Judgment_paragraph 42 · Ioan Tatu v Statul român prin Ministerul Finanţelor şi Economiei and Others (C-402/09)

42Those objective criteria for assessing the depreciation of motor vehicles have not been listed by the Court as being obligatory (Commission v Greece, paragraph 37). They need not thus necessarily be applied cumulatively. However, the application of a scale based on a single criterion of depreciation, such as the age of the motor vehicle, does not guarantee that the scale reflects the actual depreciation of those vehicles (see, to that effect, Gomes Valente, paragraphs 28 and 29, and Commission v Greece, paragraphs 38 to 42). In particular, where kilometrage is not taken into account, the scale adopted by the legislation at issue does not, as a general rule, lead to a reasonable approximation of the actual value of imported second-hand vehicles (Commission v Greece, paragraph 43).

Ioan Tatu v Statul român prin Ministerul Finanţelor şi Economiei and Others (C-402/09)

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