111As regards, in the second place, the principles of legal certainty and legitimate expectations, it should be observed that the first of those requires, inter alia, that rules of law be clear, precise and predictable in their effect, especially where they may have negative consequences for individuals and undertakings (see, to that effect, the judgment of 17 October 2018, Klohn, C‑167/17, EU:C:2018:833, paragraph 50 and the case-law cited).
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