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Are there aggregation and/or anti-avoidance rules?

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Are there aggregation and/or anti-avoidance rules?

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The Regime provides both for aggregation and anti-avoidance rules. As a general rule subject to exceptions in order to promote participation of micro-, small- and medium-size companies, whenever possible, goods and services should be classified under the same heading or commercial category. As well, it is prohibited to split one contract into several ones in order to avoid the threshold values established for determining the applicable awarding procedure. It is assumed that an infringement took place in case –without justified reasons– an awarding procedure is initiated within three months of having called to a prior one on the same kind of goods or services. See Decree No. 436/00, articles 50 and 51.

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