51A cash-flow disadvantage which arises from a cross-border situation can form a restriction on a fundamental freedom where such a disadvantage does not arise in a purely national situation (see, to that effect, judgments in Metallgesellschaft and Others, C‑397/98 and C‑410/98, EU:C:2001:134, paragraphs 44, 54 and 76; X and Y, C‑436/00, EU:C:2002:704, paragraphs 36 and 37; Rewe Zentralfinanz, C‑347/04, EU:C:2007:194, paragraphs 26 to 30; National Grid Indus, C‑371/10, EU:C:2011:785, paragraphs 36 and 37; DMC, C‑164/12, EU:C:2014:20, paragraphs 40 to 43; and Commission v Germany, C‑591/13, EU:C:2015:230, paragraphs 55 to 61).
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