Judgment of the Court (Eighth Chamber) of 6 October 2022.#Agenzia delle Entrate v Contship Italia SpA.#References for a preliminary ruling – Direct taxation – Freedom of establishment – Corporate income tax – Measures to prevent tax avoidance by shell companies – Determination of taxable income on the basis of presumed minimum income – Exclusion from the scope of those measures of companies and entities listed on national regulated markets.#Joined Cases C-433/21 and C-434/21.