The case in the main proceedings had been brought by the transport company Van Gend en Loos, which, when importing goods from Germany into the Netherlands, was required to pay customs duties which it considered to be contrary to the rules of the EEC Treaty prohibiting Member States from increasing customs duties in their mutual commercial dealings.
Põhikohtuasi oli algatatud veoettevõtja Van Gend Loos taotlusel, kes pidi kauba impordilt Saksamaalt Madalmaadesse tasuma tollimaksu, mis tema arvates oli vastuolus EMÜ asutamislepingu sättega, mis keelas liikmesriikidel suurendada tollimaksu vastastikustes kaubandussuhetes.