Court of Justice 22 June 2006, C-228/05 (Stradasfalti Srl v Agenzia delle Entrate - Ufficio di Trento.)

Opinion of the Advocate-General Opinion of the Advocate-General 1. In the present request for a preliminary ruling, the Commissione Tributaria di Primo Grado (First Instance Tax Court), Trento, Italy, wishes in essence to know whether national rules precluding deduction of input VAT on motor vehicles which are not intrinsic to the taxable person’s business activity as such, or on fuel for such