1. The contracting authority shall be bound to set as contract terms that the successful tenderer
- may not pay or charge, in the context of the performance of the contract, any cost incurred in relation to a company not being in compliance with the stipulations set out in Article 62(1)(ka)-(kb) and which may be used for reduction of the successful tenderer’s taxable income;
- shall reveal its structure of ownership to the contracting authority during the full period of performance of the contract, and notify without delay the contracting authority of the transactions according to Article 143(3).
2. The successful tenderer having his fiscal domicile in a foreign country shall be bound to attach to the contract an authorization stating that data concerning the successful tenderer may be acquired by the Hungarian National Tax and Customs Authority directly from the competent tax authority of the successful tenderer’s fiscal domicile, without using cross border legal assistance.