ABSTRACT
In 1963, the ECJ articulated the theoretical basis for the principle of direct effect in Van Gend en Loos (1963), a case which involved a reference to the ECJ from the Dutch courts. From this case, many significant later developments of Community law can be seen to originate. Under Article 25 of the EC Treaty (formerly Article 12):
Customs duties on imports and exports and charges having equivalent effect shall be prohibited between Member States. This prohibition shall also apply to customs duties of a fiscal nature.
