Dyrektor Izby Administracji Skarbowej w Poznaniu przekaże wnioski o doręczenie
W związku z reformą administracji skarbowej, od 1 marca 2017 r. organem odpowiedzialnym za przekazywanie władzy państwa członkowskiego Unii Europejskiej właściwej w sprawach podatkowych wniosków o doręczenie pisma będzie Dyrektor Izby Administracji Skarbowej w Poznaniu.
Organ podatkowy może wystąpić do władzy państwa członkowskiego UE właściwej w sprawach podatkowych z wnioskiem o doręczenie pisma organu podatkowego, gdy doręczenie za pomocą operatora pocztowego lub za pomocą środków komunikacji elektronicznej osobie przebywającej na terytorium tego państwa nie jest możliwe lub gdy powodowałoby nieproporcjonalne trudności. Wnioski o doręczenie przekazywane są obcej władzy za pośrednictwem organu wyznaczonego przez ministra właściwego do spraw finansów publicznych.
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Rozporządzenie ministra rozwoju i finansów z 25 stycznia 2017 r. w sprawie wyznaczenia organu Krajowej Administracji Skarbowej do przekazywania wniosków o doręczenie (Dz. U., poz. 225), wyznaczające jako organ pośredniczący Dyrektora Izby Administracji Skarbowej w Poznaniu, wejdzie w życie 1 marca 2017 r.
