Article L3123-2 of the French Public procurement code
Persons who have not made the tax or social security declarations required of them or who have not paid the taxes, levies, contributions or social security contributions due are excluded from the procedure for awarding concession contracts. The list of these taxes, levies, contributions or social security contributions is set by an order of the Minister for the Economy, which is appended to this Code.This exclusion does not apply to…