The registration tax due for the decree granting enforceability to an arbitral award constitutes the subject matter of a joint and several obligation borne by all parties to the arbitral proceedings, irrespective of whether only one of the parties has applied for enforceability of the award, and the party who has made payment is entitled to recover it in whole or in part from the other parties by means of an action for contribution.
The right to reimbursement of the share of registration tax on the arbitral award is distinct from and may be exercised independently of the right to reimbursement of procedural costs, arising even where the latter is excluded by reason of costs having been set off under the arbitral decision.
An arbitral award ruling on reserves entered in the accounts by the contracting undertaking, including the disapplication of the penalty imposed at the stage of final accounting for the works, necessarily implies examination and consideration of the sums recorded in the final accounting, encompassing within the overall liquidation also the amount of the final balance for the works.