Court of Justice of the European Union · EU
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.
- Identifier
- CELEX 62015CJ0378
- Status
- decided
- Decided
- 14 December 2016
- Official source
- https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:62015CJ0378
- Source provider
- eurlex
- Retrieved
- 2026-08-27T13:31:11.146Z
Identifier
- CELEX: 62015CJ0378
Direct relationships
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