CLEANING AND GUARDING SERVICES CONTRACTS: The non-inclusion of withholding tax results in the rejection of the tender

‘MICHAILOPOULOS & ASSOCIATES’ represented successfully a cleaning services company before the Administrative Court of Appeal of Athens. 

The Court of Appeal held that the non-inclusion of the relevant withholding tax 8% in the economic offer of a participant for the award of a cleaning services or guarding services contract, renders the latter ambiguous and results in its rejection.