This conclusion is contained in the decision of the panel of judges of the Supreme Administrative Court of 26 January 2019 in Case No. 826/13396/18.

In this case, the Supreme Court agreed with the court of appeal that the power of attorney attached to the appeal was issued by the president of a foreign legal entity is not sufficient evidence of the necessary authority to represent in the administrative courts on the ground that this power of attorney it is impossible to establish the powers of the person who issued the power of attorney, in particular, the presence of the authority to issue a power of attorney to represent the rights and interests of a foreign legal entity in administrative their vessels.

In accordance with the conclusions of the Supreme Court and on the basis of the provisions of Articles 25, 26 of the Law of Ukraine "On Private International Law", a representative of a foreign legal entity should provide the following documents, duly certified, which would confirm:

- state registration of this company in the relevant register of foreign companies;
- appointment of the person who signed the power of attorney to the position of President of the company and his / her position at the moment of issuing the power of attorney;
- the power  of the president of the company authority to issue a power of attorney for representation of rights and interests in administrative courts.

Therefore, the copy of the power of attorney attached to the appeal according to the SC, is not a document that can certify the person's authority and, in the sense of Articles 55, 59 of the CAJ of Ukraine, the latter is not an appropriate representative in the case. Instead, representation of a foreign legal entity in court requires documents that confirm the legal personality of the latter under the relevant law of a foreign country.

The full text of the Supreme Court's decision in this case can be found at a link.