Typical fuel efficiency is 20% (with up to 37%) [2], so let's be optimistic and say 31.5% because that will mean that we would get 3kWh of energy out of every litre of gasoline in energy that is actually used to move the car.
The efficiency of an electric vehicle is much higher, 86% was measured for the Tesla Roadster [3]. Assuming the same figure for a Model S, the effective battery capacity is 73kWh.
Thus, the 85 kWh battery of a Tesla Model S corresponds to a 24.3 litre (6.4 US gallons) gas tank.
In Germany, at 25ct/kWh, that's 21.25€ for the electricity or 34€ for the gasoline (at 1.40€/litre)
[1] http://www.wolframalpha.com/input/?i=%28gasoline+density+*+1...
[2] https://en.wikipedia.org/wiki/Fuel_efficiency#Fuel_efficienc...
[3] https://en.wikipedia.org/wiki/Tesla_Roadster#Energy_efficien...