5The Court held in Case C-375/95 Commission v Greece [1997] ECR I-5981 that the Hellenic Republic had failed to fulfil its obligations under Article 95 of the EC Treaty (now, after amendment, Article 90 EC) by determining, for the application of the special consumer tax and the flat-rate added special duty, the taxable value of imported second-hand cars by reducing the price of equivalent new cars by 5% for each year of age of the vehicles concerned, subject, as a rule, to a maximum reduction of 20%.
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