State aid: the Court specifies the circumstances in which tax exemptions may be prohibited by EU law

On 29/04/2025, the European Court of Justice (ECJ) issued an update regarding "State aid: the Court specifies the circumstances in which tax exemptions may be prohibited by EU law". The ECJ considered a property tax exemption in Poland and found that it did not appear to confer a selective advantage and thus did not constitute State aid. However, the national court is still required to assess whether the exemption regime constitutes State aid or distorts competition.