Within a period of thirty days of the date of sending the official notice to pay or a further claim by registered mail, the party responsible for paying the tax may submit an appeal by registered mail to the Flemish minister appointed by the Government of Flanders, who shall issue a ruling within six months of the date of sending the notice of appeal. A copy of this appeal must be delivered to OVAM by registered letter. Under penalty of nullity, the appeal shall make reference to the case number, assessment year and quarter mentioned in the official notice to pay or the further claim. The Flemish minister appointed by the Government of Flanders may extend the abovementioned period once only by a period of six months by means of a registered letter stating reasons sent to the party responsible for paying the tax.
Before taking a decision, the Flemish minister appointed by the Government of Flanders shall present the disputes referred to in the first paragraph before an advisory committee.
The Government of Flanders shall determine the more specific regulations with respect to the operation and composition of the disputescommittee.
In the absence of a ruling by the Flemish minister appointed by the Government of Flanders within the period mentioned in the first paragraph, the appeal of the party responsible for paying the tax shall be deemed to have been granted.
The minister shall send his decision to the party responsible for paying the tax by registered mail. An appeal may be lodged against the decision of the minister in accordance with the provisions of Articles 1385decies and 1385undecies of the Judicial Code.
In the event that proceedings are conducted before the Court of Cassation, notwithstanding Article 1080 of the Judicial Code, the application for a provision in cassation and the answer to the provision may be signed and deposited by a lawyer.