Order — ECLI:EU:C:2014:154
Date: 2014-03-06
Language of the case: Dutch
Court formation: Tenth Chamber
Subject matter: Right of establishment
Procedure: Reference for a preliminary ruling
Origin: Belgium

Request for a preliminary ruling from the Hof van Beroep te Gent (Belgium) lodged on 9 November 2012 - Bloomsbury NV v Belgische Staat (Case C-510/12) Language of the case: Dutch Referring court Hof van Beroep te Gent Parties to the main proceedings Applicant: Bloomsbury NV Defendant: Belgische Staat Question referred Should Article 2.3-4-5 of the Fourth Council Directive 78/660/EEC of 25 July 1978 based on Article 54 (3) (g) of the Treaty on the annual accounts of certain types of companies,  be interpreted as meaning that, in a case where a company acquires an important asset free of charge and there is therefore no purchase value which it can enter in the accounts, with the result that a misleading impression is created of the company's assets, liabilities, financial position and profit or loss, the important asset in question acquired free of charge should nevertheless be entered in the accounts at its true value? ____________ 1 - OJ 1978 L 222, p. 11.