Case C-538/20: Judgment of the Court (Fourth Chamber) of 22 September 2022 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — Finanzamt B v W AG (Reference for a preliminary ruling — Freedom of establishment — Articles 49 and 54 TFEU — Deduction of final losses incurred by a non-resident permanent establishment — State which has waived its power to impose taxes under a double taxation convention — Comparability of situations)