Judgment_paragraph 38 · Mihai Manea v Instituția Prefectului județul Brașov - Serviciul Public Comunitar Regim de Permise de Conducere și Inmatriculare a Vehiculelor (C-76/14)

38By introducing into the calculation of the tax the vehicle’s age and annual average kilometrage, and by adding to those criteria the option of taking into account, at non-excessive cost, the condition of the vehicle and its equipment by means of an inspection by the competent motor vehicle registration authority, legislation such as that at issue in the main proceedings ensures that the tax will be reduced in accordance with a reasonable approximation of the actual value of the vehicle (see, by analogy, judgment in Tatu, C‑402/09, EU:C:2011:219, paragraph 44).