Judgment of the Court (Ninth Chamber) of 13 October 2022.#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.#Case C-431/21.