European law
Name
Institution
Date
, Business cost management 2
PART A (30 marks)
Question 2 Van Gend en Loos v Nederlandse Administratie der Belastingen (1963) Case
26/62 was a landmark case of the European Court of Justice. How did this case affect the
relationship between Community law and the national law of Member States? Your answer
should make reference to relevant case law and legislation.
The Van Gend en Loos v Nederlandse Administratie der Belastingen (1963) Case 26/62
was and still the land mark case for the European court justice which is used to establish the
provision of the treaty establishing the European economic community is capable of developing
legal rights that could be applied in the legal system and enforced by the natural and the legal
person before the court of the community member state[ CITATION Emm17 \l 1033 ]. Which
lead to the development of the direct effect. This case is known and acknowledge for being one
of the most important and most famous development of the European union law.
About the case
The case came from the reclassification of the chemical by the countries called Benelux
into a custom categorize which comprised of the high custom charge more than
usual[ CITATION Emm17 \l 1033 ]. The preliminary question that was asked by the Butch
tarief-commissie was a dispute between the van gen den loss and the Dutch tax authority called
nedelandese administratie der belastingen. The European court of justice stood with the
position that the event breached the provision on the treaty which needed the member state to
progressively reduce the custom duties between themselves and continues to state that the breach