Abstract

Functioning since 1.1.2016, regulations regarding proxy (chapter 3a) have revealed a few problems, including the one connected with a settlement on who is to be delivered a decision in regard to initiating tax proceedings, which is a consequence of a prior tax control party or proxy, if it was established at the control stage. The article includes the analysis, presented in the newest judicature, of an attitude regarding the efficiency of proxy submitted during a tax control at the stage of tax proceedings as a result. The analysis of issues connected with the efficiency of such a proxy allows to determine the consequences of delivering a decision in regard to initiating proceedings directly to the party while ignoring a proxy.