Annex II.10 Serious violations of obligations relating to the payment of taxes and duties or social security contributions.

(Articles 94, paragraph 6 and 95, paragraph 2)

Article 1.

1. Pursuant to and for the purposes of Article 94, paragraph 6, of the code, serious violations are those which involve a failure to pay taxes and fees exceeding the amount referred to in Article 48-bis, paragraphs 1 and 2-bis, of the decree of the President of the Republic 29 September 1973, n. 602. Those contained in sentences or administrative acts no longer subject to appeal constitute definitively ascertained violations. Those that prevent the issuing of the single contribution regularity document (DURC), referred to in the decree of the Minister of Labor and Social Policies of 30 January 2015, published in the Official Gazette of the Italian Republic no., constitute serious violations in contributory and social security matters. 125 of 1 June 2015, or the certifications issued by the reference social security institutions not adhering to the one-stop social security system.

2. In relation to articles 94, paragraph 6 and 95 paragraph 2, the single document of contribution regularity acquired automatically by the contracting authorities from the social security institutions in accordance with current legislation is considered a means of proof, with reference to social security and welfare contributions.

Article 2.

1. Pursuant to and for the purposes of Article 95, paragraph 2, of the code, failure to comply with the obligations relating to the payment of taxes and duties deriving from:

a) notification of tax deeds, resulting to office control activities;

b) notification of tax deeds following office liquidation activities;

c) notification of payment orders concerning tax claims, subject to irregularity notices issued following automated or formal control of the declaration, pursuant to articles 36-bis and 36 -ter of the decree of the President of the Republic 29 September 1973, n. 600 and article 54-bis of the decree of the President of the Republic of 26 October 1972, n. 633.

Article 3.

1. Pursuant to and for the purposes of Article 95, paragraph 2, of the code, the violation is considered serious when it involves non-compliance with an obligation to pay taxes or duties for an amount which, excluding penalties and interest, is equal to or greater than 10 percent of the contract value. For contracts divided into lots, the severity threshold is related to the value of the lot or lots for which the economic operator is competing. In the case of subcontracting or participation in temporary groupings or consortia, the severity threshold referring to the subcontractor or participant in the grouping or consortium is related to the value of the service undertaken by the individual economic operator. In any case, the amount of the violation must not be less than 35,000 euros. Those that prevent the issuing of the DURC, as per the decree of the Minister of Labor and Social Policies of 30 January 2015, or the certifications issued by the reference social security bodies not adhering to the one-stop social security system, constitute serious violations in the field of social security and contributions. /p>

Article 4.

1. Pursuant to and for the purposes of Article 95, paragraph 2, of the code, the serious violation referred to in Article 3, paragraph 1, of this annex is considered not definitively ascertained, and therefore assessable by the contracting authority for exclusion from the participation in procedures for the awarding of public contracts, when the deadlines for fulfilling the payment obligation have expired in vain and the tax deed or payment demand has been promptly challenged.

2. The violations referred to in paragraph 1 are not relevant for the purposes of excluding the economic operator from participation in the procurement procedure if in relation to them there has been a judicial ruling favorable to the economic operator which has not become final, until any reform of the same or until the violation is definitively ascertained, or if jurisdictional or administrative suspension measures have been adopted.