Judgment_paragraph 51 · Wilo Salmson France SAS v Agenţia Naţională de Administrare Fiscală - Direcţia Generală Regională a Finanţelor Publice Bucureşti and Agenţia Naţională de Administrare Fiscală - Direcţia Generală Regională a Finanţelor Publice Bucureşti - Administraţia Fiscală pentru Contribuabili Nerezidenţi (C-80/20)

51In the second place, in so far as the Romanian Government states that the presentation of the facts by the referring court constitutes a restatement of the claims made by one of the parties to the main proceedings, it must be observed that that circumstance alone, even if it were true, does not establish that, by proceeding in that way, the referring court failed to fulfil its obligation to set out in the order for reference, in accordance with Article 94 of the Rules of Procedure of the Court of Justice, the facts on which the questions are based or the reasons which prompted it to enquire about the interpretation of the provisions of EU law referred to in the questions raised or its reasons for considering that an answer from the Court is necessary in order to resolve the dispute before it.