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Article 6 of Law No 9/2012 provided: ‘1. The amount of the tax shall be calculated as follows on the basis of the factors laid down in Annexes 1 to 5: (a) for motor vehicles in category M1 and satisfying emissions standard Euro 3, Euro 4, Euro 5 or Euro 6: (1) For motor vehicles satisfying emissions standard Euro 5, Euro 4 or Euro 3, the tax shall be calculated on the basis of the vehicle’s emissions of carbon dioxide (CO2), and the specific tax expressed in euro per gramme of CO2, referred to in Annex 1, together with the pollution class and the specific tax expressed in euro/cm3 referred to in Annex 2, less any reduction as shown in column 2 of Annex 4, in accordance with the following formula: Amount payable = [(A × B × 30%) + (C × D × 70%)] × (100 – E)%, where: A = combined CO2 emissions, expressed in grammes/km; B = the tax on pollutant emissions, expressed in euro per gramme of CO2, referred to in column 3 of Annex 1; C = engine size (cubic capacity); D = the tax on pollutant emissions according to engine size referred to in column 3 of Annex 2; E = the percentage reduction of the tax specified in column 2 of Annex 4; (2) For motor vehicles satisfying emissions standard Euro 6, the tax shall be calculated on the basis of the formula set out in point 1, from the time of the entry into force of standard Euro 6 for the registration, sale and entry into service of new vehicles …; (b) for motor vehicles within category M1 having a non-Euro pollution standard or pollution standard Euro 1 or Euro 2, and for which no combined value of CO2 emissions has been specified, in accordance with the following formula: Amount payable = C × D × (100 – E): 100; where: C = engine size (cubic capacity); D = the tax on pollutant emissions according to engine size referred to in column 3 of Annex 2; E = the percentage reduction of the tax specified in column 2 of Annex 4; … 3. The percentage reduction of the tax … shall be established by reference to the age of the motor vehicle. 4. On calculation of the tax, additional reductions of the percentage reduction specified in Annex 4 shall be granted by reference to the variation from the standard of the factors on the basis of which the fixed percentage was assessed, if the person who requests the registration or, as the case may be, the first transfer of the right of ownership of a second-hand motor vehicle declares under his own responsibility that the annual average kilometrage of the vehicle at issue is greater than the annual average kilometrage considered to be standard for the category of vehicle in question, under the regulations implementing [Law No 9/2012 concerning the tax on pollutant emissions from motor vehicles (Normele metodologice de aplicare a Legii nr. 9/2012 privind taxa pentru emisiile poluante provenite de la autovehicule, Monitorul Oficial al României, Part I, No 29 of 13 January 2012; ‘the Implementing Regulations’)]. In those circumstances, the calculation of the tax shall be carried out on the basis of the percentage reduction laid down in Annex 4, increased by the additional percentage reduction laid down in Annex 5. As the new percentage reduction is greater than 90%, the percentage reduction to be applied is 90%. 5. The amount of the tax payable, calculated in accordance with the provisions of paragraph 1, may also be adjusted where the person requesting registration or, as the case may be, the first transfer of the right of ownership of a second-hand motor vehicle demonstrates, on the basis of a technical inspection carried out by the Romanian Automobile Register, that the depreciation of a second-hand vehicle’s value exceeds that indicated in the fixed scale in Annex 4 pursuant to the [Implementing Regulations]. 6. The age of the vehicle shall be calculated by reference to the date of its first registration. 7. Where the person requesting the registration or, as the case may be, the first transfer of the right of ownership of a motor vehicle is unable to prove the date of that vehicle’s first registration, the tax shall be calculated by reference to the date of the vehicle’s manufacture.’