Browsing by Author "Jaskiewicz, Marek"

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    Identification of Refund of Excise Duty on Motor Oils in International Road Freight Transport
    (University of Zilina, 2020) Hammer, Juraj; Poliak, Miloš; Jaskiewicz, Marek
    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.