Judgment_paragraph 50 · Mihai Manea v Instituția Prefectului județul Brașov - Serviciul Public Comunitar Regim de Permise de Conducere și Inmatriculare a Vehiculelor (C-76/14)

50As the amount of the tax levied at the time of registration of domestic second-hand motor vehicles must, in the present case, be reimbursed with interest in such a way that the situation existing prior to the levying of that amount is restored, that amount must, as the Advocate General observed in point 29 of his Opinion, no longer be considered to be incorporated into the value of those vehicles. Consequently, the residual amount of that tax, incorporated into the value of second-hand domestic vehicles registered between 1 January 2007 and 1 January 2013, is equal to zero and is therefore necessarily lower than the registration tax levied on imported second-hand vehicles of the same type, characteristics and wear. As is apparent from the case-law cited in the preceding paragraph, such a situation is incompatible with Article 110 TFEU.