Kurator osoby fizycznej w postępowaniu podatkowym w świetle art. 138 § 1 Ordynacji podatkowej
Curator of an individual in tax proceedings in the light of Article 138 § 1 of the Tax Ordinance Act

Summary/Abstract: The article deals with the subject of the legal regulation in Article 138 § 1 of the Tax Ordinance Act (TOA), according to which the tax authority is obliged to apply to the court for the appointment of a curator for a person incapable of legal actions or an absent person. The author stresses that the provision of Article 138 § 1 of the TOA guarantees to a natural person who is incapacitated or absent that, through the appointment of a curator, the initiation and conduct of tax proceedings will take place while ensuring his/her proper representation at each of their stages.

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