Case C-387/22, Nord Vest Pro Sani Pro: Judgment of the Court (First Chamber) of 26 September 2024 (request for a preliminary ruling from the Tribunalul Satu Mare – Romania) – Nord Vest Pro Sani Pro SRL v Administrația Județeană a Finanțelor Publice Satu Mare, Direcția Generală Regională a Finanțelor Publice Cluj-Napoca (Reference for a preliminary ruling – Article 56 TFEU – Freedom to provide services – Construction sector – Posting of workers – Tax and social security advantages granted to employees and construction undertakings – Exemption from income tax – Exemption from health insurance contributions – Reduction in social security contributions – National legislation reserving the benefit of those advantages solely to construction services carried out in national territory – Legislation seeking to preserve labour in the national territory and to avoid concealed employment for salary-related reasons – Comparability of situations – Overriding reasons in the public interest – Social security protection of workers – The fight against tax fraud – Proportionality)