Judgment_paragraph 26 · EURO 2004. Hungary Kft. v Nemzeti Adó- és Vámhivatal Nyugat-dunántúli Regionális Vám- és Pénzügyőri Főigazgatósága (C-291/15)

26The transaction value must reflect the real economic value of imported goods and take into account all the elements of those goods that have economic value (judgment of 12 December 2013 in Christodoulou and Others, C‑116/12, EU:C:2013:825, paragraph 40 and the case-law cited).