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dc.contributor.authorHammer, Juraj
dc.contributor.authorPoliak, Miloš
dc.contributor.authorJaskiewicz, Marek
dc.date.accessioned2020-11-23T08:29:05Z
dc.date.available2020-11-23T08:29:05Z
dc.date.issued2020
dc.identifier.issn1339-5130
dc.identifier.urihttp://drepo.uniza.sk/handle/hdluniza/381
dc.description.abstractIn 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.en_US
dc.language.isoenen_US
dc.publisherUniversity of Zilinaen_US
dc.rights.urihttp://creativecommons.org/licenses/by/4.0/
dc.subjectroad freight transporten_US
dc.subjectduty on motor oilsen_US
dc.subjectrefund on excise dutyen_US
dc.subjectinternational transporten_US
dc.titleIdentification of Refund of Excise Duty on Motor Oils in International Road Freight Transporten_US
dc.typeArticleen_US
dc.identifier.doihttps://doi.org/10.26552/tac.C.2020.1.1


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