Article 441 of Civil Code

1- In the event of denial, an action claiming taxes and fees due to the State shall not be heard after the lapse of ten years. For annual taxes and fees, this period shall begin to run from the end of the year in which they become due, and for fees due in respect of judicial documents, from the date the pleadings conclude in the action for which those documents were drawn up, or from the date they were drawn up if no pleadings took place. 2- The same rule shall apply where the action claims repayment of taxes and fees paid without legal entitlement. In this case, the period shall begin to run from the day the taxpayer is notified of the final settlement of those taxes and fees. 3- The foregoing provisions shall not prejudice the provisions of special laws.