The aim of the article is to analyse and to evaluate the Election Code provisions in the aspect of implementing the recommendations of the Council of Europe formulated in the Code of good practices of electoral matters and to attempt to determine the legal nature of the power of attorney for voting institution. The possibility to vote in the elections by a proxy is an exception from the principle of voting in person. For a particular group of voters it is often the only possibility to participate in the elections. Proxy voting implements the principle of universal suffrage; simultaneously, however, it poses a threat to the correctness of the election process. For this reason, in accordance with the recommendations of the Council of Europe, the admissibility of a proxy voting must be subject to precise legal regulation. It is important that this institution should never become an instrument for influencing the election result easily. In the event of the local government elections, it is particularly important as single votes may decide on its result.