35Taking this into account need not necessarily involve an assessment or inspection of every vehicle. Avoiding the burden inherent in such a system, a Member State might be able to establish, by means of fixed scales determined by statute, regulation or administrative provision and calculated on the basis of criteria such as a vehicle’s age, kilometrage, general condition, method of propulsion, make or model, a value for second-hand vehicles which, as a general rule, would be very close to their actual value (judgments in Gomes Valente, C‑393/98, EU:C:2001:109, paragraph 24; Weigel, C‑387/01, EU:C:2004:256, paragraph 73; Commission v Greece, C‑74/06, EU:C:2007:534, paragraph 29; and Tatu, C‑402/09, EU:C:2011:219, paragraph 41).
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