42Since Article 32 of that code is intended to specify the transaction value of imported goods for the purposes of Article 29 of that code, and thus pursues the same objective as that set out in Article 29, that interpretation of the concept of ‘condition of sale’ also applies in the context of Article 29. Given the requirements of unity and consistency in the EU legal order, the terms used by the measures adopted in the same sector must be given the same meaning, unless the EU legislature has expressed a different intention (see, inter alia, judgment of 15 September 2016, Landkreis Potsdam-Mittelmark, C‑400/15, EU:C:2016:687, paragraph 37 and the case-law cited).
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.