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

Abstract

In this article, the authors focus on the issue of refunding 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 in your vehicles for international transportation . For this article, research was conducted in the field of research, analysis and comparison of conditions for creating a competitive environment within the countries of Europe. The article also wants to point out that the reimbursement is not subject to national transport, respectively. international transport and drawing by foreign carriers in countries where reimbursement is introduced are supported..