S.L. 601.3 Art. 193Exclusion for failure to abide with obligations concerningtaxesor social contributions.

(1) An economic operator shall likewise be excluded from participation in a procurement procedure where the authority responsible for the tendering process is aware that the economic operator is in breach of its obligations relating to the payment of taxes or social security contributions and where this has been established by a local or foreign judicial or administrative decision having final and binding effect.

(2) The authorities responsible for the tendering process are also entitled to exclude an economic operator from participation in a procurement procedure if they can demonstrate by any appropriate means that the economic operator is in breach of its obligations relating to the payment of taxes or social security contributions, even in the absence of a local or foreign judicial or administrative decision.

(3) The term ‘appropriate means’ under this regulation includes any certificate, declaration or documentation issued by a competent entity which demonstrate that the economic operator is in breach of its obligations relating to the payment of taxes and, or social security contributions.

(4) The exclusion mentioned under this regulation shall no longer apply if the economic operator fulfils his obligations by paying or by entering into a binding arrangement with a view to paying the taxes or social security contributions due, including, where applicable, any interest accrued or fines.