PL EN


2013 | 12 | 45-57
Article title

Pełnomocnik jako reprezentant strony w jurysdykcyjnym postępowaniu podatkowym – wybrane aspekty

Authors
Title variants
EN
Attorney as a party’s representative in the jurisdictional execution of taxes – the chosen aspects
Languages of publication
Abstracts
EN
The objective of this article is to present and analyse the chosen aspects connected with the granting of the power of attorney in the jurisdictional execution of taxes. The author notes that granting the power of attorney, specification of its scope and contents depends solely on the tax payer’s will. However, the moment at which the attorney “enters” into the tax case as a representative of a party is the submitting the power of attorney or its copy to the documents of the case. In other words, power of attorney in the tax procedure must be manifested in order for this information to reach the tax authority. The article’s objective is also to establish if the power of attorney granted in the tax procedure is effective in the tax audit, audit activities, enforcement proceedings or proceedings to secure claim.
Keywords
Year
Issue
12
Pages
45-57
Physical description
Contributors
  • Wydział Prawa i Administracji Uniwersytetu Łódzkiego
References
Document Type
Publication order reference
Identifiers
YADDA identifier
bwmeta1.element.desklight-4ab3f4e3-d11e-4d73-b5d1-eb5f638f1c24
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