Court of Justice 27 November 2019, C-640/18 (Wagram Invest SA v État belge.)

OPINION OF ADVOCATE GENERAL PITRUZZELLA delivered on 27 November 2019 ( 1 ) Case C‑640/18 Wagram Invest SA v État belge (Request for a preliminary ruling from the cour d’appel de Mons (Court of Appeal, Mons, Belgium)) (Reference for a preliminary ruling – Fourth Directive 78/660/EEC – Annual accounts of certain types of companies – Principle that a true and fair view must be given – Article 2(3)