European Journal of Service Management

The legal regulations concerning the development of the alternative fuel vehicles market introduced by individual European countries are designed to minimize the impact of transport on the environment and to increase the independence from oil. Tax concessions are an important factor of electromobility development in Europe. The aim of the publication is to analyze the differentiation of electromobility development level in selected European countries in the context of tax concessions. The applied research methods are: critical analysis of the literature on the subject (theoretical approach to issues related to low-emission economy and electromobility), secondary analysis of documents (desk research) involving the interpretation of sales data and tax concessions in selected countries and the method of logical reasoning contributing to the presentation of applications and implementation of the purpose of publication. The conclusions included in the final part of the article concern the identification of the interaction planes of tax concessions impact on the EV’s (Electric Vechicles) market development.