CELEX: 62012CB0510
Language: en
Date: 2014-03-06 00:00:00
Title: Case C-510/12: Order of the Court (Tenth Chamber) of 6 March 2014 (request for a preliminary ruling from the Hof van Beroep te Gent — Belgium) — Bloomsbury NV v Belgische Staat (Article 99 of the Rules of Procedure — Fourth Directive 78/660/EEC — Article 2(3) — Principle of a true and fair view — Article 2(4) — Obligation to inform — Article 2(5) — Obligation to depart from the principle of a true and fair view — Article 32 — Valuation method based on historical cost — Acquisition by a company of an asset free of charge)

16.6.2014   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 184/2
            
         Order of the Court (Tenth Chamber) of 6 March 2014 (request for a preliminary ruling from the Hof van Beroep te Gent — Belgium) — Bloomsbury NV v Belgische Staat
   (Case C-510/12) (1)
   
   ((Article 99 of the Rules of Procedure - Fourth Directive 78/660/EEC - Article 2(3) - Principle of a true and fair view - Article 2(4) - Obligation to inform - Article 2(5) - Obligation to depart from the principle of a true and fair view - Article 32 - Valuation method based on historical cost - Acquisition by a company of an asset free of charge))
   2014/C 184/03
   Language of the case: Dutch
   
      Referring court
   
   Hof van Beroep te Gent
   
      Parties to the main proceedings
   
   
      Applicant: Bloomsbury NV
   
      Defendant: Belgische Staat
   
      Re:
   
   Request for a preliminary ruling — Hof van Beroep te Gent (Belgium) — Interpretation of Article 2(3), (4) and (5) of 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 (OJ 1978 L 222, p. 11) — Principle of a true and fair view — Acquisition by a company of an important asset free of charge — Not possible for the company to enter the value of that acquisition in its accounts as a distorted impression would thereby be given of its assets, financial situation and results
   
      Operative part of the order
   
   Paragraphs 3, 4 and 5 of Article 2 of Fourth Council Directive 78/660/EEC of 25 July 1978 based on Article [44(2)(g) EC] on the annual accounts of certain types of companies must be interpreted as meaning that, where a company acquires an important asset free of charge, it is under no obligation to enter that asset in the accounts at its true value.
   
      (1)  OJ C 46, 16.2.2013.