Money owed by municipality to citizens for real estate taxes

On April 29, 2025, the Court of Justice of the European Union (CJEU) issued a ruling favorable to Polish taxpayers, particularly businesses, concerning property tax. The case involved a tax exemption for railway infrastructure in Poland between 2017–2021. Some municipalities argued this was illegal state aid and demanded back payments with interest.
The CJEU, however, ruled in favor of the taxpayers, stating the exemption did not breach EU rules. This opens the door for affected taxpayers to reclaim improperly paid taxes. The ruling is financially significant, as property tax remains a heavy burden, especially for businesses. However, taxpayers must take specific legal steps to recover funds—municipalities will not act automatically.