73With regard to such a valuation process, the Court has acknowledged that although the actual depreciation of the vehicles cannot be taken into account otherwise than by means of an assessment or expert examination of each of them, to avoid the administrative burden inherent in such a system, a Member State may establish, by means of fixed scales determined by statute, regulation or administrative provision and calculated on the basis of criteria such as a vehicle's age, mileage, general condition, fuel type, make or model, a value for secondhand vehicles which, as a general rule, is very close to their actual value (Gomes Valente, paragraph 24).
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