Court of Justice 8 November 2007, C-293/06 (Deutsche Shell GmbH v Finanzamt für Großunternehmen in Hamburg.)

Opinion of the Advocate-General Opinion of the Advocate-General 1. In the present case the Finanzgericht (Finance Court) Hamburg, Germany, has asked the Court whether it is contrary to the freedom of establishment for Member State A to treat a currency loss resulting from the repatriation of start-up capital granted by a company established in that State to a permanent establishment in Member