Instytucja pełnomocnictwa procesowego w świetle wykonywania przez administrację podatkową zadań orzeczniczych. Najważniejsze problemy
Institution of a power of attorney in the light of the performance of judicial tasks by the tax administration. The most important problems

Summary/Abstract: In the sphere of functioning of the institution of power of attorney in tax and customs proceedings, individual tax authorities carry out the judicial tasks stipulated for them by statutory provisions. The regulations distinguish general power of attorney, special power of attorney and power of attorney for service. A power of attorney is an optional factor in tax proceedings, however, when used by a party to such proceedings, it often poses a problem in terms of the correct application of tax and customs laws in this respect by tax authorities. In the paper, I attempted to present the institution of the power of attorney in the proceedings of tax authorities during the performance of statutory tasks by the local tax administration and presented the most important legal problems related to it, i.e.: frequent changes in regulations, incomplete regulations, frequent change of attorneys or their seats, unclear content of powers of attorney and multiple powers of attorney for one tax, customs or enforcement case. The main conclusion is that the factors stabilizing the power of attorney in the jurisprudence of the tax authorities are uniform judicial and administrative jurisprudence and uniform interpretation of regulations by the National Tax Information, and then a well-thought out and comprehensive amendment to the provisions on the power of attorney.

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