{"id":2344,"date":"2025-05-09T08:33:00","date_gmt":"2025-05-09T06:33:00","guid":{"rendered":"https:\/\/cmwlegal.pl\/?p=2344"},"modified":"2025-05-08T10:35:01","modified_gmt":"2025-05-08T08:35:01","slug":"tax-exemptions-for-railway-infrastructure","status":"publish","type":"post","link":"https:\/\/cmwlegal.pl\/en\/tax-exemptions-for-railway-infrastructure\/","title":{"rendered":"Tax exemptions for railway infrastructure"},"content":{"rendered":"\n<p>On 29 April, 2025, the Court of Justice of the European Union (CJEU) addressed the issue of tax exemptions for land included in railroad infrastructure in a judgment. The case concerned a Polish company that was denied a real estate tax exemption by the tax authority, claiming as a potential violation of the EU state aid law.<\/p>\n\n\n\n<p>The CJEU ruled that general and abstract property tax exemptions, such as those applied in Poland to rail infrastructure, do not in principle constitute prohibited state aid, as they are not selective and do not favor specific companies or sectors.<\/p>\n\n\n\n<p>Nevertheless, the CJEU pointed out that in a situation where a national court finds that a particular exemption provides a selective advantage, it is necessary to examine whether it distorts conditions of competition.In case of any questions, please contact Rafa\u0142 Czy\u017cyk (<a href=\"mailto:rczyzyk@cmwlegal.pl\">rczyzyk@cmwlegal.pl<\/a>) or Miko\u0142aj Machnio (<a href=\"mailto:mmachnio@cmwlegal.pl\">mmachnio@cmwlegal.pl<\/a>).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>On 29 April, 2025, the Court of Justice of the European Union (CJEU) addressed the issue of tax exemptions for land included in railroad infrastructure in a judgment. The case concerned a Polish company that was denied a real estate tax exemption by the tax authority, claiming as a potential violation of the EU state<\/p>\n","protected":false},"author":5,"featured_media":2342,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[31],"tags":[926,927,928,929,930,931,932,933,934,935,936,937,938,939,940,941,942,943,944,945,946,947,948,949,950,791,792,783,412],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Tax exemptions for railway infrastructure - CMW Legal<\/title>\n<meta name=\"description\" content=\"On 29 April, 2025, the Court of Justice of the European Union (CJEU) addressed the issue of tax exemptions for land included in railroad infrastructure in a judgment. The case concerned a Polish company that was denied a real estate tax exemption by the tax authority, claiming as a potential violation of the EU state aid law.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/cmwlegal.pl\/en\/tax-exemptions-for-railway-infrastructure\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tax exemptions for railway infrastructure - CMW Legal\" \/>\n<meta property=\"og:description\" content=\"On 29 April, 2025, the Court of Justice of the European Union (CJEU) addressed the issue of tax exemptions for land included in railroad infrastructure in a judgment. The case concerned a Polish company that was denied a real estate tax exemption by the tax authority, claiming as a potential violation of the EU state aid law.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/cmwlegal.pl\/en\/tax-exemptions-for-railway-infrastructure\/\" \/>\n<meta property=\"og:site_name\" content=\"CMW Legal\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/cmwlegal\" \/>\n<meta property=\"article:published_time\" content=\"2025-05-09T06:33:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-05-08T08:35:01+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/cmwlegal.pl\/wp-content\/uploads\/2025\/05\/260.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1800\" \/>\n\t<meta property=\"og:image:height\" content=\"1200\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Piotr\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Piotr\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/cmwlegal.pl\/en\/tax-exemptions-for-railway-infrastructure\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/cmwlegal.pl\/en\/tax-exemptions-for-railway-infrastructure\/\"},\"author\":{\"name\":\"Piotr\",\"@id\":\"https:\/\/cmwlegal.pl\/#\/schema\/person\/0116b56ba94e43dfc719303337b7b43a\"},\"headline\":\"Tax exemptions for railway infrastructure\",\"datePublished\":\"2025-05-09T06:33:00+00:00\",\"dateModified\":\"2025-05-08T08:35:01+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/cmwlegal.pl\/en\/tax-exemptions-for-railway-infrastructure\/\"},\"wordCount\":153,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/cmwlegal.pl\/#organization\"},\"image\":{\"@id\":\"https:\/\/cmwlegal.pl\/en\/tax-exemptions-for-railway-infrastructure\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/cmwlegal.pl\/wp-content\/uploads\/2025\/05\/260.png\",\"keywords\":[\"#TSUE\",\"#CJEU\",\"#StateAid\",\"#RailInfrastructure\",\"#PublicSupport\",\"#TaxExemption\",\"#RailwayLaw\",\"#CompetitionLaw\",\"#EUTransportPolicy\",\"#InlandTransport\",\"#PolishCase\",\"#InfrastructureLaw\",\"#kolej\",\"#CourtJudgment\",\"#pomocpubliczna\",\"#zwolnieniepodatkowe\",\"#infrastrukturakolejowa\",\"#prawoinfrastrukturalne\",\"#konkurencja\",\"#orzeczenieTSUE\",\"#prawokonkurencji\",\"#transportl\u0105dowy\",\"#polskasprawa\",\"#orzecznictwo\",\"#podatek #zwolnienie\",\"#prawoUE\",\"#EUlaw\",\"#podatekodnieruchomo\u015bci\",\"#propertytax\"],\"articleSection\":[\"Alert\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/cmwlegal.pl\/en\/tax-exemptions-for-railway-infrastructure\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/cmwlegal.pl\/en\/tax-exemptions-for-railway-infrastructure\/\",\"url\":\"https:\/\/cmwlegal.pl\/en\/tax-exemptions-for-railway-infrastructure\/\",\"name\":\"Tax exemptions for railway infrastructure - CMW Legal\",\"isPartOf\":{\"@id\":\"https:\/\/cmwlegal.pl\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/cmwlegal.pl\/en\/tax-exemptions-for-railway-infrastructure\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/cmwlegal.pl\/en\/tax-exemptions-for-railway-infrastructure\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/cmwlegal.pl\/wp-content\/uploads\/2025\/05\/260.png\",\"datePublished\":\"2025-05-09T06:33:00+00:00\",\"dateModified\":\"2025-05-08T08:35:01+00:00\",\"description\":\"On 29 April, 2025, the Court of Justice of the European Union (CJEU) addressed the issue of tax exemptions for land included in railroad infrastructure in a judgment. 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