30The Court has also stated that, when a tax on registration is paid in a Member State, the amount of that tax is incorporated into the value of the vehicle. Thus, if a vehicle registered in the Member State in question is subsequently sold as a used vehicle in that Member State, its market value, including the residual registration tax, will be equal to a percentage of its original value, determined by depreciation of the vehicle (Joined Cases C-290/05 and C-333/05 Nádasdi and Németh [2006] ECR I-10115, paragraph 54).
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.