Court of Justice of the European Union · Judgment
C-640/18Wagram Invest SA v État belge
- Decided
- 2020-04-23
- ECLI
- ECLI:EU:C:2020:293
- CELEX
- 62018CJ0640
- Finality
- Final, the decision cannot be appealed
The court's own keywords
Reference for a preliminary ruling – Directive 78/660/EEC – Annual accounts of certain types of companies – Principle that a true and fair view must be given – Acquisition of a financial fixed asset by a public limited company – Entry as a charge in the profit and loss account of a discount relating to a non-interest-bearing debt due after one year and entry of the purchase price of the fixed asset as an asset in the balance sheet after deduction of the discount.
Interprets
Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.
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