Judgment_paragraph 34 · Mihai Manea v Instituția Prefectului județul Brașov - Serviciul Public Comunitar Regim de Permise de Conducere și Inmatriculare a Vehiculelor (C-76/14)

34More specifically, a Member State may not charge tax on imported second-hand motor vehicles based on a value which is higher than the real value of the vehicle, with the result that they are taxed more heavily than similar second-hand cars on the domestic market. Therefore, in order to avoid discriminatory taxation, the actual depreciation of second-hand vehicles should be taken into account (judgments in Weigel, C‑387/01, EU:C:2004:256, paragraph 70, and Commission v Greece, C‑74/06, EU:C:2007:534, paragraph 28).