CELEX: 62019CN0558
Language: en
Date: 2019-07-23 00:00:00
Title: Case C-558/19: 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

4.11.2019   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 372/14
            
         
      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?