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Joined Cases C-444/16 and C-445/16: Judgment of the Court (Ninth Chamber) of 15 June 2017 (request for a preliminary ruling from the Cour d’appel de Mons — Belgium) — Immo Chiaradia SPRL (C-444/16), Docteur De Bruyne SPRL (C-445/16) v État belge (Reference for a preliminary ruling — Directive 78/660/EEC — Annual accounts of certain types of companies — Principle that a true and fair view must be given — Principle that valuation must be made on a prudent basis — Issuing company of a share option recognising the grant date price of the option in the course of the accounting year in which the option is exercised or at the end of its period of validity)
ECLI:EU:UNKNOWN:62016CA0444
62016CA0444
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21.8.2017
Official Journal of the European Union
C 277/19
(Joined Cases C-444/16 and C-445/16) (1)
((Reference for a preliminary ruling - Directive 78/660/EEC - Annual accounts of certain types of companies - Principle that a true and fair view must be given - Principle that valuation must be made on a prudent basis - Issuing company of a share option recognising the grant date price of the option in the course of the accounting year in which the option is exercised or at the end of its period of validity))
(2017/C 277/25)
Language of the case: French
Referring court
Parties to the main proceedings
Applicants: Immo Chiaradia SPRL (C-444/16), Docteur De Bruyne SPRL (C-445/16)
Defendant: État belge
Operative part of the judgment
The principles that a true and fair view must be given and that valuation must be made on a prudent basis set out in Articles 2(3) and 31(1)(c) respectively of Council Directive 78/660/EEC of 25 July 1978 based on Article [50(2)(g) TFEU] on the annual accounts of certain types of companies, as amended by Directive 2003/51/EC of the European Parliament and of the Council of 18 June 2003, must be interpreted as not precluding an accounting method according to which a company issuing a share option may recognise as income the grant date price of that option in the course of the accounting year in which that option is exercised or at the end of its period of validity.
(1)
OJ C 410, 7.6.2016.
* * *
Language of the case: French