CELEX: 62015CN0378
Language: en
Date: 2015-07-16 00:00:00
Title: 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

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).