Article 51.

The party responsible for paying the tax may reclaim the part of the tax included by him in his declaration and which has been regularly paid in the manner described in Article 50, paragraph 2), under the following conditions:

the tax is indisputable and has been clearly described on an invoice issued by the party responsible for paying the tax to a contracting partner with reference to the register referred to in subparagraph 1 of Article 52;

the claim of the party responsible for paying the tax shall be deemed permanently non-collectable in case of absence of assets after recording as an indisputable claim in the liabilities of the bankruptcy of the contracting partner on the basis of a certificate issued by the acting liquidator;

the application for the repayment of the tax shall be submitted to OVAM by registered mail, accompanied by the invoice mentioned in point 1° and a copy of the certificate issued by the acting liquidator mentioned in point 2