SAC: omitted attorney means the process has not been duly served

Natalia Dekert
Puls Biznesu

Under the Tax Code, where an attorney has been appointed, all communications shall be delivered to him or her at the address set out in the power of attorney. Even though the rule has no exceptions, service of process often gives rise to disputes with tax authorities which end up before administrative courts. The article discusses how the Supreme Administrative Court (SAC) inconsistently approaches this issue. On the one hand, SAC held that omitting an attorney means the communication will not be legally effective. On the other, it was emphasised in other case law that not every breach of service of process regulations affects the outcome of the case. Finally, SAC, sitting in a bench of seven justices, adopted a resolution on 7 Mar 2022 (case no. I FPS 4/21) to the effect that omitting an attorney means the process has not been duly served, regardless of the absence of negative procedural consequences.