The K-Zone: Van Gend En Loos (1963)

Case 26/62; [1963] CMLR 105. An importer which had not paid a customs tariff, contrary to the national law of the Netherlands, sought to rely on Art. 12 (now Art. 25) of the ECTreaty, which generally prevented such tariffs between member states of the EEC, as a defence. In a reference to the ECJ under what is now the Art. 234 procedure, the Court held that the EEC was a `new legal order', and that Treaty provisions should be given DirectEffect by national courts provided that certain conditions were met. These conditions were, and still are: (i) the provision must be clear and unambiguous; (ii) it must be unconditional; (iii) it must be intended to be operational in members states without further implementation.

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