Request for a preliminary ruling from Tribunalul Cluj (Romania) lodged on 23 July 2019 — Impresa Pizzarotti & C SPA Italia Sucursala Cluj v Agenția Națională de Administrare Fiscală — Direcția Generală de Administrare a Marilor Contribuabili

(Case C-558/19)

(2019/C 372/15)

Language of the case: Romanian

Referring court

Tribunalul Cluj

Parties to the main proceedings

Applicant: Impresa Pizzarotti & C SPA Italia Sucursala Cluj

Defendant: Agenția Națională de Administrare Fiscală — Direcția Generală de Administrare a Marilor Contribuabili

Question referred

Do Articles 49 and 63 of the Treaty on the Functioning of the European Union preclude national legislation such as that at issue in the present case (Articles 11(2) and 29(3) of Legea nr. 571/2003 privind Codul fiscal (Law No 571/2003 establishing the Romanian Tax Code)), which provides that a bank transfer of money from a company branch resident in one Member State to the parent company resident in another Member State may be reclassified as a revenue-generating transaction, with the consequent obligation to apply the rules on transfer pricing, whereas, if the same transaction had been effected between a company branch and a parent company, both of which were resident in the same Member State, that transaction could not have been reclassified in the same way and the rules on transfer pricing would not have been applied?