Legal Literature

  • Legal Literature Details
    • Member State: Poland
    • Title: Incorrect calculation of VAT and mistake in the price calculation
    • Subtitle:
    • Type: website article
    • URL:
    • Author: OLSZEWSKA-STOMPEL, J.
    • Reference: Publikacje Elektroniczne ABC
    • Publication Year: 2013
    • Keywords: price, price indication, price information
  • Directive Articles
    Price Indication Directive, Article 2, (a)
  • Headnote
    The article describes the possibilities of correcting a mistake in the calculation of VAT in a tender bid submitted by an economic operator.

    The author focuses on the aspects related to public procurement law. The calculation of the price included in a tender bid is a very important aspect of the procurement because it has a direct impact on the final result of the procedure.

    The article reviews the most important decisions of the National Appeals Chamber and the courts concerning mistakes in price calculation.

    The author refers to a judgment that highlights the relationship between the price in a public procurement law and the definition of price in the Act on Prices of 5 July 2001.

    The author also assesses whether a mistake in the price calculation may be perceived as a mistake in a declaration of will and what the potential consequences thereof might be.
  • General Note
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