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Exam of 15 pages for the course law at law (national_court)

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European law


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Institution


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, 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

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