Asunto C-378/15: Sentencia del Tribunal de Justicia (Sala Tercera) de 14 de diciembre de 2016 (petición de decisión prejudicial planteada por la Commissione Tributaria Regionale di Roma — Italia) — Mercedes Benz Italia SpA/Agenzia delle Entrate Direzione Provinciale Roma 3 [Procedimiento prejudicial — Fiscalidad — Impuesto sobre el valor añadido — Directiva 77/388/CEE — Artículo 17, apartado 5, párrafo tercero, letra d) — Ámbito de aplicación — Aplicación de una prorrata de deducción al impuesto sobre el valor añadido que haya gravado la adquisición del conjunto de bienes y servicios utilizados por un sujeto pasivo — Operaciones accesorias — Empleo del volumen de negocios como indicio]
Section | información judicial |
Issuing Organization | Tribunal de Justicia de las Comunidades Europeas |
13.2.2017 ES Diario Oficial de la Unión Europea C 46/5
Lengua de procedimiento: italiano
Commissione Tributaria Regionale di Roma
Demandante: Mercedes Benz Italia SpA
Demandada: Agenzia delle Entrate Direzione Provinciale Roma 3
Los artículos 17, apartado 5, párrafo tercero, letra d), y 19 de la Directiva 77/388/CEE del Consejo, de 17 de mayo de 1977, Sexta Directiva en materia de armonización de las legislaciones de los Estados miembros relativas a los impuestos sobre el volumen de negocios — Sistema común del impuesto sobre el valor añadido: base imponible uniforme, deben interpretarse en el sentido de que no se oponen a normativas y prácticas nacionales que, como las controvertidas en el asunto principal, exijan que los sujetos pasivos:
— apliquen al conjunto de bienes y servicios que hayan adquirido una prorrata de deducción cuyo fundamento sea el volumen de negocios, sin establecer un método de cálculo basado en la naturaleza y el uso efectivo de cada uno de los bienes y servicios adquiridos y que refleje objetivamente la...
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