Case C-135/17: Judgment of the Court (Grand Chamber) of 26 February 2019 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — X GmbH v Finanzamt Stuttgart — Körperschaften (Reference for a preliminary ruling — Free movement of capital — Movement of capital between Member States and third countries — Standstill clause — National legislation of a Member State regarding controlled companies established in third countries — Amendment of that legislation, followed by the reintroduction of the earlier legislation — Income of a company established in a third country derived from the holding of debts owed by a company established in a Member State — Incorporation of that income into the tax base of a taxable person resident for tax purposes in a Member State — Restriction on the free movement of capital — Justification)