Van Gend en Loos v Nederlandse Administratie der Belastingen
FACTSCustoms duties, under reclassification in Dutch law, tariff for ureaformaldehyde was
increased
ISSUE
-Can an individual invoke Art. 12 before a nat’l ct. or tribunal?
RULES
-Article 226 says the Commission can find violation if no compliance, the Commission can file suit
-Article 227 says a Member State can bring suit
-it doesn’t say anywhere that the injured party brings suit
DISCUSSION/ANALYSIS
-Comm. constitutes a new legal order MS have limited their sovereign rights, and subjects are not only MS
but individuals as well
-EC law not only imposes obligations on individuals but also confers rights upon them.
Rights arise when they are expressly granted or by reason of obligations imposed on MS, institutions or individuals in a clearly defined way
-Clear and conditional prohibition not qualified by any reservation which would make its implementation
conditional upon a positive legislative measure of nat’l law.
-ex. Art. 12 produces direct effects and creates individual rights which nat’l courts must protect
-It is for the nat’l court to determine if the facts lead to conclusion that the duty was raised.
-Direct effect if clear and unconditional or if instead there is no legislative intervention required.
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