Several attorneys in one case


The provisions governing the operation of the taxpayer's representative before the tax authorities have been included in the Act of August 20, 1997. Tax Ordinance (i.e. Journal of Laws of 2005, No. 8, item 60, as amended) (hereinafter: op. ). What is the situation when the taxpayer has appointed several representatives?

“The mere granting of a power of attorney does not constitute its written documentation. The term "power of attorney" means the power of attorney from the principal to act on behalf of the principal, and not a power of attorney document stating that power of attorney. Therefore, granting a power of attorney (granting authorization) may be in any form, orally or in writing. However, the requirement for the effectiveness of this power of attorney and authorization is to prove this act with an appropriate document. Thus, the lack of proper authorization of a party's attorney may only apply to a situation where a person who may have acted as an attorney, but was not empowered to act on behalf of the party, was present in this capacity, or when there were deficiencies in granting the power of attorney (and not in the issuance of the document confirming the authorization). or when there was a person in the case who could not be an attorney at all. " (Judgment of the Supreme Administrative Court of April 11, 2013, file II FSK 1504/2011)

Who can be an attorney?

Pursuant to the instruction specified in the Tax Ordinance, a party may act by proxy. A taxpayer's representative may be a natural person with full legal capacity.

Legal capacity and capacity to perform acts in law in tax matters is assessed in accordance with the provisions of civil law, unless the provisions of the tax law provide otherwise.

A taxpayer who is a party to tax proceedings may authorize several representatives to be represented. However, it should be borne in mind that the appointment of an attorney or attorneys does not completely release the parties from participation in the case. For example - in practice there may be a situation when a taxpayer will have to submit statements or explanations in person.

How to grant a power of attorney?

In principle, the power of attorney may be given in writing or recorded orally for the record.

If it is authorized in writing, the authority is bound by it from the date of submitting the original or an officially certified copy to the case file. And the power of attorney granted orally is valid from the date of its submission to the protocol.

When using the services of an attorney, legal advisor or tax advisor, it should be remembered that they can independently certify a copy of the power of attorney granted to them and copies of other documents that would indicate their authorization.

The legislator did not define the term "to authenticate". A linguistic interpretation must therefore be made. According to the PWN dictionary of the Polish language, "to authenticate" is to make something credible or to confirm the authenticity of a document or signature, legality of a legal act.

Therefore, submitting a certified copy of the authorization to the files is equivalent to submitting the original of such a power of attorney.

A few attorneys and correspondence

In situations where the taxpayer has appointed several representatives, one of them should be indicated to receive the correspondence.

“This activity does not require the personal participation of the party. It is permissible for the attorney to make such a declaration on behalf of the party. " (judgment of the Supreme Administrative Court of 28 May 2013, file reference number I FSK 867/2012)

Tax authorities are not obliged to send letters to all authorized persons.

If a party does not appoint a representative for the service of correspondence, the tax authority has the right to send letters to a representative of its choice.