Judgment_paragraph 36 · Belgian Association of Tax Lawyers and Others v Premier ministre/ Eerste Minister (C-623/22)

36The principle of legal certainty requires, on the one hand, that the rules of law be clear and precise and, on the other, that their application be foreseeable for those subject to the law, in particular, where they may have adverse consequences. That principle requires, inter alia, that legislation must enable those concerned to know precisely the extent of the obligations imposed on them, and those persons must be able to ascertain unequivocally their rights and obligations and take steps accordingly (judgment of 16 February 2022, Hungary v Parliament and Council, C‑156/21, EU:C:2022:97, paragraph 223 and the case-law cited).

Belgian Association of Tax Lawyers and Others v Premier ministre/ Eerste Minister (C-623/22)

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