Language of document :

Request for a preliminary ruling from the Curtea de Apel Cluj (Romania) lodged on 12 November 2019 — SC Panavitrans SRL v Administrația Județeană a Finanțelor Publice Cluj, Administrația Fondului pentru Mediu

(Case C-828/19)

Language of the case: Romanian

Referring court

Curtea de Apel Cluj

Parties to the main proceedings

Applicant: SC Panavitrans SRL

Defendants: Administrația Județeană a Finanțelor Publice Cluj, Administrația Fondului pentru Mediu

Question referred

Must Article 110 of the Treaty on the Functioning of the European Union be interpreted as precluding national legislation which, for the purposes of refunding a tax found to be contrary to Community law, lays down a shorter limitation period than the general limitation period laid down in national law as regards tax claims?

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