20 By the first and second questions, which it will be convenient to examine together, the national court essentially asks, first, whether the first paragraph of Article 95 of the Treaty permits a Member State to apply to second-hand vehicles imported from other Member States a system of taxation in which the depreciation in the real value of those vehicles is calculated in a general and abstract manner, on the basis of fixed criteria or scales laid down by statute, regulation or administrative provision, without requiring the national authorities to carry out an individual assessment of the value of each second-hand vehicle imported.
Vi måste varna LionelEurLex-2 EurLex-2