Kloppenburg

Abstract

Treaties — Effect in municipal law — EEC Treaty, 1957 — Legislation enacted by EEC institutions — Status under municipal law — Directives — Conditions for direct effect under municipal law — Failure of Member States to implement provisions of directive by specified time — Whether directive may be relied upon by individuals before municipal courts

Relationship of international law and municipal law — Treaties — Effect in municipal law — EEC Treaty, 1957 — Nature of legal order established by treaty — Primacy of EEC law over contrary municipal law

International organizations — EEC — Legal status — Powers — EEC Treaty, 1957 — Directives enacted by Council — Effect in municipal legal order — Right of individuals to invoke directives — Whether constituting extension of Community's legislative powers — Scope of entitlement of Community to extend existing powers in harmony with objectives of EEC Treaty

International organizations — EEC — Institutions — Court of Justice — Powers — Interpretation of powers by reference to intention of Member States — Development of Community law by the Court — Construction of Community treaties in the light of methods and principles of common European legal tradition of Member States — Jurisdiction of Court under Article 177 of EEC Treaty — Limits — Effect of decisions in municipal legal order of Member States — Whether having binding effect in all proceedings before courts of Member States in which same issue is raised

Treaties — Conclusion and operation — Constitutional limitations — Acts of institutions established by EEC Treaty — Effect in municipal law — Whether subject to constitutional review by municipal courts

Treaties — Interpretation — Intention of the parties — EEC Treaty, 1957 — Powers of EEC institutions — Interpretation by reference to intention of Member States

Economics, trade and finance — Taxation — Value added tax (“VAT”) — Harmonization — Sixth EEC Council Directive 77/388 — Exemptions conferred by directive — Non-implementation by Member States — Whether individuals may invoke provisions of directive in case of non-implementation — The law of the Federal Republic of Germany