Essential elements Are you wondering

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If you pay the fee electronically, remember to send confirmation of payment of the stamp duty to the Patent Office. whether you have to appear before the tax authorities in person in tax matters or whether you can act through a representative you appoint In this article, we will discuss this issue, because the provisions of the Act of August , - Tax Ordinance explicitly provide for the possibility of appointing a representative in all such matters.
  
You can read more about this in this article. Case law Judgment of the Supreme Administrative Court of April , , ref. no. act II GSK / Pursuant to Art. § of the Code of Administrative Procedure, the representative attaches the phone number list original or a certified copy of the power of attorney to the case file. In turn, according to Art. section of the IPL, the power of attorney should be granted in writing and attached to the files when performing the first procedural step.



If the power of attorney covers more than one case, it should be attached to the case file in which the attorney performs the first action. When performing activities in other matters covered by the power of attorney, the attorney should attach a certified copy of the power of attorney. In the light of these provisions, there should be no doubt that the proxy is a person who has declared his/her participation in such a capacity in a specific case, and not a person whose power of attorney is included in the files of another case. Judgment of the Supreme Administrative Court of J no.