8: Provisions specific to registration duty, land registration tax, the property security contribution, stamp duty and the special tax on insurance policies

Registration duties or the land registration tax when it takes the place of these duties and the contribution provided for in article 879, are not subject to restitution once they have been duly collected on deeds or contracts subsequently revoked or cancelled by application of the articles 954 to 958, 1224 to 1230, 1304 and 1304-7, 1654 and 1659 of the Civil Code. In the event of rescission of a…

Unless it takes the place of registration duties under article 664, the land registration tax is only refundable in the event of an error by the service responsible for land registration. Subject to this same reservation, in the event of a rejection of the land registration formality pronounced, in particular, by virtue of Article 2423 of the Civil Code or the article 34 amended of decree no. 55-22 of 4…

When the requirements set out in article 1702 bis are not complied with, the land registration tax collected once again is not refundable.

In matters of expropriation in the public interest, registration duties or land registration tax levied on amicable acquisitions made prior to the declaration of public interest are refunded when, within the time limits set by Article R196-1 of the Book of Tax Procedures, it is proven that the properties acquired are covered by this declaration of public interest or by the transferability order. The restitution of rights may only apply…

The provisions of Article 1962 are applicable: 1° To all deeds or contracts relating to the acquisition of land, even enclosed or built-up, pursued in execution of a regularly approved alignment plan for the opening, straightening, widening of public streets or squares, communal roads and rural roads, as well as to all deeds or contracts relating to land acquired for the public highway by simple road measure under the conditions…

The duties levied on transfers of offices pursuant to article 724 are subject to restitution whenever the transmission has not been followed by effect. If there is only a price reduction, all that has been collected on the excess is also refunded. The application for restitution must be made within the time limits set by Article R. 196-1 of the Book of Tax Procedures.

When the existence of the person whose absence had led to the payment of death duties is judicially established, these duties may be refunded with the exception of those corresponding to the right of enjoyment enjoyed by the heirs.

1. Heirs or legatees are entitled, within the period set out in Article R. 196-1 of the Book of Tax Procedures, to claim, subject to the justifications prescribed in Article 770, the deduction of debts established by the operations of the liquidation of assets or judicial settlement (1), safeguard, recovery or judicial liquidation or by the final settlement of the distribution by contribution subsequent to the declaration and to obtain…

In the case of successive usufructs, as the eventual usufruct comes to an end, the bare owner is entitled to the return of a sum equal to what he would have paid less if the duty paid by him had been calculated on the basis of the age of the eventual usufructuary.

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.