The Court of Justice of the EU will decide on the exemption of railway infrastructure from real estate tax in the context of state aid – a hearing in case C-453/23 was held on Monday. The judgment in favor of taxpayers will mean that the owners of sidings who have already applied the exemption will not have to return the tax with interest as illegal state aid. If the judgment confirms that Poland was obliged to notify the exemption, some taxpayers will have to repay the aid.
Source Prawo.pl
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