Pozycja procesowa doradcy podatkowego w postępowaniu sądowoadministracyjnym po nowelizacji ustawy proceduralnej
The Procedural Position of Tax Advisor in the Administrative Court Proceedings After the Amendment of Procedural Act

Summary/Abstract: The aim of this publication is to present the consequences of the introduction of the amendments to the Act-Law on Proceedings before Administrative Courts by the legislator that came into force on the 15th of August 2015. Methods – The following research methods were used in the paper: subject literature study, analysis of the national law and administrative court rulings. Results – The conducted analysis leads to the conclusion that the legislator, by means of the amendment to the Act-Law on Proceedings before Administrative Courts, has equated the procedural position of tax advisors, attorneys and solicitors. The most significant change concerns the abolition of the court obligation to give the parties to the proceedings represented by tax advisors appropriate hints regarding procedural acts, as well as admonishments about the legal consequences of these acts and the consequences of omissions. The amendments are very important as they directly affect the situation of the party to the proceeding (tax-payer) due to the fact that the consequences of acts and omissions of tax advisor affect the complainant. Originality – The value of the paper is the fact that it presents current, synthetic knowledge on the procedural position of tax advisor as a proxy representing the complainant (tax-payer) in the administrative court.

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