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
Fourth Directive 78/660/EEC 2(3)
European, Company
Updated: 31 October 2021; Ref: scu.516344
