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The article deals with the tax on motor vehicles in relation to the different principles of taxation of trucks in selected EU countries. There is a system of taxation in each EU country and the level of taxes and fees itself vary. As carriers carrying out road freight not only on closed national markets, but they are engaged in road transport on a common international market, it is important for the...
The price for the transport is determined by the carriers based on the costs incurred when the carriers transporting. Carriers are currently able to identify variable costs, the height of which changes with the change in the realized output and also fixed costs, which are dependent on the operating time of the means of transport. Carriers have the differences in the cost of the shipment for each destination...
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