Gib and in to Spain is a big hole in the Spanish treasury, hence the increased border checks which seemed to spark the heightened tensions.
Many Gibraltarians have had a cushy deal since the 80s, going to Spain to work, buy property and use the healthcare system but without necessarily doing it above board with regards to Spanish tax law.
The prime minister said they're plugging the leaks everywhere which is fair enough I suppose. It's what we'd do if we were in that much trouble.