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Law & Social Bounds

Articles

No. 4 (47) (2023)

Consequences in Administrative and Tax Proceedings of the Absence of an Address for Electronic Service of Documents after the Deadline Specified in the Notification Issued Pursuant to Section 155(10) of the Electronic Service of Documents Act

DOI
https://doi.org/10.36128/PRIW.VI47.788
Submitted
November 14, 2023
Published
2024-02-14

Abstract

The purpose of the paper is to determine the legal consequences in administrative and tax proceedings of a breach of the obligation of public entities and so-called professional non-public entities to have an electronic delivery address registered in the electronic address database connected to the public service of registered electronic delivery. The Electronic Service of Documents Act does not provide for sanctions in the event that the above-mentioned entities do not have an address for electronic service of documents. The lack of an address for electronic service by the above-mentioned public entities and private entities that are required to have such an address registered in the electronic address database linked to the public service of registered electronic service may have certain procedural consequences, especially in the area of service of documents by administrative authorities and filing of applications with these authorities.

References

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