Ireneusz Nowak, Bogdan Rutkowski
Power of attorney in the light of the Tax Ordinance Act – current status and planned amendments
Summary
The paper is devoted to issues related to the planned amendment of the institution of the power of attorney in the Act of 29 August 1997 - the Tax Ordinance. The authors confirm that the majority of the planned amendments should be considered as relevant and appropriate, e.g., the introduction of general power of attorney to the tax procedure. However, they raise the question whether the new regulations on the power of attorney must have such a high degree of casuistry as well as whether the manner of their normalization is carried out in the light of the principles of correct legislation.