43In that regard, it should be noted that the Court has consistently held that the principle of legal certainty is a fundamental principle of Community law which requires, in particular, that rules should be clear and precise, so that individuals may be able to ascertain unequivocally what their rights and obligations are and may take steps accordingly (see, in particular, Case C-143/93 van Es Douane Agenten [1996] ECR I-431, paragraph 27, and Case C-110/03 Belgium v Commission [2005] ECR I-2801, paragraph 30). The principle of legal certainty must be observed all the more strictly in the case of a measure liable to have financial consequences (Case 326/85 Netherlands v Commission [1987] ECR 5091, paragraph 24).
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