Judgment_paragraph 27 · Gebroeders van Es Douane Agenten BV v Inspecteur der Invoerrechten en Accijnzen (C-143/93)

27However, that still leaves the question of legal certainty to be addressed. In that regard, it should be noted that the principle of legal certainty is a fundamental principle of Community law (see, to that effect, the judgment in Joined Cases 205/82 to 215/82 Deutsche Milchkontor and Others v Germany [1983] ECR 2633) which requires in particular that rules imposing charges on a taxpayer be clear and precise so that he may be able to ascertain unequivocally what his rights and obligations are and take steps accordingly (see the judgments in Case 169/80 Gondrand Frères [1981] ECR 1931 and in Joined Cases 92/87 and 93/87 Commission v France and United Kingdom [1989] ECR 405).

Gebroeders van Es Douane Agenten BV v Inspecteur der Invoerrechten en Accijnzen (C-143/93)

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