28The 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 (judgments of 12 December 2013, Christodoulou and Others, C‑116/12, EU:C:2013:825, paragraph 40, and of 16 June 2016, EURO 2004. Hungary, C‑291/15, EU:C:2016:455, paragraph 26).
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