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Guide to mutual agreement procedures

3. Acceptance/denial of the request

  1. e. Informing courts of acceptance of the request for suspension purposes
  2. d. Cases where the request has been accepted in the other state
  3. c. Communication of acceptance/denial to the other competent authority
  4. b. Grounds for denying the initiation of a mutual agreement procedure.
  5. a. Notification of acceptance/denial to the spanish taxpayer