On 29 April 2025, the Court of Justice of the European Union gave a groundbreaking judgment in case C‑453/23, E. sp. z o.o. vs. Prezydent Miasta Mielca, holding that a real estate tax exemption for land, buildings or structures classified as railway infrastructure made available to rail operators is not unlawful state aid.

What is the impact on taxpayers?

  • Safe use of real estate tax exemption for railway infrastructure (including sidings), without risk of state aid challenge.
  • Chance to recover overpaid tax for those to whom the exemption was denied in the past.
  • Favourable defence argument – tax authorities may no longer claim that the exemption must be notified to the European Commission in order to be used.

How can we help?

Our tax consultants:

  • will review your tax position and assess availability of the exemption, help with filings to recover overpaid tax or amend tax returns, prepare applications for tax rulings based on the new case, or provide support in disputes with tax authorities (including before courts).

If you manage railway infrastructure (such as a siding) and make it available for rail operators, you may want to use the available tax preferences.