d.3 Objection not justified

Once the request for initiation has been accepted, the competent authority receiving the request must assess whether or not the objection is justified.

It is understood that the objection is not justified when, for example, the Tax Treaty at issue requires for conducting a mutual agreement procedure that there is double taxation and the competent authority which receives and admits it decides, after the analysis of the case, that this double taxation has not occurred.

Where a competent authority deems there to be an objection not justified and the relevant convention does not provide for the possibility of submitting the mutual agreement procedure request to any competent authority, rather than just to that of the state where the taxpayer is resident, the other competent authority and the taxpayer will be notified, putting an end to the procedure.