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

(Case C-387/22)

(2022/C 368/23)

Language of the case: Romanian

Referring court

Tribunalul Satu Mare

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?