Judgment_paragraph 47 · Mihai Manea v Instituția Prefectului județul Brașov - Serviciul Public Comunitar Regim de Permise de Conducere și Inmatriculare a Vehiculelor (C-76/14)

47In that regard, it must be observed, as the Advocate General states in point 28 of his Opinion, that the exemption from a new tax of those second-hand motor vehicles in respect of which a tax previously in force and subsequently declared incompatible with EU law has already been paid cannot replace the reimbursement, with interest, of that tax.