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 — V Civ., 20 January 2026, No. 1275, «Supreme Court, order of 20 January 2026, N. 1275», in Arbitration in Italy, https://www.arbitratoinitalia.it/en/decisione/supreme-court-order-of-20-january-2026-n-1275/