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. BednarskiSubject(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.
Journal: Roczniki Nauk Prawnych
- Issue Year: 33/2023
- Issue No: 4
- Page Range: 7-23
- Page Count: 17
- Language: Polish