Tax & Legal

Categories: All (3 found)

1. 22.04.2023

   ECJ on VAT: Technical support and IT services for recharging ...

   According to a decision of the European Court of Justice (ECJ) in a Polish case, the supply of electricity for charging electric powered cars and other vehicles is a supply of goods that may consist of several different services at the re-charging stations.

   Categories: From Europe

   Keywords: electricity, electric car
2. 14.03.2017

   Promoting electrical mobility: Further tax relief for privat ...

   On November 17, 2016 a new law came into force providing for tax incentives (income tax / employee withholding tax) in the area of electrical mobility, namely for electric-powered cars and hybrid vehicles. The Federal Finance Ministry has issued a decree dealing with Details of the new regulation.

   Categories: Official Pronouncements

   Keywords: electric mobility, electric car, electri ...
3. 23.01.2014

   Decree on private use of electric-powered company cars

   The finance ministry has published a decree with sample calculations of the taxable benefit from the private use of a company car powered by electricity.

   Categories: Official Pronouncements

   Keywords: private use, company car, electric car