Judgment of the Court (Grand Chamber) of 29 April 2025.#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.