The author aim is to understand the legal act performed under the guise of another act in the light of Article 199a § 2 of the Tax Ordinance. He emphasises the relationship between the said concept and ostensibility in the sense of private law. He expresses doubts as to the applicability of Article 199a § 2 of the Tax Ordinance to the resolutions of company bodies. Interpretation problems have been illustrated by two judgments of administrative courts – the judgment of the Supreme Administrative Court of 3 February 2021, which deserves approval in principle, and
the highly doubtful judgment of the Regional Administrative Court in Warsaw of 22 April 2021, along with the preceding judgments of the Supreme Administrative
Court of 25 July 2019 (II FSKK 232/19) and 15 December 2020 (II FSK 1694/20), which contradict the findings presented in literature and earlier case-law.