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Case C-387/22: Request for a preliminary ruling from the Tribunalul Satu Mare (Romania) lodged on 10 June 2022 — Nord Vest Pro Sani Pro SRL v Administrația Județeană a Finanțelor Publice Satu Mare, Direcția Generală Regională a Finanțelor Publice Cluj-Napoca
ECLI:EU:UNKNOWN:62022CN0387
62022CN0387
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26.9.2022
Official Journal of the European Union
C 368/15
(Case C-387/22)
(2022/C 368/23)
Language of the case: Romanian
Referring court
Parties to the main proceedings
Applicant: Nord Vest Pro Sani Pro SRL
Defendants: Administrația Județeană a Finanțelor Publice Satu Mare, Direcția Generală Regională a Finanțelor Publice Cluj-Napoca
Question referred
Are the provisions of [EU] law [in question] to be interpreted as precluding or not precluding a legal situation such as that at issue in the present case, in which the Romanian legislature may treat differently, from a tax perspective, Romanian companies which conduct business on the territory of the Romanian State and those which conduct business on the territory of other Member States, with the result that the applicant company, which has provided services principally in Austria and Germany, does not benefit from the tax exemptions enjoyed by other companies in the construction sector that conduct their businesses in Romania?