Mutual Agreement Procedure
(1) Where a resident of a Member State considers that the actions taken by another Member States result for him or her in taxation not in accordance with the provisions of this Regulation, he or she may, irrespective of the remedies provided by the domestic law of that State, present his or her case to the competent authority of the Member State of which he or she is a national.
The case must be presented within three years from the first-notification of the action resulting in taxation not in accordance with the provisions of this Regulation.
(2) The competent authority shall endeavor, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the State or other Member States, with a view to the avoidance of taxation which is not in accordance with this Regulation.
The Member States may submit to the Commission the cases of double taxation not provided for by this Regulation.
The Commission shall take steps to find a solution to these cases.