belge_gimleECJ102013 Fourth Directive 78/660/EEC – Article 2(3) – Principle that a true and fair view must be given – Article 2(5) – Obligation to depart from that principle – Article 32 – Valuation method based on historical cost – Purchase price manifestly lower than the real value A. Rosas, P C-322/12, [2013] EUECJ C-322/12 Bailii … Continue reading Etat Belge v Gimle Sa: ECJ 3 Oct 2013