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VanGendEnLoosVNetherlands

VanGendEnLoosVNetherlands - JUDGMENT OF 5 2 1963 CASE 26/62...

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JUDGMENT OF 5. 2. 1963 CASE 26/62 excluded from review by the Court when hearing an application for a preliminary ruling. 1 3. The European Economic Community constitutes a new legal order of international law for the benefit of which the states have limited their sovereign rights, albeit within limited fields, and the subjects of which comprise not only the Member States but also their nationals. Independendy of the legislation of Member States, Community law not only imposes obligations on individ­ uals but is also intended to confer upon them rights which become part of their legal heritage. These rights arise not only where they are ex­ pressly granted by the Treaty but also by reason of obligations which the Treaty imposes in a clearly de­ fined way upon individuals as well as upon the Member States and upon the institutions of the Community. 4. The fact that Articles 169 and 170 of the EEC Treaty enable the Com­ mission and the Member States to bring before the Court a State which has not fulfilled its obligations does not deprive individuals of the right to plead the same obligations, should the occasion arise, before a national court. 5. According to the spirit, the general scheme and the wording of the EEC Treaty, Article 12 must be interpre­ ted as producing direct effects and creating individual rights which nat­ ional courts must protect. 6. It follows from the wording and the general scheme of Article 12 of the Treaty that, in order to ascertain whether customs duties and charges having equivalent effect have been increased contrary to the prohibition contained in the said Article, regard must be had to the customs duties and charges actually applied by Member States at the date of the entry into force of the Treaty. 2 7. Where, after the entry into force of the Treaty, the same product is charged with a higher rate of duty, irrespective of whether this increase arises from an actual increase of the rate of customs duty or from a re­ arrangement of the tariff resulting in the classification of the product under a more highly taxed heading, such increase is illegal under Article 12 of the EEC Treaty. In Case 26/62 Reference to the Court under subparagraph (a) of the first paragraph and under the third paragraph of Article 177 of the Treaty establishing the European Economic Community by the Tariefcommissie, a Netherlands administrative tribunal having final jurisdiction in revenue cases, for a preliminary ruling in the action pending before that court between N.V. Algemene TRANSPORT— en Expeditie Onderneming VAN GEND & Loos, having its registered office at Utrecht, represented by H.G. Stibbe and L.F .D. ter Kuile, both Advocates of Amsterdam, with an address for 1 Cf. Paragraph No 4 of Summary of Judgment in Case 13/61, Rec.
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