59However, it cannot be denied that the withdrawal of that advantage constitutes a clear disadvantage in terms of cash-flow. In this connection, the Court has repeatedly held that the exclusion of a cash-flow advantage in a cross-border situation where it is available in an equivalent domestic situation is a restriction on the freedom of establishment (see, to that effect, inter alia, Joined Cases C-397/98 and C-410/98Metallgesellschaft and Others [2001] ECR I-1727, paragraphs 44, 54 and 76; Case C-436/00X and Y [2002] ECR I-10829, paragraphs 36 to 38; Case C-446/03Marks & Spencer [2005] ECR I-10837, paragraph 32; and Case C-347/04Rewe Zentralfinanz [2007] ECR I-2647, paragraph 29).