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

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….