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(f) it has been established by a final judgment or final administrative decision that the person has committed an irregularity within the meaning of Article 1(2) of Council Regulation (EC, Euratom) No 2988/95; 

(g) it has been established by a final judgment or final administrative decision that the person has created an entity under a different jurisdiction with the intent to circumvent fiscal, social or any other legal obligations in the jurisdiction of its registered office, central administration or principal place of business. 

(h) ( only for legal persons ) it has been established by a final judgment or final administrative decision that the person has been created with the intent provided for in point (g). 

(i) for the situations referred to in points (c) to (h) above the person is subject to: 

i.facts established in the context of audits or investigations carried out by the European Public Prosecutor's Office after its establishment, the Court of Auditors, the European Anti-Fraud Office (OLAF) or the internal auditor, or any other check, audit or control performed under the responsibility of an authorising officer of an EU institution, of a European office or of an EU agency or body; 

ii.non-final judgments or non-final administrative decisions which may include disciplinary measures taken by the competent supervisory body responsible for the verification of the application of standards of professional ethics; 

iii. facts referred to in decisions of entities or persons being entrusted with EU budget implementation tasks; 

iv.information transmitted by Member States implementing Union funds; 

v.decisions of the Commission relating to the infringement of Union competition law or of a national competent authority relating to the infringement of Union or national competition law; or 

vi. decisions of exclusion by an authorising officer of an EU institution, of a European office or of an EU agency or body. 

## II – SITUATIONS OF EXCLUSION CONCERNING NATURAL OR LEGAL PERSONS WITH POWER OF REPRESENTATION, DECISION-MAKING OR CONTROL OVER THE LEGAL PERSON AND BENEFICIAL OWNERS 

## Not applicable to natural persons, Member States and local authorities 

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