European Union – Value added tax. The Court of Justice of the European Union gave a preliminary ruling concerning the interpretation of arts 17(5) and 19 of Sixth Council Directive (EEC) 77/388. The request had been made in the course of proceedings between Mercedes Benz Italia Spa (Mercedes Benz) and the Revenue Authority, Provincial Office, Rome 3, concerning VAT deductions made by Mercedes Benz in respect of the 2004 tax year.