For several years now, the modules of the Unified Judicial Information and Telecommunication System (UJITS) have been fully operational. Attorneys and private legal entities are required to register their Electronic Cabinets.<\/p>\n
Even though, in our view, all mechanisms necessary for filing a claim and confirming an attorney\u2019s authority in electronic form have already been implemented \u2013 both at the legislative and technical levels \u2013 we unfortunately continue to observe a widespread practice among courts of first instance in administrative proceedings of returning statements of claim due to improper confirmation of an attorney\u2019s authority when the claim is submitted electronically.<\/p>\n
Such a practice by courts of first instance clearly does not encourage attorneys to use the tools introduced within the UJITS, at least in tax disputes.<\/p>\n
In tax disputes, deadlines are tight. Tax liabilities must remain unagreed. A returned claim \u2013 even if later appealed or re-filed in paper form \u2013 may result in the tax debt being recorded in the taxpayer\u2019s account maintained by the tax authorities, with all the corresponding consequences for the taxpayer.<\/p>\n
Therefore, the practical questions remain:<\/p>\n