Asunto C-640/18: Petición de decisión prejudicial planteada por la cour d’appel de Mons (Bélgica) el 12 de octubre de 2018 — Wagram Invest SA / État belge
| Section | información judicial |
7.1.2019 ES Diario Oficial de la Unión Europea C 4/14
Lengua de procedimiento: francés
Cour d’appel de Mons
Recurrente: Wagram Invest SA
Recurrida: État belge
1) ¿Permite el concepto de imagen fiel al que se hace referencia en el artículo 2, apartado 3, de la Cuarta Directiva 78/660/CEE de 25 de julio de 1978 relativa a las cuentas anuales de determinadas formas de sociedad, (1) cuando una sociedad anónima compra una inmovilización financiera, inscribir con cargo a la cuenta de resultados un descuento vinculado a una deuda a más de un año que no produce intereses, e inscribir el precio de adquisición de la...
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