Court of Justice (Tenth Chamber) 3 October 2013, C‑322/12 (État belge v GIMLE SA.)

JUDGMENT OF THE COURT (Tenth Chamber) 3 October 2013 ( *1 ) ‛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’ In Case C‑322/12, REQUEST for a preliminary ruling under Article 267 TFEU