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Legal And Tax Treatment Of The Associations For The Participation In Tenders

Author

Listed:
  • Alina Bilan

    (Bucharest Bar, Romania)

  • Lorena Ciobanu

    (Bucharest Bar, Romania)

Abstract

The participation of groups of economic operators with joint tender to public procurement procedures requires the conclusion of association agreements published together with the procurement documents by the contracting authorities. The contracting authorities often require these temporary associations specific legal forms, similar to joint ventures, or certain conditions concerning their organisation and functioning. This present study analyses the associations for participation to public tenders in light of public procurement and fiscal legislation, trying to asses if these contracts are joint venture agreements, to what extent the clauses comprised in the drafts imposed in the procuremnt documents are compatible with the public procurement and fiscal laws and if they may be challenged by the economic operators.

Suggested Citation

  • Alina Bilan & Lorena Ciobanu, 2017. "Legal And Tax Treatment Of The Associations For The Participation In Tenders," Perspectives of Law and Public Administration, Societatea de Stiinte Juridice si Administrative (Society of Juridical and Administrative Sciences), vol. 6(1), pages 14-25, December.
    • Handle: RePEc:sja:journl:v:6:y:2017:i:1:p:14-25
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    File URL: http://businesslawconference.ro/revista/articole/an6nr1/3.%20Bilan,%20Ciobanu.pdf
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    More about this item

    Keywords

    temporary association for participation to public tenders; public procurement; fiscal treatment of associations for participation to public procurement procedures.;
    All these keywords.

    JEL classification:

    • K23 - Law and Economics - - Regulation and Business Law - - - Regulated Industries and Administrative Law
    • K - Law and Economics

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