Case C-431/21: Judgment of the Court (Ninth Chamber) of 13 October 2022 (request for a preliminary ruling from the Finanzgericht Bremen — Germany) — X GmbH & Co. KG v Finanzamt Bremen (Reference for a preliminary ruling — Freedom of establishment and freedom to provide services — Corporation tax — Determination of the taxable income of companies — Transactions featuring foreign elements — Obligation to provide fiscal documentation of business relations between parties with a relationship of interdependence — Estimate of the taxable income and surcharge by way of a penalty)