Case C-414/21: Judgment of the Court (Ninth Chamber) of 10 November 2022 (request for a preliminary ruling from the Hof van Cassatie — Belgium) — VP Capital NV v Belgische Staat (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)