29In that regard, the Court has held that the taking into account of the actual depreciation of the vehicles need not necessarily involve 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 vehicles age, mileage, general condition, propulsion method, make or model, a value for second-hand vehicles which, as a general rule, would be very close to their actual value (Gomes Valente, paragraph 24, and Weigel, paragraph 73).
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