• Join over 1.2 million students every month
  • Accelerate your learning by 29%
  • Unlimited access from just £6.99 per month

A Discussion of Van Gend en Loos v Inland Revenue

Extracts from this document...


´╗┐Inland Revenue v Van Gend en Loos ? A Discussion Introduction: The judgment in N.V. Algemene Transport ? en Expeditie Onderneming van Gend en Loos (hereinafter referred as ?VGL?) v Inland Revenue of Netherlands (hereinafter referred as ?IL?)[1] was revolutionary; it transformed the constitutional framework of the European Union. The Details: On 9 September 1960 VGL imported certain amount of aqueous ureaformaldehyde from Germany to Nederlands. The product was classified under the heading of 39.01-a-1[2] in the taxation of import duties and per the taxonomy of ?Tariefbesluit? (or Brussels Protocol); the establishment applied an import tax of 8% for the goods imported. However, VGL lodged a formal objection[3] with the authorities against the tariff based on the EEC treaty[4] which allows the goods to be taxed under heading 279-a-2 for taxation at 3% (for intra-community trade); but IL applied the new heading of 39.01-a [5] to tax VGL at 8% and hence Netherlands infringed on Article 12 of the EEC treaty[6]. This protest was dismissed in March 1961 due to inadmissibility,[7] VGL further appealed in ?Tariefcommissie? in April 1961, case heard in May 1962 and responded to VGL stating that the classification was based on heading 332 and not under 279-a-2, furthermore, the tariff levied on the goods was reduced from 10% to 8% under 332. ...read more.


Further, Article 12 allowed the members states to seen as subjects of the negative obligations and the argument of Benelux countries over Article 169 and 170 were termed as ?misconceived?[15]. Thus, Community law would triumph over any contradictory state laws even if amended at a later date. Through this, authority or proclamation of EU law is sought by limiting national sovereignty and would allow states or individuals to invoke their rights through EU courts and tribunals.[16] However, the Court did not give its judgment on the customs duty levied for VGL on the import of the product and asked the national courts to determine them in line with the interpretation of Article 12 (where ?individual rights must be protected by national courts?) given by the Court is higher than that of the duty levied whilst enforcing the treaty on 1 January 1958.[17] Conclusion: The judgment was revolutionary as it took radical measures in addressing two major issues; (1) there was no uniformity for the application of EU law by the national courts despite being a member state (at that time there were only 6 member states); and (2) lack of dominance granted to legal system of international law. The judgment by ECJ indicated that there is alternative forum for individuals and member states to invoke their rights and enforce them; this was followed and emboldened by ...read more.


importation or exportation or charges with equivalent effect and from increasing such duties or charges as they apply in their commercial relations with each other.? <http://en.wikisource.org/wiki/Treaty_establishing_the_European_Economic_Community#Section_2_.E2.80.94_Establishment_of_the_Common_Customs_Tariff> accessed: 6 December 2014. [7] Inadmissibility occurred as the protest lodged was against the rate and not against the actual tariff levied on the import of the goods. [8] See [1963] C.M.L.R 105, at para 108. [9] ibid, at [2] [10] Sharon Hanson Legal Method, Skills and Reasoning, (3rd Ed., Routledge-Cavendish 2010), id at [136-137] or [143] related to Article 234 (at present and formerly as Article 177 of the Treaty of Rome). [11] See supra note 2 above. [12] see ?EEC Treaty 1958?, Article 14 (1) of the treaty, where it states: ?In respect of each product, the basic duty which shall be subject to the successive reductions shall be the duty applied on 1 January 1957.? [13] See [1963] C.M.L.R 105, id at [11]. [14] ibid, at [12]. [15] ibid, at [13]. [16] ibid, at [14] - The arguments indicate that the Community law is of better quality than the national laws and also demonstrates that the regulatory quality is superior. [17] ibid, at [16]. [18] [1964] E.C.R. 585, [1964] C.M.L.R. 425 ? The importance of this judgment is that unilateral laws or national laws which are not compatible with Community law will not prevail in the EU. ...read more.

The above preview is unformatted text

This student written piece of work is one of many that can be found in our University Degree European Union Law section.

Found what you're looking for?

  • Start learning 29% faster today
  • 150,000+ documents available
  • Just £6.99 a month

Not the one? Search for your essay title...
  • Join over 1.2 million students every month
  • Accelerate your learning by 29%
  • Unlimited access from just £6.99 per month

See related essaysSee related essays

Related University Degree European Union Law essays

  1. EU institutions

    Commission to give any appropriate proposal on the questions that, as it assumes require the acceptance of the Community's act with a purpose of Treaty accomplishment (art. 192). The Council can ask the Commission to give any appropriate proposal on the questions that relates to the external policy and policy of security that must provide realization of joint action.

  2. Free movement of capital and payments. Although the 1957 Treaty of Rome included ...

    to or from third countries takes place in a different legal context than between member states. It follows that a member state may be able to justify a restriction on the movement of capital to or from third countries for a particular reason in circumstances where that reason would not constitute a valid restriction on capital movements between member states.


    and claimed that the art treasures did not constitute "goods". The ECJ defined goods as "products which can be valued in money and which are capable, as such, of forming the subject of commercial transactions." Therefore, art treasures fell within the meaning of "goods" under Article 9(1)(now 23(1)).

  2. Company Law and Corporate Governance

    There were concerns that a 'one size fits all63' approach would mean an over regulation in the field of corporate governance, which may not be appropriate64. The Action Plan aims to establish an extensive legislation programme, in particular the drafting and implementation of Directives65.

  1. Critically discuss the proposition that the Treaty of Lisbon has completed the evolution of ...

    Consequently, a year later, the Stauder11 case provided the Court with the opportunity to clarify that fundamental rights form part of the general principles of Union law. Later on, in Internationale Handelsgesellschaft12, the Court explained that, despite being 'inspired by constitutional traditions common to the MSs,' the protection of fundamental rights should be ensured within the Community legal system.

  2. EU Freedom of Establishment. In this essay I will discuss the definition of establishment ...

    within the meaning of the second paragraph of Article 54 TFEU (primary establishment) * the right to set up agencies, branches or subsidiaries by nationals of any MS established in the territory of any MS (secondary establishment) 4.2 The Courts have held,4 that freedom of establishment is not confined to

  1. What was the relationship between the Factortame case and the Treaty of Rome 1957?

    State may incur liability for damage caused to individuals by breaches of Community law attributable to the State[81]. Such is the following deals with the principle of direct effect of Treaty provisions and the degree to which individuals can rely on such terms to challenge national law.

  2. EU Law - Albatros Pool problem case. Mark and Sunita must be advised that ...

    Advise the government. This discussion is going to focus on the basics of state liability and EU law and then will highlight the problems for the citizen's rights in respect to non-state companies when they have been discriminated against in employment.

  • Over 160,000 pieces
    of student written work
  • Annotated by
    experienced teachers
  • Ideas and feedback to
    improve your own work