Judgment_paragraph 39 · Ioannis Christodoulou and Others v Elliniko Dimosio (C-116/12)

39In that regard the Court has held that, if as a general rule the price actually paid or payable for the goods forms the basis for calculating the customs value (see, to that effect, Sommer, paragraph 22), that price is a factor that potentially must be adjusted where necessary in order to avoid the setting of an arbitrary or fictitious customs value (Case C‑256/07 Mitsui & Co. Deutschland I‑1951, paragraph 24).