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Part 1  >  Section 4  >  Chapter 12. OFFSET AND REFUND OF OVERPAID OR OVER COLLECTED AMOUNTS


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ARTICLE 79. (1) Refund of Overpaid Tax, Fee, Penalty and Fine

1. An overpaid amount of tax shall be [one] refundable to the taxpayer in the procedure provided for by this Article. [two] The amount of excessively paid tax shall be [three] only refunded to a taxpayer if he has arrears [four] of other taxes of the appropriate type or debts in respect [five] of the appropriate penalties, as well as in respect of fines to be [six] recovered in the instances provided for by this Code, after [seven] setting off this amount against the repayment [eight] of the said arrears (debts) in compliance with Article [nine] 78 of this Code.


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Feature conception:


Thus it appears, in what various ways Nature has taught man her first great lesson of love and union.

Nor did she give the same talents either in kind or in degree to all, evidently meaning that the inequality of her gifts should be ultimately equalized by a reciprocal interchange of good offices and mutual assistance.

Thus, in different countries, she has caused different commodities to be produced, that expediency itself might introduce commercial intercourse.


Desiderius Erasmus

The Complaint of Peace

   




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