59Regarding the risk of serious difficulties, at the hearing the Polish Government produced figures relating to the period from 1 May 2004, the date on which the Republic of Poland acceded to the European Union, and 30 April 2006, thus a two-year period, and showing that the total excise duties levied on passenger cars amounted to 1.16% of the budget revenues forecasted for 2006. However, the Court has not been provided with a breakdown of those figures, which would have afforded the opportunity to assess what proportion of that total would give rise to reimbursement. Moreover, only the excise duty amounts exceeding those corresponding to the residual duty included in similar second-hand vehicles originating from the Member State concerned must be reimbursed.
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