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Guide to mutual agreement procedures

c.11 INDICATION OF WHETHER THE TAXPAYER HAS PREVIOUSLY SUBMITTED A REQUEST TO ANY OF THE COMPETENT AUTHORITIES INVOLVED, WITHIN THE FRAMEWORK OF A MUTUAL AGREEMENT PROCEDURE REGULATED IN THIS REGULATION AND REGARDING THE SAME OR A SIMILAR QUESTION

While it is mandatory in every case, it is particularly important in relation to requests for initiation under the Directive, which put an end to any mutual agreement procedure that was under way regarding the question under a Tax Treaty and/or the Arbitration Convention.

Example:

Example: The competent authorities of Spain and Germany are conducting a mutual agreement procedure under the Arbitration Convention and the Tax Treaty in force between Spain and Germany relating fiscal year 2019. At one point, the taxpayer decides they would prefer the mutual agreement procedure to be conducted under the provisions of the Directive For that to be the case, apart from certain exceptions, they would have to submit a new request for initiation under the Directive, to both Spanish and German competent authority.

Even though the taxpayer submits both requests at the same time, the Spanish competent authority receives it on 20 December of a fiscal year and the German authority receives it on 8 January of the following fiscal year. The procedure that was being conducted under the Arbitration Convention and the Tax Treaty ends on 20 December, date on which the mutual agreement procedure under the Directive would be initiated.