That court was to decide on a dispute between the Netherlands transport undertaking Van Gend en Loos and the Netherlands tax authority concerning customs duties which that undertaking had to pay to import goods from Germany to the Netherlands.
Madalmaade kohtul tuli lahendada veoettevõtja Van Gend Loos ning Madalmaade maksuameti vaheline vaidlus tollimaksu üle, mida veoettevõtja pidi tasuma kauba importimisel Saksamaalt Madalmaadesse.