Legal Principle

As regards stamp duty on an arbitral award declared enforceable, where a public authority is a party to the arbitral proceedings and costs have been set off, if registration is requested by the public authority, the duty is recorded as a debit for the portion corresponding to the set-off and is borne by the private counterparty for the remainder, pursuant to art. 159 d.P.R. 115/2002.

Methodological Notes

standard

How to cite

Cassazione, 20/01/2026, n. 1275, in Arbitrato in Italia, https://www.arbitratoinitalia.it/en/decisione/supreme-court-order-of-20-january-2026-n-1275/

Copy Citation