THE COMPLETENESS OF THE GROUNDS FOR EXCLUDING AN ECONOMIC OPERATOR FROM PARTICIPATION IN PUBLIC CONTRACTS AND THE CONDUCT OF FISCAL INVESTIGATIONS AND AUDITS AGAINST HIM Cover Image

KOMPLETNOŚĆ PRZESŁANEK WYKLUCZENIA WYKONAWCY Z UDZIAŁU W ZAMÓWIENIACH PUBLICZNYCH A PROWADZENIE WZGLĘDEM NIEGO POSTĘPOWAŃ I KONTROLI PODATKOWYCH
THE COMPLETENESS OF THE GROUNDS FOR EXCLUDING AN ECONOMIC OPERATOR FROM PARTICIPATION IN PUBLIC CONTRACTS AND THE CONDUCT OF FISCAL INVESTIGATIONS AND AUDITS AGAINST HIM

Author(s): Mirosław J. Bednarski
Subject(s): Public Administration, Public Law, Administrative Law
Published by: Towarzystwo Naukowe KUL & Katolicki Uniwersytet Lubelski Jana Pawła II
Keywords: public procurement; tax arrears; exclusion of contractor; tax audit; tax proceedings;

Summary/Abstract: The article focuses on the analysis of the existing prerequisites for the exclusion of contractors from participation in public procurement. In this context, author points out the in- completeness of the regulations of Polish law. The author also presents the possibility of intro- ducing into Polish law the premise of examining the contractor’s tax situation for the future, tak- ing into account pending tax inspections and proceedings. The article proposes a new premise of exclusion, which takes into account the possibility of the contractor to submit a list of inspections and pending proceedings together with administrative acts issued in their course.

  • Issue Year: 33/2023
  • Issue No: 4
  • Page Range: 7-23
  • Page Count: 17
  • Language: Polish
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