Abstract
The author discusses the phenomenon of non-use, defined as a conscious refusal to use the internet, and its constitutional justification. She defends the thesis according to which an individual’s decision not to use the internet, and thus electronic communication, may have a constitutional background. It is also discussed that the traditionally understood principle of freedom of form should not be subject to an exception that makes the effectiveness of administrative proceedings dependent on their performance electronically, especially through an ICT system. This constitutionally guaranteed right cannot be hindered by a lack of or deficiency in the necessary statutory regulations. The introduction of a procedural regulation about the right not to use the internet within the laws on administrative and tax proceedings is postulated.