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Court of Justice of the European Union · Judgment

C-306/99Banque internationale pour l'Afrique occidentale SA (BIAO) v Finanzamt für Großunternehmen in Hamburg

Decided
2003-01-07
ECLI
ECLI:EU:C:2003:3
CELEX
61999CJ0306
Finality
Final, the decision cannot be appealed

The court's own keywords

Fourth Directive 78/660/EEC - Annual accounts of certain types of companies - Jurisdiction of the Court to interpret Community law in a context where it is not directly applicable - Provisions for risk under a loan guarantee - Taking into account of the individual situation of the debtor and of its State of establishment - Date on which the risk may or must be evaluated and entered on the balance sheet.

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.

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