Transport And Communications 2020, 8(1):1-5 | DOI: 10.26552/tac.C.2020.1.1

Identification of Refund of Excise Duty on Motor Oils in International Road Freight Transport

Juraj Hammer1, Milo¹ Poliak1, Marek Ja¶kiewicz2
1 University Of Zilina, Univerzitná 1, 010 26, ®ilina, Slovakia
2 Kielce University of Technology, Al. Tysiaclecia Panstwa Polskiego7, 25-314 Kielce, Poland

In this article, the authors focus on the issue in the field of refund of excise duty on motor oils within Europe. Some states have a refund in their legislation, most European countries do not, and this creates pressure from carriers to make decisions, where and how much it pays to refuel with their vehicles in international transport. Survey research has been created for this article, analyzing and comparing the conditions for creating a competitive environment across Europe. The artikle also wants to point out that reimbursement is not subject to national transport, respectively international transport and drawing by foreign carriers in countries is supported, where a refund is made.

Keywords: road freight transport, duty on motor oils, refund on excise duty, international transport
JEL classification: L91, R49

Published: March 30, 2020  Show citation

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Hammer, J., Poliak, M., & Ja¶kiewicz, M. (2020). Identification of Refund of Excise Duty on Motor Oils in International Road Freight Transport. Transport And Communications, 8(1), 1-5. doi: 10.26552/tac.C.2020.1.1
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