7.11.2016 |
EN |
Official Journal of the European Union |
C 410/6 |
Request for a preliminary ruling from the Cour d’appel de Mons (Belgium) lodged on 8 August 2016 — Docteur De Bruyne SPRL v The Belgian State
(Case C-445/16)
(2016/C 410/06)
Language of the case: French
Referring court
Cour d’appel de Mons
Parties to the main proceedings
Applicant: Docteur De Bruyne SPRL
Defendant: The Belgian State
Question referred
‘Is the fact that a company issuing a share option may record as income the purchase price of that option in the course of the financial year in which that option is taken up or at the end of its period of validity in order to take into account the risk borne by the option issuer which results from the commitment he makes, [rather than] in the course of the tax year in which the option is purchased and its final price set — the risk borne by the issuer being valued separately by the recording of a provision — compatible with the accounting rules concerning balance sheets laid down by the Fourth Council Directive 78/660/EEC of 25 July 1978 on the annual accounts of certain types of companies (OJ L 222, 14.08.1978, p. 11), according to which:
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the annual accounts are to give a true and fair view of the company’s assets, liabilities, financial position and profit or loss (Article 2(3) of the Directive); |
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provisions for liabilities and charges are intended to cover losses or debts the nature of which is clearly defined and which at the date of the balance sheet are either likely to be incurred, or certain to be incurred but uncertain as to amount or as to the date on which they will arise (Article 20(1) of the Directive); |
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the principle of prudence must in all circumstances be observed, and in particular:
|
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account must be taken of income and charges relating to the financial year, irrespective of the date of receipt or payment of such income or charges (Article 31(1)(d) of the Directive); |
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the components of asset and liability items are to be valued separately (Article 31(1)(e) of the Directive); |
…?’