Transport and Communications

Permanent URI for this communityhttps://drepo.uniza.sk/handle/hdluniza/254

Transport and Communications is an scientific journal intended to bring together the information in different areas of transport and communications. The aim of this journal is to combine theory and practice in the field transport and communications and thus advancement of transport and communications sciences. It will provide a platform for academicians, researchers and engineers to share their experience and solution to problems.Journal is indexed in database Index Copernicus.

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Author: search.filters.author.Hammer, JurajSubject: search.filters.subject.duty on motor oils

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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.