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CJEU: Polish railway property tax exemption not selective aid in principle; Commission approves Le Havre deep-sea channel scheme—EU State aid daily round-up (29 April 2025)

Published on: 29 April 2025

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Article summary

State aid Court of Justice issues judgment concerning national reference from Poland on exemption from property tax

The Court of Justice has delivered its ruling in Case C- 453/23, Precedent Master Mielca, following a reference from Poland seeking clarification on whether Article 7(1)(1)(a) of the 1991 Polish Law on local taxes and charges grants an exemption from property tax to land, buildings and structures that form part of railway infrastructure when made available to rail transport undertakings.

Background

Article 7(1)(1)(a) of the 1991 Law, as it stood between 1 January 2017 and 31 December 2021, exempted from property tax land, buildings and structures that constitute railway infrastructure and are made available to rail transport undertakings.

From 1 January 2017, the relief was contingent on the infrastructure being used by a rail transport operator.

E. sp. z o.o. (the appellant) owns plots containing railway infrastructure in the form of sidings. Those sidings link various enterprises to the principal rail network. The appellant did not itself operate on that infrastructure, which represents its sole asset...

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