Judgment of the Court (Ninth Chamber) of 10 November 2022.#VP CAPITAL NV v Belgische Staat.#Reference for a preliminary ruling – Freedom of establishment – Articles 49 and 54 TFEU – Transfer of the registered office of a company to a Member State other than that in which it is incorporated – Takeover of value reductions entered in the accounts prior to the transfer – Exemption – Comparability of situations.#Case C-414/21.