beings as referred to in Article 2 of Directive 2011/36/EU of the  European Parliament and of the Council;  (e) it has shown significant deficiencies in complying with the main  obligations in the performance of a contract or an agreement financed by  the Union’s budget, which has led to its early termination or to the  application of liquidated damages or other contractual penalties, or which  has been discovered following checks, audits or investigations by a  contracting authority, the European Anti-Fraud Office (OLAF) or the  Court of Auditors; (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. Page  36  of  50