The Mutual Agreement Procedure (Article 25 OECD Model Convention) is a rather helpful tool to sort out all kind of interpretation conflicts between two contracting states. If tax treaties are in an intra-Union setting replaced by a Directive and if the content of the OECD Model Convention is transformed in such a Directive, the Court of Justice would become competent to solve all interpretation issues. There does not seem to be room for a MAP any more. However, the author explains that the settled case-law of the Court of Justice allows to give some room for the MAP, although the Court of Justice has to have the last word.
Intertax