Power of attorney to submit real estate tax returns in electronic form

Real estate tax returns may be submitted in electronic form, in person or by an attorney. The question is which power of attorney is relevant in this situation and where it should be filed. Sebastian Gumiela and Adrianna Młynarczyk answer this question in their article on Lexplorers: http://lexplorers.pl/pelnomocnictwo-skladania-deklaracji-elektronicznie/