Chapter V: Tax relief and refunds

In the absence of the information or proof prescribed by article 763, the highest duties shall be levied, in accordance with the same article, unless the overpayment is reimbursed, upon request submitted within the period provided for in Article R. 196-1 of the Book of Tax Procedures and on the representation of the birth certificate, if the birth took place outside France.

1. The special tax on insurance agreements and penalties paid in error may be refunded. 2. The tax duly paid may only be refunded in the event of cancellation, annulment or judicial resolution of the agreement, up to the fraction relating to: a. The sums stipulated for the benefit of the insurer and their accessories, the reimbursement of which to the insured is ordered by the judgment or decree; b….