28However, by permitting the deduction of losses incurred by a permanent establishment situated in Austria, the Federal Republic of Germany granted a tax advantage to the resident company to which that permanent establishment belonged, in the same way as if that permanent establishment had been situated in Germany, and, therefore, equated it with a resident permanent establishment so far as concerns the deduction of losses (see, to that effect, judgments in Krankenheim Ruhesitz am Wannsee-Seniorenheimstatt, C‑157/07, EU:C:2008:588, paragraph 35, and Nordea Bank Danmark, C‑48/13, EU:C:2014:2087, paragraph 24). In those circumstances, the situation of a resident company with a permanent establishment situated in Austria is accordingly comparable to that of a resident company with a permanent establishment situated in Germany.
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