Judgment of the Court (Third Chamber) of 14 December 2016

Mercedes Benz Italia SpA v Agenzia delle Entrate Direzione Provinciale Roma 3

Request for a preliminary ruling from the Commissione Tributaria Regionale di Roma

Reference for a preliminary ruling — Taxation — Value added tax — Directive 77/388/EEC — Article 17(5), third subparagraph, point (d) — Scope — Application of a deductible proportion to the value added tax charged on the acquisition of all goods and services used by a taxable person — Incidental transactions — Use of turnover as an indicator

Case C-378/15

Reports of Cases

published in the electronic Reports of Cases (Court Reports - general)