ACCTG 1 Lecture Notes - Lecture 4: Titanium Dioxide, Ultra Vires, European Union Legislative Procedure
Document Summary
Van gen den loos wanted to import a product into the netherlands that was charged with an import duty. This, however, infringed article 12 eec treaty because states shall refrain from introducing any new customs duties on imports/exports. Eu law is a new legal order in which ms have limited their sovereignty and to which they are subject. It is directly applicable by national courts (established the principle of direct effect for treaties) Must be clear, unconditional + capable of producing individual rights: primacy/precedence of application of eu law. Costa argued that the nationalization of the it electricity industry was contrary to eu law. Enel argued that italian courts were obliged to apply the later italian law under which nationalization was legal. Narrowed down the requirements for direct effect: needs to be clear + precise: role of national courts as european courts. Simmenthal argued that a fee charged on his imports of beef into italy was contrary to eu.
