27The Court has also stated that, if as a general rule the price actually paid or payable for the goods forms the basis for calculating the customs value, 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 (see, to that effect, judgments of 12 June 1986, Repenning, 183/85, EU:C:1986:247, paragraph 16; of 19 March 2009, Mitsui & Co. Deutschland, C‑256/07, EU:C:2009:167, paragraph 24; of 12 December 2013, Christodoulou and Others, C‑116/12, EU:C:2013:825, paragraph 39; and of 16 June 2016, EURO 2004. Hungary, C‑291/15, EU:C:2016:455, paragraph 25).
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