At a glance ..... by the size of the artillery shells they're handling I'd say they were meant for the 75mm Pak. Italeri has / had one but I don't see it listed in the catalogues but Tamiya does list theirs, kit #35047. I've built both of these a number of years ago. I personally thought the Italeri offering was far superior to the one from Tamiya.
Happy Modelling and God Bless
Robert