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''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. The case is acknowledged as being one of the most important, and possibly the most famous development of European Union law.〔 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. 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. ==Facts== Van Gend en Loos, a postal and transportation company, imported urea-formaldehyde from West Germany to the Netherlands. The Dutch customs authorities charged them a tariff on the import. Van Gend en Loos objected, submitting that the tariff was contrary to EC law. Article 12 of the Treaty of Rome (now replaced by Article 30 TFEU) stated: Van Gend en Loos paid the tariff but then sought to retrieve the money in the national court (Tariefcommissie). The Tariefcommissie made a request for a preliminary ruling to the European Court of Justice, asking whether the then Article 12 of the Treaty of Rome conferred rights on the nationals of a member state that could be enforced in national courts. Advocate General Roemer's Opinion indicated that some provisions of the treaty could have "direct effect" (that citizens could rely on them) but that Article 12 was not one of them. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Van Gend en Loos v Nederlandse Administratie der Belastingen」の詳細全文を読む スポンサード リンク
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