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NV Algemene Transporten Expeditie Onderneming van Gend en Loos v Nederlandse Administratis der Belastingen
ECJ
short name:	van Gend en Loos
Submi Date:	August 16
Submit Year:	1962
Date decided:	February 5
Year decided:	1963
FullName:	NV Algemene Transporten Expeditie Onderneming van Gend en Loos v Nederlandse Administratis der Belastingen
CelexID:	{{{CelexID:}}}
CaseNumber:	26/62
Chamber:	Full court
Nationality:	Netherlands
Procedural:	Tariefcommissie, uitspraak van 14 August 1962 (8847/48 T)
Judge Rapporteur:	Charles Léon Hammes
JudgePresident:	Andreas Matthias Donner
Advocate General:	Karl Roemer
Instruments Cited:
Legislation Affecting:	Interprets Article 12 TEEC
Keywords

Case 26/62; [1963] CMLR 105. An importer who 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 EEC Treaty, which generally prevented such tariffs between member states of the EEC, as a defense.

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 direct effect by national courts provided that certain conditions were met.

These conditions were, and still are at the moment of this writing:

• the provision must be clear and unambiguous
• it must be unconditional
• it must be intended to be operational in members states without further implementation.