70In that regard, the Court has held that it is contrary to the first paragraph of Article 90 EC to charge tax on imported used motor vehicles based on a value which is higher than the real value of the vehicle with the result that they are taxed more heavily than similar used cars on the domestic market (see, to that effect, Commission v Denmark, cited above, paragraph 22). It is therefore necessary, in taxing imported used cars, to take account of their actual depreciation.
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