- Tytuł:
- Reimbursement of excise duty on minerals oils
- Autorzy:
-
Jaśkiewicz, Marek
Hammer, Juraj
Poliak, Miloš
Więckowski, Dariusz - Powiązania:
- https://bibliotekanauki.pl/articles/27315879.pdf
- Data publikacji:
- 2018
- Wydawca:
- STE GROUP
- Tematy:
-
mineral oils
reimbursement
excise duty
taxes
freight transport
oleje mineralne
zwrot kosztów
podatek akcyzowy
podatki
transport towarowy - Opis:
- Enterprise in the EU is currently a single market business, but on which the conditions are not completely unified. In the case of mineral oil excise duty a minimum level of taxation is set by EU rules, but individual states do not strictly prescribe a specific rate of tax. It is a fact for international road transport, that there are states on the route of transport, where it is preferable to pump fuel. Because the mineral oil tax is an income of state budget in concrete state, is good for the state, if the carrier pumps fuel on the territory of that state. For carriers who only drive within the country the higher tax rate is more advantageous in terms of choice. For this reason, some EU countries apply for the selected group of entrepreneurs, the refund of excise duty due to the use of carriers in their territory and to achieve higher tax deduction in cumulative terms. The purpose of this contribution is to identify the possibilities for refunding excise duty in the Slovak Republic and to propose a procedure for assessing the effects of the refund of excise duty on mineral oils.
- Źródło:
-
New Trends in Production Engineering; 2018, 1, 1; 191-196
2545-2843 - Pojawia się w:
- New Trends in Production Engineering
- Dostawca treści:
- Biblioteka Nauki
Artykuł