Article 61.

The official mentioned in Article 60 shall also decide on the reasoned requests for the release from or reduction of the administrative penalty addressed to him by registered mail by the party responsible for paying the tax. Under penalty of nullity, these requests must be submitted at the latest within one month after the appellant has been notified of the decision of the Flemish minister appointed by the Government of Flanders concerning the appeal lodged in accordance with the provisions of the fifth paragraph of Article 55.

 

An appeal may be lodged against the decision mentioned in the first paragraph in accordance with the provisions of Articles 1385decies and 1385undecies of the Judicial Code.

 

In case of proceedings before the Court of Cassation, by way of derogation from 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.