Asunto C-16/14: Petición de decisión prejudicial planteada por el Hof van Beroep te Gent (Países Bajos) el 16 de enero de 2014 — Property Development Company NV/Belgische Staat
Lengua de procedimiento: neerlandés
Hof van Beroep te Gent
Demandante: Property Development Company NV
Demandada: Belgische Staat
Los intereses intercalares que, de conformidad con el artículo 35, apartado 4, de la Cuarta Directiva 78/660/CEE (del Consejo de 25 de julio de 1978), (1) pueden incluirse en los costes de fabricación en la medida en que dichos intereses se refieran al período de fabricación, ¿forman parte de la base imponible de una afectación en el sentido del artículo 5, apartado 6, de la Sexta Directiva 77/388/CEE (del Consejo de 17 de mayo de 1977), (2)y en particular del «precio de compra» mencionado en el artículo 11, parte A, apartado 1, letra b), de la Sexta Directiva y/o de los gastos accesorios mencionados en el artículo 11, parte A, apartado 2, de la Sexta Directiva?
(1) Cuarta Directiva basada en la letra g) del apartado 3 del artículo 54 del Tratado y relativa a las cuentas anuales de determinadas formas de sociedad (DO L 222, p. 11; EE 17/01, p. 55).
(2) Sexta Directiva en materia de armonización de las...
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