Zaległość podatkowa jako podstawa wykluczenia wykonawcy z postępowania o udzielenie zamówienia publicznego
Tax arrears as a ground for excluding a contractor from a public procurement procedure

Summary/Abstract: The article aims to establish the differences between two similar grounds for excluding a contractor from a public procurement procedure provided for in art. 108 par. 1 (3) and Article 109 para. 1 (1) of the Public Procurement Law Act (PPL). This act provides for over twenty grounds for excluding. Some of them are obligatory, some – optional. A special case is tax arrears which are of obligatory (Article 108 par. 1 (3) of the PPL) and optional (Article 109 par. 1 (1) PPL) character. The ground specified in art. 108 par. 1 (3) PPL applies in the case of tax arrears confirmed by a final court judgment or a final administrative decision, while the ground provided for in art. 109 par. 1 (1) PPL is applicable in the case of arrears that are not final. These grounds are therefore complementary. Accumulation of them in one procedure may result in the elimination from the procedure of a contractor who has failed to meet his tax obligations even slightly. Public Procurement Law Act, especially art. 109 par. 3, however, allows mitigating these effects. In addition, the optional ground allows evaluating the contractor basing on the documents of the tax authority, and not – as under art. 108 par. 1 (3) PPL – only based on the contractor’s declaration.

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