art_15__para_7
7. A notification or decision made pursuant to paragraph 1 or 4 shall: contain the reasons for the assessment or determination in question; be subject to a right of appeal. Moreover, a decision made pursuant to paragraph 4 shall indicate how it complies with the requirement for proportionate application laid down in paragraph 4, second subparagraph.
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Source: EUR-Lex (Cellar) · retrieved 2026-10-14 · Text as adopted (Official Journal); later amendments are not incorporated in this text.