(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.
