20In the first place, it must be recalled that general principles of law, which include the principle of proportionality, form part of the EU legal order. They must accordingly be observed not only by the EU institutions but also by Member States in the exercise of the powers conferred on them by EU directives (see, to that effect, inter alia, judgments of 21 February 2008 in Netto Supermarkt, C‑271/06, EU:C:2008:105, paragraph 18, and of 10 September 2009 in Plantanol, C‑201/08, EU:C:2009:539, paragraph 43).
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