Mercedes Benz Italia SpA v Agenzia delle Entrate Direzione Provinciale Roma 3: ECJ 14 Dec 2016

ECJ Judgment – 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

C-378/15, [2016] EUECJ C-378/15


Updated: 27 January 2022; Ref: scu.572596