I can only tell you my experience. The properties we bought were all new so any community fees owing before that should be paid by the developer. When a new "urb" is built, a committee is formed and an administrator takes over the running of the fund. As soon as this comes into force, the community fees are payable. If properties are unsold, the developer (or builder) is supposed to pay the community fees for those properties. This can sometimes be detrimental to the community as the builder can have the most votes at meetings (1 vote per property), but that's another subject. When you take over your property, you then become liable for community fees if a committee has been set up. If you are buying a resale, the previous owners are responsible for fees up until you have paid and move in. This is the reason for having a good solicitor to check it all out because, once you've bought the property, you are liable for any unpaid bills whether community fees, electric, water or rates. Your solicitors should ensure there are no outstanding bills to pay.
So, in rather a long winded way, you are responsible when you move in and should not have to pay back fees as these are the responsibility of the previous owner or developer. Our community is €400 annually payable twice a year in advance.