Judgment of the Court of Justice in Case C-453/23

PRESS RELEASE No 54/25 Luxembourg, 29 April 2025 Judgment of the Court in Case C-453/23 | Prezydent Miasta Mielca State aid: the Court specifies the circumstances in which tax exemptions may be prohibited by EU law In Poland, an undertaking was refused the property tax exemption provided for where the land concerned is equipped with railway infrastructure made available to rail carriers, on the ground that the grant of that exemption would be in breach of the EU law on State aid. The Polish Supreme Administrative Court has put questions to the Court of Justice in that regard. The Court considers that, in principle, a general and abstract exemption, such as that provided for by Polish law, does not constitute State aid, as it does not confer a selective advantage. That exemption does not appear to be connected with the specific characteristics of the undertakings benefiting therefrom or of their activities; nor does it appear to be part of a manifestly discriminatory system. Based on a neutral criterion, it applies to various actors, including undertakings of different sizes and from different sectors, as well as noneconomic entities. Moreover, it serves a twofold – budgetary and environmental – objective. However, it is for the national court to assess whether or not the exemption regime in question constitutes State aid. A Polish undertaking which owns an individual railway siding on its land decided to make that siding available to a rail carrier in...