From our private database of 35,600+ case briefs...
Van Gend en Loos v. Nederlandse Administratie der Belastingen
European Court of Justice,
Case 26/62, 1963 ECR 1
Van Gend en Loos (plaintiff) imported urea-formaldehyde from West Germany into the Netherlands in September 1960. Under a tariff reclassification effective March 1, 1960, urea-formaldehyde was subject to an 8 percent tariff. Van Gend en Loos challenged the 8 percent tariff in a Dutch court, arguing that, as of January 1, 1958, the urea-formaldehyde was subject to a 3 percent tariff under the European Economic Community Treaty (EEC Treaty). Van Gend en Loos argued that the tariff reclassification violated Article 12 of the EEC Treaty, as the Dutch tariff was higher than the tariff under the EEC. Article 12 of the EEC Treaty prohibited signatories from raising existing tariff percentages for goods already traded between member states. The Dutch customs collectors, Nederlandse Administratie der Belastingen (defendant), argued that the product had a 10 percent duty based on its classification on January 1, 1958, so the 8 percent tariff was not an increase prohibited by Article 12. Before considering the appropriate tariff percentage, the Dutch court hearing the case, the Tariefcommissie, requested that the European Court of Justice (ECJ) render a preliminary judgment on the claim under Article 12 of the EEC Treaty in a Dutch court.
Rule of Law
Holding and Reasoning
What to do next…
Unlock this case brief with a free (no-commitment) trial membership of Quimbee.
You’ll be in good company: Quimbee is one of the most widely used and trusted sites for law students, serving more than 618,000 law students since 2011. Some law schools—such as Yale, Berkeley, and Northwestern—even subscribe directly to Quimbee for all their law students.Unlock this case briefRead our student testimonials
Learn more about Quimbee’s unique (and proven) approach to achieving great grades at law school.
Quimbee is a company hell-bent on one thing: helping you get an “A” in every course you take in law school, so you can graduate at the top of your class and get a high-paying law job. We’re not just a study aid for law students; we’re the study aid for law students.Learn about our approachRead more about Quimbee
Here's why 618,000 law students have relied on our case briefs:
- Written by law professors and practitioners, not other law students. 35,600 briefs, keyed to 984 casebooks. Top-notch customer support.
- The right amount of information, includes the facts, issues, rule of law, holding and reasoning, and any concurrences and dissents.
- Access in your classes, works on your mobile and tablet. Massive library of related video lessons and high quality multiple-choice questions.
- Easy to use, uniform format for every case brief. Written in plain English, not in legalese. Our briefs summarize and simplify; they don’t just repeat the court’s language.