d. Other ways in which the mutual agreement procedure may terminate
- d.1 Withdrawal
- d.2 Where there is a final judgment of a Spanish court, or an equivalent decision of a court of another affected state that binds the competent authority in accordance with its domestic law, regarding the elements of the tax obligation which have been the subject of the mutual agreement procedure
- d.3 Unjustified objection
- d.4 The question to which the procedure relates does not exist or ceases to exist