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Legal acts
Act of August 29th, 1997 Tax Ordinance, Journal of Laws of 2012, item 749, as amended
Act of 12th January, 1991 on Local taxes and fees, Journal of Laws 2010, No. 95, item 631 as amended
Court rulings
Supreme Administrative Court of Poland on 3rd December, 2012, I FPS 1/12
Supreme Administrative Court of Poland on 14th December 2015, GPS 1/15
Supreme Administrative Court of Poland of 21st April 2017 GSK 936/15
Supreme Administrative Court of Poland on 31st May 2017, II FSK 1261/15
Provincial Administrative Court in Gdańsk on 19th January 2011, I SA / Gd 1014/10