26In answering the question referred for a preliminary ruling as set out, it must be borne in mind that the Court has already held that in order to determine what constitutes the ‘transaction value’ the calculation must be made on the basis of the conditions on which the individual sale was made (see Case 65/85 Van Houten [1986] ECR 447, paragraph 13).
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.