Business Confidence in the European Union and its Member States on the example of the international carriage of goods

The international carriage of goods is one of the key areas of the EU internal market. EU regulations simplify and streamline rules in the road haulage transport sector in order to improve the efficiency of EU law by harmonising rules and minimising the administrative burden to the industry, but – the international carriage of goods operations make subject to national legislation in the host EU country regarding the conditions governing the transport contract or value added tax (VAT) on transport services, including documents accepted as evidence of the international carriage of goods. Meanwhile, administrative barriers introduced by some Member States, including Poland, result in the loss of business confidence in the state and destroy the development opportunities offered by EU law. The purpose of the presentation is to show how inappropriate national rules and practices can cause distrust and dissent from service providers in the area of international carriage of goods.