93In that regard, the principle of legal certainty requires, in particular, that rules of law be clear, precise and predictable in their effects, in particular where they may have negative consequences for individuals and undertakings (judgments of 17 July 2008, ASM Brescia, C‑347/06, EU:C:2008:416, paragraph 69, and of 17 December 2015, X‑Steuerberatungsgesellschaft, C‑342/14, EU:C:2015:827, paragraph 59).
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