Judgment_paragraph 46 · Ioan Tatu v Statul român prin Ministerul Finanţelor şi Economiei and Others (C-402/09)

46Moreover, the Romanian Government was entitled to take the view that the depreciation criteria relating to the condition of the vehicle and its equipment can be correctly applied only by having recourse to an individual inspection of the vehicle by an expert, and that, to prevent inspections from taking place too often and thereby imposing an administrative and financial burden on the system, the taxpayer should be required to bear the cost of the inspection.

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

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