Reimbursement of Excise Duty on Minerals Oils

• Autorzy: Marek Jaśkiewicz , Juraj Hammer , Miloš Poliak , Dariusz Więckowski
• Języki publikacji: EN

Abstrakty

EN

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. (original abstract)

Słowa kluczowe

EN

Industry oil; Diesel oil; Excise duty; Excise tax

PL

Olej przemysłowy; Olej napędowy; Akcyza; Podatek akcyzowy

• Czasopismo: New Trends in Production Engineering
• Rocznik: 2018
• Tom: 1
• Strony: 191--196

Twórcy

autor

Marek Jaśkiewicz

• Kielce University of Technology, Kielce, Poland

autor

Juraj Hammer

• University of Zilina, Slovakia

autor

Miloš Poliak

• University of Zilina, Slovakia

autor

Dariusz Więckowski

• Automotive Industry Institute, Poland

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Identyfikatory

DOI

10.2478/ntpe-2018-0024