31There is thus a breach of Article 110 TFEU where the amount of tax levied on a used vehicle originating from another Member State exceeds the residual tax incorporated into the value of similar used vehicles already registered on national territory (Case C-345/93 Nunes Tadeu [1995] ECR I-479, paragraph 20; Case C-393/98 Gomes Valente [2001] ECR I-1327, paragraph 23; and Tulliasiamies and Siilin, paragraph 55).
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