Back Ван Генд ен Лос (дело) Bulgarian Van Gend en Loos Czech Van-Gend-&-Loos-Entscheidung German Van Gend en Loos κατά Nederlandse Administratie der Belastingen Greek Van Gend & Loos auzia, (26/62), 1963ko otsailaren 5ekoa Basque Van Gend en Loos (oikeustapaus) Finnish Arrêt van Gend en Loos French Van Gend en Loos v Nederlandse Administratie der Belastingen Irish Predmet Van Gend en Loos Croatian Ֆան Խենթ էն Լոսի վճիռ Armenian
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| van Gend en Loos | |
|---|---|
 | |
| Submitted 16 August 1962 Decided 5 February 1963 | |
| Full case name | NV Algemene Transport- en Expeditie-Onderneming van Gend en Loos v Nederlandse Administratie der Belastingen |
| Case | 26/62 |
| CelexID | 61962CJ0026 |
| ECLI | ECLI:EU:C:1963:1 |
| Chamber | Full court |
| Nationality of parties | Netherlands |
| Procedural history | Tariefcommissie, decision of 14 August 1962 (8847/48 T) |
| Court composition | |
| Judge-Rapporteur Charles Léon Hammes | |
| Judges | |
| Advocate General Karl Roemer | |
| Legislation affecting | |
| Interpreted Article 12 TEEC | |
Van Gend en Loos v Nederlandse Administratie der Belastingen (1963) Case 26/62 was a landmark case of the European Court of Justice which established that provisions of the Treaty Establishing the European Economic Community were capable of creating legal rights which could be enforced by both natural and legal persons before the courts of the Community's member states. This is now called the principle of direct effect.[1] The case is acknowledged as being one of the most important, and possibly the most famous development of European Union law.[1]
The case arose from the reclassification of a chemical, by the Benelux countries, into a customs category entailing higher customs charges. Preliminary questions were asked by the Dutch Tariefcommissie in a dispute between Van Gend en Loos and the Dutch Tax Authority (Nederlandse Administratie der Belastingen). The European Court of Justice held that this breached a provision of the treaty requiring member states to progressively reduce customs duties between themselves, and continued to rule that the breach was actionable by individuals before national courts and not just by the member states of the Community themselves.
- ^ a b Craig, Paul; de Búrca, Gráinne (2003). EU Law: Text, Cases and Materials (3rd ed.). Oxford University Press. p. 182. ISBN 0-19-924943-1.
The ECJ first articulated its doctrine of direct effect in 1963 in what is probably the most famous of its ruling.
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