Member States' judicial systems have to offer the possibility to challenge either the application of the statutory scales in their individual case or the individual assessments of the tax if their tax systems do not allow an adequate determination of the real value of the vehicle.
The Court[25] has however clarified that a Member State is not compelled by EU law to provide that the means of redress are made available for free, if the cost of the procedure is reasonable and represents only an insignificant amount compared to the amount of registration tax at stake.
