Order of the Court (Tenth Chamber) of 6 March 2014 (request for a preliminary ruling from the Hof van Beroep te Gent — Belgium) — Bloomsbury NV v Belgische Staat

(Case C-510/12) (1)

((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))

2014/C 184/03

Language of the case: Dutch

Referring court

Hof van Beroep te Gent

Parties to the main proceedings

Applicant: Bloomsbury NV

Defendant: Belgische Staat

Re:

Request for a preliminary ruling — Hof van Beroep te Gent (Belgium) — Interpretation of Article 2(3), (4) and (5) of Fourth Council Directive 78/660/EEC of 25 July 1978 based on Article 54(3)(g) of the Treaty on the annual accounts of certain types of companies (OJ 1978 L 222, p. 11) — Principle of a true and fair view — Acquisition by a company of an important asset free of charge — Not possible for the company to enter the value of that acquisition in its accounts as a distorted impression would thereby be given of its assets, financial situation and results

Operative part of the order

Paragraphs 3, 4 and 5 of Article 2 of Fourth Council Directive 78/660/EEC of 25 July 1978 based on Article [44(2)(g) EC] on the annual accounts of certain types of companies must be interpreted as meaning that, where a company acquires an important asset free of charge, it is under no obligation to enter that asset in the accounts at its true value.

(1)  OJ C 46, 16.2.2013.