CELEX:62021CJ0414: Judgment of the Court (Ninth Chamber) of 10 November 2022.#VP CAPITAL NV v Belgische Staat.#Request for a preliminary ruling from the Hof van Cassatie.#Reference for a preliminary ruling – Freedom of establishment – Article 49 and 54 TFEU – Transfer of a company’s registered office to a Member State other than that in which it was incorporated – Recovery of write-downs recorded prior to the transfer – Exemption – Comparability of situations.#Case C-414/21.