Judgment_paragraph 50 · Oana Mădălina Călin v Direcţia Regională a Finanţelor Publice Ploieşti – Administraţia Judeţeană a Finanţelor Publice Dâmboviţa and Others (C-676/17)

50As regards the rules for the application of that time limit, it should be borne in mind that the principle of legal certainty, the corollary of which is the principle of protection of legitimate expectations, requires, first, that rules of law must be clear and precise and, second, that their application must be foreseeable by those subject to them (see, to that effect, judgments of 15 February 1996, Duff and Others, C‑63/93, EU:C:1996:51, paragraph 20; of 10 September 2009, Plantanol, C‑201/08, EU:C:2009:539, paragraph 46; and of 11 June 2015, Berlington Hungary and Others, C‑98/14, EU:C:2015:386, paragraph 77).