27In applying Article 90 EC, and in particular when comparing the taxes applicable to imported second-hand cars with those applicable to second-hand cars purchased at home, which are similar or competing products, it is necessary to have regard not only to the rate of direct or indirect internal taxation on domestic or imported products but also to the basis of assessment and the detailed rules for levying the tax in question (see Case 74/76 lannelli & Volpi [1977] ECR 557, paragraph 21; Case C-47/88 Commission v Denmark [1990] ECR I-4509, paragraph 18; and Nunes Tadeu, paragraph 12).
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