32Consequently, it is unnecessary to examine the neutrality required by Article 110 TFEU by taking into account the motor vehicles circulating in Romania which are not placed on the market. As the Advocate General stated in point 16 of his Opinion, by reason of the fact that they have not been offered for sale, those vehicles are not in competition with other vehicles, whether those available on the domestic market or those available on the market of other Member States.
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