C-640/18Wagram Invest SA v État belge

Domstolens egne nøkkelord

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.

Tolker