1. The subject of the dispute is the appeal of tax assessment notices issued by the Main Department of the State Tax Service in the Lviv region regarding the Representative Office of “DROG-BUD” SP. Z O.O.
2. The Supreme Court overturned the decisions of the previous courts because they did not investigate the issue of whether the Representative Office of “DROG-BUD” SP. Z O.O. has administrative procedural legal capacity, that is, the ability to be a plaintiff in court. The court of cassation noted that a representative office is a separate subdivision of a legal entity and, usually, does not have its own legal personality. To resolve the dispute, it is necessary to establish the legal status of the Representative Office, its organizational and legal form, as well as the powers of the director of the Representative Office regarding the representation of the interests of the legal entity that created it. The Court referred to its previous ruling of 25.07.2024 in case No. 640/31489/21, which formulated the conclusion that a representative office of a foreign company without the status of a legal entity does not have administrative procedural legal capacity.
3. The Supreme Court overturned the decisions of the courts of first and appellate instances and sent the case for a new trial to the court of first instance to clarify the issue of whether the Representative Office has administrative procedural legal capacity.
