Tymczasowy pełnomocnik szczególny w postępowaniu podatkowym
Interim special attorney in tax proceedings

Summary/Abstract: Background: The subject of the research is the institution of an interim special attorney appointed in tax proceedings under the rules given in Articles 138l–138n of the Tax Ordinance Act (in particular, the scope and grounds of their authorising, the appointment procedure as well as the functioning of the interim special attorneys representing public trust professions in Poland in 2017–2021).Research purpose: The research purpose is to establish the ratio legis of the institution of interim special attorney, its role and competences in tax proceedings, as well as to assess the functioning of this institution in Poland from 2017–2021, using empirical research.Methods: The study uses the dogmatic-legal method (consisting in analysis legal regulations included in the Tax Ordinance Act, as well as commentaries, monographs, articles and the case law of the administrative courts). Moreover, the empirical material collected from the organs of professional self-regulatory bodies (tax advisors, advocates and attorneys-at-law) was interpreted.Conclusions: The institution of interim special attorney, despite only having existed for a few years and its temporary character, should be considered important and necessary, as it constitutes a guarantee of absent persons’ due representation, which manifests the principle of a party’s active participation in tax proceedings. The number of professional interim special attorneys from 2017 to 2021 has steadily increased, which should be assessed positively. In the years under review the most numerous group in this respect were attorneys-at-law. It can be assumed that the observed upward trend will be maintained.

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