This document is an excerpt from the EUR-Lex website
Document 62015CN0378
Case C-378/15: Request for a preliminary ruling from the Commissione Tributaria Regionale di Roma (Italy) lodged on 16 July 2015 — Mercedes Benz Italia SpA v Agenzia delle Entrate Direzione Provinciale Roma 3
Case C-378/15: Request for a preliminary ruling from the Commissione Tributaria Regionale di Roma (Italy) lodged on 16 July 2015 — Mercedes Benz Italia SpA v Agenzia delle Entrate Direzione Provinciale Roma 3
Case C-378/15: Request for a preliminary ruling from the Commissione Tributaria Regionale di Roma (Italy) lodged on 16 July 2015 — Mercedes Benz Italia SpA v Agenzia delle Entrate Direzione Provinciale Roma 3
OJ C 337, 12.10.2015, p. 4–4
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
12.10.2015 |
EN |
Official Journal of the European Union |
C 337/4 |
Request for a preliminary ruling from the Commissione Tributaria Regionale di Roma (Italy) lodged on 16 July 2015 — Mercedes Benz Italia SpA v Agenzia delle Entrate Direzione Provinciale Roma 3
(Case C-378/15)
(2015/C 337/05)
Language of the case: Italian
Referring court
Commissione Tributaria Regionale di Roma
Parties to the main proceedings
Applicant: Mercedes Benz Italia SpA
Defendant: Agenzia delle Entrate Direzione Provinciale Roma 3
Question referred
For the purposes of exercising the right of deduction, are national provisions (in particular Articles 19(5) and 19-bis of Decree 633/1972 of the President of the Republic) and the practice of the national tax authorities which require that reference be had to the composition of a trader’s turnover, including in order to identify so-called incidental transactions, but make no provision for a method of calculation that is based on [both] the composition and the actual destination of the acquisitions and that objectively reflects the actual share of the expenditure attributable to each of the — taxed and untaxed — activities engaged in by the taxpayer incompatible with an interpretation of Articles 168, 173, 174 and 175 of Directive 2006/112/EC (1) which is guided by the principles of proportionality, effectiveness and neutrality, as set out in Community law?
(1) Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).