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.
Highlights
Tax revenue from excise duty on mineral oils can be classified as one of the highest, which is credited to the state budget of the country
This is a procedure where, by Member States refund a part of the excise duty to a foreign carrier so as to motivate it to draw fuel on its territory
The state has the advantage of obtaining excise tax revenue at least at the minimum rate and the carrier refuelling at a lower price by Hautzinger (1984)
Summary
Tax revenue from excise duty on mineral oils can be classified as one of the highest, which is credited to the state budget of the country. Since 2010, the EU Member States are obliged to comply with the minimum level of taxation of excise duties on mineral oils under two legal standards. Miloš Poliak (et al.): Identification of Refund of Excise Duty on Motor Oils for International Road Freight Transport States such as Cyprus, the Czech Republic, Estonia, Hungary, Latvia, Lithuania, Malta, Poland, Slovenia and the Slovak Republic could apply the transitional period. No Member State can apply this transitional period and must comply with a minimum level of taxation for diesel excise duty of € 330/1 000 liters. If we consider carriers registered for VAT payment, it is necessary to monitor the price of diesel fuel without this tax (Fig. 3) In this case, the order of countries will change. Several countries advocate taxes on mineral oils for environmental reasons
Sign-in/Register to view highlights & summary Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
