As is well known, according to Article 80, paragraph 4 of Legislative Decree No. 50/2016 (according to the new Code, this provision is re-proposed in Article 94, paragraph 6 of Legislative Decree No. 36/2023), if an economic operator has committed serious violations, definitively ascertained, with respect to obligations relating to the payment of taxes or social security contributions, according to Italian law or the law of the State in which they are established, it constitutes grounds for exclusion from the tenders.
Over time, administrative case law has interpreted this case of exclusion differently: Read more
