32As the Advocate General observes in point 20 et seq. of her Opinion, a tax levied by a Member State on the registration of motor vehicles in its territory for the purpose of being placed in circulation is neither a customs duty nor a charge having equivalent effect to a customs duty within the meaning of Articles 28 TFEU and 30 TFEU. Such a tax is an internal tax and must therefore be examined in the light of Article 110 TFEU (see, inter alia, Case C-383/01 De Danske Bilimportører [2003] ECR I-6065, paragraph 34, and Joined Cases C-290/05 and C-333/05 Nádasdi and Németh [2006] ECR I-10115, paragraphs 38 to 41).
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