71Since the provisions applicable to the case in the main proceedings are manifestly erroneous and provide for several periods which could be taken into consideration, it should be recalled that the principle of legal certainty constitutes a general principle of Community law, requiring 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 (Case 169/80 Gondrand Frères and Garancini [1981] ECR 1931, paragraph 17; Joined Cases 92/87 and 93/87 Commission v France and United Kingdom [1989] ECR 405, paragraph 22; and Case C-143/93 Van Es Douane Agenten [1996] ECR I-431, paragraph 27).
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