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Court of Justice of the European Union · Judgment

C-431/21X GmbH & Co. KG v Finanzamt Bremen

Decided
2022-10-13
ECLI
ECLI:EU:C:2022:792
CELEX
62021CJ0431
Finality
Final, the decision cannot be appealed

The court's own keywords

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.

Interprets

    EUR-LexThe Court

    Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.

    The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.

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