The fuel tank might not be "breathing" correctly. If pressure builds up in the fuel tank, fuel can get pushed up the filler neck.
If you can not fill the tank because the fuel keeps pushing back, then the breather hose might be restricted.
I attached an image of the fuel tank / system.
#3 is the filler neck
#7 is the breather hose
#24 is the rollover valve for the EVAP system
A problem with #24 (or the hoses) can cause pressure to build (incorrect venting of the tank).
A problem with #7 will cause filling problems when adding fuel to the tank.
Image (Click to make bigger)
Friday, August 29th, 2014 AT 9:11 AM