77In that regard, it must be pointed out that the principle of legal certainty, the corollary of which is the principle of the protection of legitimate expectations, requires, inter alia, that rules of law be clear and precise and predictable in their effect, especially where they may have negative consequences on individuals and undertakings (see, to that effect, judgments in VEMW and Others, C‑17/03, EU:C:2005:362, paragraph 80 and the case-law cited; ASM Brescia, C‑347/06, EU:C:2008:416, paragraph 69, and Test Claimants in the Franked Investment Income Group Litigation, C‑362/12, EU:C:2013:834, paragraph 44).
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