Based on the theory of path dependence, we show that legal tradition affects the administrative court’s rulings. It also complements the two other reasons for diversified verdicts: the experience of the judges and courts (specialization) and preference (bias) for one of the parties. This effect is persistent even if the verdicts are controversial and result in serious consequences for a party and when the penalty paid by the complainant is perceived as excessive but fulfilling the strict rules of law. We prove that judicial decision making is a function of path dependency stemming from a legal tradition of the court. To confirm this, logistic regression is applied to a sample of 337 erroneous excise duty documentation cases of heating oil sales from all sixteen provincial administrative courts in Poland. Increasing the specialization of judges and having them exchange experiences may be a remedy for the unjustified adjudication differences.

基于路径依赖理论，我们表明法律传统会影响行政法院的裁决。它还补充了判决多样化的另外两个原因：法官和法院的经验（专业化）和对一方当事人的偏好（偏见）。即使判决是有争议的，对一方造成严重后果，并且当投诉人支付的罚款被认为是过度但符合严格的法律规则时，这种影响仍然存在。我们证明司法决策是一种源于法院法律传统的路径依赖功能。为了证实这一点，对来自波兰所有 16 个省级行政法院的 337 起取暖油销售错误的消费税文件案例进行了逻辑回归分析。