Request for a preliminary ruling from the Curtea de Apel Cluj (Romania) lodged on 22 April 2014 — Smaranda Bara and Others v Președintele Casei Națională de Asigurări de Sănătate, Casa Naţională de Asigurări de Sănătate (CNAS), Agenția Națională de Administrare Fiscală (ANAF)

(Case C-201/14)

Language of the case: Romanian

Referring court

Curtea de Apel Cluj

Parties to the main proceedings

Applicant: Smaranda Bara and Others

Defendants: Președintele Casei Națională de Asigurări de Sănătate, Casa Naţională de Asigurări de Sănătate (CNAS), Agenția Națională de Administrare Fiscală (ANAF)

Questions referred

Are national tax authorities, as the body representing the competent ministry of a Member State, a financial institution within the meaning of Article 124 TFEU?

Is it possible make provision, by means of a measure akin to an administrative measure, or indeed a protocol concluded between the national tax authorities and another State institution, for the transfer of the data base relating to the income earned by the citizens of a Member State from the national tax authorities to another institution of the Member State, without giving rise to a measure establishing privileged access, as defined in Article 124 TFEU?

Is the transfer of the data base, the purpose of which is to impose an obligation on the citizens of the Member State to pay social security contributions, to the Member State institution for whose benefit the transfer is made covered by the concept of prudential considerations within the meaning of Article 124 TFEU?

May personal data be processed by authorities for which such data were not intended where such an operation gives rise, retroactively, to financial loss?