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Document 62023CA0453
Case C-453/23, Prezydent Miasta Mielca: Judgment of the Court (Grand Chamber) of 29 April 2025 (request for a preliminary ruling from the Naczelny Sąd Administracyjny – Poland) – E. sp. z o.o. v Prezydent Miasta Mielca (Reference for a preliminary ruling – Aid granted by a Member State – Article 107(1) TFEU – Concept of State aid – Selectivity of a tax measure – Criteria for assessment – Determination of the reference framework – Property tax – Exemption for land, buildings and structures forming part of railway infrastructure)
Case C-453/23, Prezydent Miasta Mielca: Judgment of the Court (Grand Chamber) of 29 April 2025 (request for a preliminary ruling from the Naczelny Sąd Administracyjny – Poland) – E. sp. z o.o. v Prezydent Miasta Mielca (Reference for a preliminary ruling – Aid granted by a Member State – Article 107(1) TFEU – Concept of State aid – Selectivity of a tax measure – Criteria for assessment – Determination of the reference framework – Property tax – Exemption for land, buildings and structures forming part of railway infrastructure)
Case C-453/23, Prezydent Miasta Mielca: Judgment of the Court (Grand Chamber) of 29 April 2025 (request for a preliminary ruling from the Naczelny Sąd Administracyjny – Poland) – E. sp. z o.o. v Prezydent Miasta Mielca (Reference for a preliminary ruling – Aid granted by a Member State – Article 107(1) TFEU – Concept of State aid – Selectivity of a tax measure – Criteria for assessment – Determination of the reference framework – Property tax – Exemption for land, buildings and structures forming part of railway infrastructure)
OJ C, C/2025/3242, 24.6.2025, ELI: http://data.europa.eu/eli/C/2025/3242/oj (BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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Official Journal |
EN C series |
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C/2025/3242 |
24.6.2025 |
Judgment of the Court (Grand Chamber) of 29 April 2025 (request for a preliminary ruling from the Naczelny Sąd Administracyjny – Poland) – E. sp. z o.o. v Prezydent Miasta Mielca
(Case C-453/23, (1) Prezydent Miasta Mielca)
(Reference for a preliminary ruling - Aid granted by a Member State - Article 107(1) TFEU - Concept of ‘State aid’ - Selectivity of a tax measure - Criteria for assessment - Determination of the reference framework - Property tax - Exemption for land, buildings and structures forming part of railway infrastructure)
(C/2025/3242)
Language of the case: Polish
Referring court
Naczelny Sąd Administracyjny
Parties to the main proceedings
Appellant on a point of law: E. sp. z o.o.
Respondent in the appeal on a point of law: Prezydent Miasta Mielca
with the participation of: Rzecznik Małych i Średnich Przedsiębiorców
Operative part of the judgment
Article 107(1) TFEU must be interpreted as meaning that a piece of Member State legislation which exempts from property tax the land, buildings and structures forming part of railway infrastructure where that infrastructure is made available to rail carriers does not appear to be a measure which confers a selective advantage on the beneficiaries of that exemption.
(1) OJ C C/2023/123.
ELI: http://data.europa.eu/eli/C/2025/3242/oj
ISSN 1977-091X (electronic edition)