ATTEMPT TO REINTRODUCE THE CLAUSE OF CIRCUMVENTING TAX LAW – MEANING, DOES THE ARTICLE 15 (1) OF CIT ALLOW TO EXEMPT TAX COSTS OF EXPENSES RESULTING FROM ACTIVITIES DONE IN ORDER TO ACQUIRE TAX BENEFITS – COMMENTARY ON VERDICTS OF PROVINCIAL ADMINISTRATIVE COURT IN OPOLE I AC/OP 86/19 AND OF PROVINCIAL ADMINISTRATIVE COURT IN LUBLIN I AC/LU 48/19