The Court of Cassation Instance considered the issue of the lawfulness of returning an appellate complaint due to the alleged lack of authority of the tax authority’s representative. The Supreme Court pointed out that the existence of limitations on a representative’s powers (for example, regarding the right to withdraw a claim) does not deprive them of the ability to act through self-representation on behalf of a legal entity. In doing this, the court deviated from previous practice, where it was believed that power limitations excluded the possibility of self-representation.
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