C‑510/12Bloomsbury NV v Belgische Staat

Domstolens egne nøkkelord

Article 99 of the Rules of Procedure — Fourth Directive 78/660/EEC — Article 2(3) — Principle of a true and fair view –Article 2(4) — Obligation to inform — Article 2(5) — Obligation to depart from the principle of a true and fair view — Article 32 — Valuation method based on historical cost — Acquisition by a company of an asset free of charge.

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