ABSTRACT

NV Algemene Transport-en Expeditie Onderneming Van Gend en Loos v Nederlandse Administratie der Belastingen Case 26/62 Van Gend en Loos imported ureaformaldehyde from Germany into the Netherlands. The firm (VGL) was charged an 8% customs duty by the Dutch authorities. VGL complained that the chemicals should only have been subject to a 3% customs duty and that the levy of an 8% duty by the Dutch authorities was a breach of Article 25 EC (ex 12), which prohibited the introduction by Member States of new customs duties. The Dutch court sought a reference from the ECJ on whether VGL was entitled to rely on the provisions of Article 25 EC (ex 12).