May persons with a stamp duty debt take part in public tenders?

Court:

Council of State

Case no. (E.):

2009/79

Decision no. (K.):

2012/837

Decision date:

12 February 2023

Article 10(4)(d) of the Law draws no distinction as to the type of tax debt that bars participation in a tender. Accordingly, since the claimant, who had a finally established stamp duty debt as at the date of the tender, could not take part in the tender.