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Court of Justice of the European Union · Judgment

C-275/97DE + ES Bauunternehmung GmbH v Finanzamt Bergheim

Decided
1999-09-14
ECLI
ECLI:EU:C:1999:406
CELEX
61997CJ0275
Finality
Final, the decision cannot be appealed

The court's own keywords

Directive 78/660/EEC - Annual accounts - Principle of a true and fair view - Principle that valuations must be made on a prudent basis - Principle that valuations must be made separately - Global provisions for a number of potential liabilities - Conditions governing the making of provisions.

Interprets

    EUR-LexThe Court

    Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.

    The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.

    Verifiable trust signals

    • Six fixed blocks, one source per line
    • No sentence written by a language model
    • Engine version and read date on every answer
    • No customer data, no documents, no advice
    • Model card and audit published under the EU AI Act

    Model cardAudit