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EU competition update: AG Kokott backs Polish rail property tax exemption; Commission FDI screening report; merger clearances and filings; EP 2023 policy resolution; Ukraine TCTF aid; Gibraltar corporate tax appeal

Published on: 17 October 2024

Published by a LexisNexis Competition expert
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Article summary

State aid AG opinion concerning national reference from Poland on exemption from property tax

Advocate General Kokott has delivered her opinion in Case C-453/23, Prezydent Miasta Mielca, a national reference from Poland seeking clarification as to whether Article 7(1)(1)(a) of the 1991 Polish Law on local taxes and charges — which provides an exemption from property tax for land, buildings and structures forming part of railway infrastructure made available to rail transport undertakings — applies

Background

Under Article 7(1)(1)(a) of the 1991 Polish Law on local taxes and charges, in the version effective from 1 January 2017 to 31 December 2021, land, buildings and structures constituting railway infrastructure that are made available to rail transport undertakings are exempt from property tax. From 1 January 2017, that exemption has been conditional upon the infrastructure concerned being actually used by a rail transport operator

The appellant, E. sp. z o.o., owns plots containing railway infrastructure in the form of sidings. Those sidings connect a range of businesses to the main railway network. The appellant did not itself use that infrastructure, which is its only asset...

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