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DOI: 10.33226/0137-5490.2025.10.2
JEL: K23

On carelessness in the service of documents in administrative proceedings and its consequences

The article presents the results of the author’s research on the compliance of public administration personnel with the applicable law in matters related to the service of official documents, as well as the consequences of what is described as a careless attitude on the part of officials who recklessly assess whether the conditions for presuming a document to have been served have been met. The study demonstrates that such an attitude does indeed occur in practice and examines its effects. The focus was mainly on the effects of incorrectly designating the address of correspondence sent to the parties.

Keywords: decision; presumption; service of documents; validity; proceedings

References

Bibliografia/References

Adamiak, B., & Borkowski, J. (2022). Kodeks postępowania administracyjnego. Komentarz. C.H.Beck.

Krawczyk, A. (2025). Komentarz do art. 39–46. W: W. Chróścielewski, & A. Krawczyk (red.), Kodeks postępowania administracyjnego. Komentarz. Wolters Kluwer.

Łaszczyca, G., & Matan, A. (1998). Doręczenie w postępowaniu administracyjnym ogólnym i podatkowym. Zakamycze.

Pietrasz, P. (2022). Komentarz do art. 144–151. W: L. Etel (red.), Ordynacja podatkowa. Komentarz. Tom II. Procedury podatkowe, LEX.

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