31A number of methods are capable of providing prices corresponding to the market value. Those methods include sales to the highest bidder or an expert report, which are referred to in Title II, points 1 and 2, of the Communication. Likewise, it cannot be ruled out that other methods may also achieve the same result (see, to that effect, judgment in Seydaland Vereinigte Agrarbetriebe, C‑239/09, EU:C:2010:778, paragraphs 35 and 39).
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