An error in the calculation of the price within the meaning of Article 226(1)(10) of the PPL is an error as to the correct determination of the facts, and not an incorrect performance of arithmetic activities constituting the calculation of the price.
In order to correctly compare the prices of tenders submitted under the public procurement procedure, the contracting authority should examine in detail the VAT rate indicated by the contractor, not only due to the possible obligation to settle the tax under the reverse charge VAT mechanism, but also due to the responsibility of the contracting authority for the proper preparation and conduct of the public procurement procedure.
Source: www.blogprzetargi.pl
