Article 63.

In the absence of the settlement of the tax, the interest, the administrative penalty and related charges, the official charged with collection shall issue a final demand and notice.

 

This final demand and notice shall be signed and declared enforceable by the official designated for this purpose by the Government of Flanders. The final demand notice shall be served by writ or by registered letter.

 

 

 

The provisions of part V of the Judicial Code with regard to attachment and means of enforcement shall apply to the final demand and notice.