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Court of Justice of the European Union · Judgment

C-378/15Mercedes Benz Italia SpA v Agenzia delle Entrate Direzione Provinciale Roma 3

Decided
2016-12-14
ECLI
ECLI:EU:C:2016:950
CELEX
62015CJ0378
Finality
Final, the decision cannot be appealed

The court's own keywords

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.

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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