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Document 61999CJ0306
Judgment of the Court of 7 January 2003. # Banque internationale pour l'Afrique occidentale SA (BIAO) v Finanzamt für Großunternehmen in Hamburg. # Reference for a preliminary ruling: Finanzgericht Hamburg - Germany. # 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. # Case C-306/99.
A Bíróság 2003. január 7-i ítélete.
Banque internationale pour l'Afrique occidentale SA (BIAO) kontra Finanzamt für Großunternehmen in Hamburg.
Előzetes döntéshozatal iránti kérelem: Finanzgericht Hamburg - Németország.
C-306/99. sz. ügy
A Bíróság 2003. január 7-i ítélete.
Banque internationale pour l'Afrique occidentale SA (BIAO) kontra Finanzamt für Großunternehmen in Hamburg.
Előzetes döntéshozatal iránti kérelem: Finanzgericht Hamburg - Németország.
C-306/99. sz. ügy
ECLI identifier: ECLI:EU:C:2003:3
«(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)»
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(Art. 234 EC; Council Directive 78/660)
(Council Directive 78/660, Arts 14, 20(1), and 31(1)(e))
(Council Directive 78/660, Art. 31(1)(c)(bb))
JUDGMENT OF THE COURT
7 January 2003 (1)
((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))
In Case C-306/99, REFERENCE to the Court under Article 234 EC by the Finanzgericht Hamburg (Germany) for a preliminary ruling in the proceedings pending before that court between Banque internationale pour l'Afrique occidentale SA (BIAO)and
Finanzamt für Großunternehmen in Hamburg, on the interpretation of the 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),THE COURT,,
after considering the written observations submitted on behalf of:
having regard to the Report for the Hearing,
after hearing the oral observations of the German Government, represented by H. Heitland, acting as Agent, and the Commission, represented by J. Sack, assisted by R. Karpenstein at the hearing on 3 July 2001,
after hearing the Opinion of the Advocate General at the sitting on 15 November 2001,
gives the following
On those grounds,
THE COURT,
in answer to the questions referred to it by the Finanzgericht Hamburg by order of 29 April 1999, hereby rules:
Rodríguez Iglesias |
Puissochet |
Edward |
La Pergola |
Jann |
Skouris |
Macken |
Colneric |
von Bahr |
R. Grass |
G.C. Rodríguez Iglesias |
Registrar |
President |