Judgment_paragraph 27 · DE + ES Bauunternehmung GmbH v Finanzamt Bergheim (C-275/97)

27The principle of a true and fair view requires that the accounts reflect the activities and transactions which they are supposed to describe and that the accounting information be given in the form judged to be the soundest and most appropriate for satisfying third parties' needs for information, without harming the interests of the company.

DE + ES Bauunternehmung GmbH v Finanzamt Bergheim (C-275/97)

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