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.
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.
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.
