K. Lasiński-Sulecki, “Ostensibility of Act under Tax Ordinance: Remarks with Judgements of the SAC of 3 February 2021 (II FSK 1274/20) and RAC in Warsaw of 22 April 2021 (III SA/Wa 745/21)”, P&W, no. 4 (38), pp. 534–545, Jan. 2022, doi: 10.36128/priw.vi38.326.