44It should be borne in mind that in paragraph 25 of the judgment in Belgocodex, cited above, the Court held, with respect to retroactive removal of the right to opt for taxation and of entitlement to deduction which had already arisen under the Sixth Directive, that the principles of the protection of legitimate expectations and of legal certainty form part of the Community legal order and must be observed by the Member States when they exercise the powers conferred on them by Community directives.
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