domestic taxMinimum Corporate Income TaxPolish Local Minimum Income TaxPolish tax residencyTax Basetax regulationsPolish Local Minimum Income Tax
December 20, 2023
Is it possible to effectively submit a power of attorney for the files of a given tax case before it has been officially initiated? Is a power of attorney submitted for the files of a tax case that (as it later turns out) was not properly initiated (in fact, was not initiated at all) considered valid, and does it constitute authorization to represent the principal in subsequent properly initiated tax proceedings?