CELEX: 62012CN0510
Language: en
Date: 2012-11-09 00:00:00
Title: Case C-510/12: Request for a preliminary ruling from the Hof van Beroep te Gent (Belgium) lodged on 9 November 2012 — Bloomsbury NV v Belgische Staat

16.2.2013   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 46/13
            
         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)
   2013/C 46/23
   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, (1) 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.