Court of Justice 3 October 2013, Case C-322/12: Judgment of the Court (Tenth Chamber) of 3 October 2013 (request for a preliminary ruling from the Cour de cassation — Belgium) — État belge v GIMLE SA (Fourth Directive 78/660/EEC — Article 2(3) — Principle that a true and fair view must be given — Article 2(5) — Obligation to depart from that principle — Article 32 — Valuation method based on historical cost — Purchase price manifestly lower than the real value)

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