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50489

Lns pub 50489
DatePublication 12/14/16
Recueil RG Yes
Recueil FP No
Documents
  1. Summary
  2. Opinion of Advocate General Saugmandsgaard Øe delivered on 29 June 2016
  3. Judgment of the Court (Third Chamber) of 14 December 2016
References
NonPublie No
NomAffaire Case C-378/15
LienAffaire http://curia.europa.eu/juris/liste.jsf?num=C-378/15&language=EN
NomUsuel Mercedes Benz Italia v Agenzia delle Entrate Direzione Provinciale Roma 3
Indicateurs 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
OQP Request for a preliminary ruling from the Commissione Tributaria Regionale di Roma
LangueProcedure Language of the case: Italian
numero 201612C0345