d. Other ways in which the mutual agreement procedure may terminate
- d.4 The question to which the procedure relates does not exist or ceases to exist
- d.3 Objection not justified
- d.2 When there is a final judgment from a Spanish court or any other equivalent decision of a court of another affected state that is binding upon the competent authority in accordance with its internal regulations, on the elements of the tax obligation that were subject to the mutual agreement procedure
- d.1 Withdrawal