Triple

Given a phrase, classify it is english named entity (e.g., persons, organizations, works of art) in Latin script, or not (e.g., literals, dates, URLs, verbose phrases). For disambiguation, the statement where the phrase occurs as object is also given. Please return a JSON object with `phrase` (string, the phrase being analyzed) and `is_ne` (boolean, indicating whether the phrase is a Named Entity).

Phrase: Van Gend en Loos v Nederlandse administratie der belastingen | Statement: [Van Gend en Loos, shortName, Van Gend en Loos v Nederlandse administratie der belastingen]

Target entity: Van Gend en Loos v Nederlandse administratie der belastingen
Context triple: [Van Gend en Loos, shortName, Van Gend en Loos v Nederlandse administratie der belastingen]

• A. Van Gend en Loos chosen
  Van Gend en Loos is a landmark 1963 judgment of the European Court of Justice that established the doctrine of direct effect, allowing individuals to invoke certain provisions of European Union law before national courts.
• B. Helvering v. Bruun
  Helvering v. Bruun is a 1940 U.S. Supreme Court case that addressed whether a landlord realizes taxable income when repossessing property improved by a tenant.
• C. Code général des impôts
  The Code général des impôts is France’s primary tax code, compiling and organizing the country’s laws on taxation of individuals, businesses, and various financial transactions.
• D. Dutch Tax and Customs Administration
  The Dutch Tax and Customs Administration is the national government agency responsible for tax collection and customs enforcement in the Netherlands.
• E. Helvering v. Gregory
  Helvering v. Gregory is a landmark 1935 U.S. Supreme Court tax law case that established the principle that transactions must have a genuine business purpose beyond tax avoidance to be respected for tax purposes.
• F. None of above.
• G. Unsure - the case is ambiguous/there is not enough information to decide.