Van Gend en Loos v Nederlandse Administratie der Belastinge PDF

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Van Gend en Loos v Nederlandse Administratie der Belastinge (Case 26/62) 1963 Van Gend en Loos, a firm of importers, was required to pay customs duty on ureaformaldehyde (glue) imported from Germany into the Netherlands under a law adopted after the creation of the EEC. The importers challenged the payment in the Dutch courts on the basis that the extra duty infringed Arl.25 (ex 12) of the Treaty (prohibiting the introduction of new customs duties). The Dutch court referred questions to the Court of Justice (ECJ) for interpretation under Art.234 (ex 177) procedure.

Held: (ECJ) (1) The EC (then known as the EEC) is a new legal order in international law, on behalf of which states have limited their sovereign rights in certain fields and whose subjects comprise not only states but also individuals; (2) Art.25 (ex 12) of the Treaty produces direct effects in the relationship between the Member States and their subjects, creating individual rights which national courts must protect. [1963] E.C.R. 1....