#!/usr/bin/perl

use strict;
use warnings;
use Data::Dumper;

my @result;

my $file = '/path/to/file';
open my $fh,"<",$file or die $!;
local $/ = "\n...\n";
while(my $entry = <$fh>){
  my $bool = 0;
  my @lines = split /\n/,$entry;
  my @aacc = grep{/^(?:AA|CC)/}@lines;
  my @temp = grep{/^(?:BB|DD|EE)/}@lines;
  if(grep{/Mercedes/}@aacc){
      push @result,\@temp;
  }
}
close $fh;

print Dumper(\@result);

my @headers = qw(BB DD EE);
my $format = "%-15s %-15s %-15s\n";

print sprintf($format,@headers);
for my $sresult(@result){
   my @texte;
   for my $head(@headers){
       my ($line) = grep{$_ =~ /^$head/}@$sresult;
       $line = " " unless $line;
       my $text = (split /\s+/,$line,2)[1];
       $text ||= " ";
       push @texte,$text;
   }
   print sprintf($format,@texte);
}

C:\>perl mercedes.pl
$VAR1 = [
          [
            'BB 230E',
            'DD 400l Kofferraum',
            'EE 132PS/ ??KW'
          ],
          [
            'BB 500SL',
            'DD 150l Kofferraum',
            'EE 350 PS'
          ]
        ];
BB              DD              EE
230E            400l Kofferraum 132PS/ ??KW
500SL           150l Kofferraum 350 PS