Monitor Podatkowy

no. 1/2023

E-mail service to an agent

DOI: 10.32027/MOPOD.23.1.4
Mateusz Gogol
Autor jest doktorem nauk prawnych i doradcą podatkowym
Abstract

The purpose of this article is to present the rules of service of process to an agent to an e-mail address in a situation when they did not provide the address. Within the article, the author attempts to answer the questions whether a lack of an e-mail address discredits the effectiveness of the power of attorney, what is an e-mail address and whether and agent is obligated to declare their power of attorney on an official form.

Keywords
power of attorney, tax ordinance, e-mail address, tax authorities, constitution