Case C-2/09: Judgment of the Court (First Chamber) of 3 June 2010 (reference for a preliminary ruling from the Varhoven administrativen sad — Bulgaria) — Regionalna Mitnicheska Direktsia — Plovdiv v Petar Dimitrov Kalinchev (Excise duties — Taxation of used vehicles — Taxation of imported used vehicles higher than that imposed on vehicles which are already in circulation in the national territory — Taxation according to the year of manufacture and mileage of the vehicles — Concept of ‘similar domestic products’ )