Publication of agreements reached between competent authorities in the context of mutual agreement procedures
Both in the case of procedures conducted under the European Arbitration Convention and those conducted under Directive (EU) 2017/1852, the agreement reached by the competent authorities as a result of the decision of the advisory commission may be published in its entirety if agreed by the competent authorities of the Member States concerned and subject to the consent of the taxpayers (Article 12(2) of the European Arbitration Convention and Article 55 of the Regulation on Mutual Agreement Procedures).
In the case of the mechanism provided for in Directive (EU) 2017/1852, where the competent authorities or the taxpayer concerned do not consent to the publication of the agreement in its entirety, an abstract of the agreement will be published containing a description of the issue and the subject matter, the date and the tax periods involved, the legal basis, the sector, and a short summary of the final outcome, as well as a description of the method of arbitration used, where applicable.
The competent Spanish authority will send the information to be published in accordance with the preceding paragraph to the Spanish taxpayer before its publication. The taxpayer may, within sixty days of the receipt of such information, request that any information concerning any trade, business, industrial or professional secret or trade process, or that is contrary to public order, not be published.