View source for Amministrazione delle Finanze dello Stato v Simmenthal SpA

Amministrazione delle Finanze v Simmenthal SpA (1978) is a landmark EU law case addressing the conflict between national and European Union law. Simmenthal SpA imported beef from France into Italy, where a 1970 Italian law imposed a public health inspection fee conflicting with earlier European Community Regulations of 1964 and 1968. The Italian courts faced the question of which law should prevail, referring it to the ECJ.

The ECJ ruled that national courts must fully enforce EU provisions, even if conflicting national laws were adopted later. It reaffirmed the doctrine of direct effect from Van Gend en Loos v Nederlandse Administratie der Belastingen, emphasizing that EU rules apply uniformly across member states from their effective date onward. The court also cited Costa v ENEL to underscore EU law’s supremacy over national law.

The ECJ introduced a new principle: national courts must “set aside” conflicting national laws without needing authorization from legislatures or constitutional procedures. This duty applies regardless of whether the national law predates or postdates the EU rule.

This judgment, known as the “disapplication” principle, has had significant implications. It granted national courts the power to review and disregard national laws conflicting with EU rules, even if it challenges local constitutional norms. This principle indirectly limited parliamentary sovereignty in countries like the UK and the Netherlands, where courts previously lacked such authority.