Judgment_paragraph 33 · Mihai Manea v Instituția Prefectului județul Brașov - Serviciul Public Comunitar Regim de Permise de Conducere și Inmatriculare a Vehiculelor (C-76/14)

33In the application of Article 110 TFEU, and in particular in the comparison of the taxes applicable to imported second-hand cars with those applicable to second-hand cars which are already on national territory, it is necessary to have regard not only to the rate of tax but also to the basis of assessment and the detailed rules for levying the tax in question (see, to that effect, judgments in Commission v Denmark, C‑47/88, EU:C:1990:449, paragraph 18; Nunes Tadeu, C‑345/93, EU:C:1995:66, paragraph 12; and Commission v Greece, C‑74/06, EU:C:2007:534, paragraph 27).