Court of Justice (Sixth Chamber) 12 December 2013, C‑116/12 (Ioannis Christodoulou and Others v Elliniko Dimosio.)

JUDGMENT OF THE COURT (Sixth Chamber) 12 December 2013 ( *1 ) ‛Customs value — Goods exported to a third country — Export refunds — Processing in the exporting country regarded as non-substantial — Re‑export of goods to the European Union — Determination of the customs value — Transaction value’ In Case C‑116/12, REQUEST for a preliminary ruling under Article 267 TFEU from the Diikitiko