33In that regard, the Court has already ruled that in the exercise of the powers conferred on them by Articles 131 and 273 of the VAT Directive, the Member States must respect the general principles of law that form part of the legal order of the European Union, including, in particular, the principles of legal certainty and proportionality and the principle of protection of legitimate expectations (judgment of 19 December 2013, BDV Hungary Trading, C‑563/12, EU:C:2013:854, paragraph 29 and the case-law cited).
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