• Home
  • Imprint
  • Privacy policy
  • Terms
  • Agile and lean law firm
  • Ideal partner
  • Contact
  • Videos
ITMediaLaw - Rechtsanwalt Marian Härtel
  • en English
  • de Deutsch
  • About lawyer Marian Härtel
    • About lawyer Marian Härtel
      • Ideal partner
      • About lawyer Marian Härtel
      • Video series – about me
      • Why a lawyer and business consultant?
      • Principles as a lawyer
      • Focus on start-ups
      • Nerd und Rechtsanwalt
      • Ideal partner
      • How can I help clients?
    • Über die Kanzlei
      • How clients benefit from my network of colleagues, partners and service providers
      • Quick and flexible access
      • Agile and lean law firm
      • Team: Saskia Härtel – WHO AM I?
      • Price overview
    • How can I help clients?
    • Sonstige Informationen
      • Einwilligungen widerrufen
      • Privatsphäre-Einstellungen ändern
      • Historie der Privatsphäre-Einstellungen
      • Privacy policy
    • Testimonials
    • Imprint
  • Leistungen
    • Focus areas of attorney Marian Härtel
      • Support with the foundation
      • Games law consulting
      • Advice in e-commerce
      • Support and advice of agencies
      • Legal advice in corporate law: from incorporation to structuring
      • Legal compliance and expert opinions
      • Streamers and influencers
      • Cryptocurrencies, Blockchain and Games
      • Outsourcing – for companies or law firms
    • Arbeitsschwerpunkte
      • Games and esports law
        • Esports. What is it?
      • Corporate law
      • IT/IP Law
      • Consulting for influencers and streamers
        • Influencer & Streamer
      • Contract review and preparation
      • DLT and Blockchain consulting
        • Blockchain Overview
      • Investment advice
      • AI and SaaS
  • Artikel/News
    • Langartikel / Guides
    • Law and computer games
    • Law and Esport
    • Law on the Internet
    • Blockchain and web law
    • Online retail
    • Data protection Law
    • Copyright
    • Competition law
    • Copyright
    • EU law
    • Law on the protection of minors
    • Labour law
    • Tax
    • Kanzlei News
    • Other
  • Videos/Podcasts
    • Videos
    • Podcast
      • ITMediaLaw Podcast
      • ITMediaLaw Kurz-Podcast
  • Knowledge base
  • Contact
Kurzberatung
  • About lawyer Marian Härtel
    • About lawyer Marian Härtel
      • Ideal partner
      • About lawyer Marian Härtel
      • Video series – about me
      • Why a lawyer and business consultant?
      • Principles as a lawyer
      • Focus on start-ups
      • Nerd und Rechtsanwalt
      • Ideal partner
      • How can I help clients?
    • Über die Kanzlei
      • How clients benefit from my network of colleagues, partners and service providers
      • Quick and flexible access
      • Agile and lean law firm
      • Team: Saskia Härtel – WHO AM I?
      • Price overview
    • How can I help clients?
    • Sonstige Informationen
      • Einwilligungen widerrufen
      • Privatsphäre-Einstellungen ändern
      • Historie der Privatsphäre-Einstellungen
      • Privacy policy
    • Testimonials
    • Imprint
  • Leistungen
    • Focus areas of attorney Marian Härtel
      • Support with the foundation
      • Games law consulting
      • Advice in e-commerce
      • Support and advice of agencies
      • Legal advice in corporate law: from incorporation to structuring
      • Legal compliance and expert opinions
      • Streamers and influencers
      • Cryptocurrencies, Blockchain and Games
      • Outsourcing – for companies or law firms
    • Arbeitsschwerpunkte
      • Games and esports law
        • Esports. What is it?
      • Corporate law
      • IT/IP Law
      • Consulting for influencers and streamers
        • Influencer & Streamer
      • Contract review and preparation
      • DLT and Blockchain consulting
        • Blockchain Overview
      • Investment advice
      • AI and SaaS
  • Artikel/News
    • Langartikel / Guides
    • Law and computer games
    • Law and Esport
    • Law on the Internet
    • Blockchain and web law
    • Online retail
    • Data protection Law
    • Copyright
    • Competition law
    • Copyright
    • EU law
    • Law on the protection of minors
    • Labour law
    • Tax
    • Kanzlei News
    • Other
  • Videos/Podcasts
    • Videos
    • Podcast
      • ITMediaLaw Podcast
      • ITMediaLaw Kurz-Podcast
  • Knowledge base
  • Contact
ITMediaLaw - Rechtsanwalt Marian Härtel
Home Online retail

Differential taxation and price indications Regulation

11. March 2019
in Online retail, Tax
Reading Time: 1 min read
0 0
A A
0
electronic commerce

In tax law, lawyers can usually argue even more than is not otherwise the case in civil and industrial property law. A legal question which forms an intersection with Internet law is the question whether VAT is included in the prices of a small businessman in accordance with Paragraph 19 of the UStG or in the case of differential taxation under Paragraph 25a of the UStG, and whether, therefore, a reference to “including VAT” in the prices, for example in an online shop where orders from online services or on marketplaces such as Ebay are required.

On the subject of differential taxation, there has now been a decision of the Hamburg Regional Court regarding an EBay seller. A competitor had warned the EBay seller that he did not specify VAT, but merely stated that the invoicing was carried out by means of differential taxation in accordance with Paragraph 25a of the UStG. According to the District Court of Hamburg, this is not agreed with Sections 1 II No. 1 and 1 VI of the Price Indications Ordinance and is therefore not permitted. In its decision, the Court ignored the not uncontroversial and complex tax problems.

It is therefore advisable to include the note. VAT. However, there must be no reference to differential taxation and to the change in the way in which it is applied to normal taxation. Otherwise, there is a consumer misinformation or even a deception and the own offer can be warned for another reason.

Tags: Civil lawConsumerEBayHamburgHamburg District CourtInformationinternetLegal questionRegulationVat

Beliebte Beträge

As a teenager, make e-sports men/streamers self-employed?

As a teenager, make e-sports men/streamers self-employed?
2. January 2020

The industry of streamers and e-sports enthusiasts is very young compared to other industries and therefore also for lawyers and...

Read moreDetails

Automated pricing and dynamic pricing in e-commerce

automatisierte preisgestaltung und dynamic pricing im ee28091commerce 1
2. April 2025

In the digital economy, automated pricing and dynamic pricing strategies are now part of everyday life. Whether for online shopping,...

Read moreDetails

Cancellation buttons in focus: a recent ruling and its impact on online retail

abmahnung
8. February 2025

I have already reported several times on the requirements for unsubscribe buttons. This topic is particularly important for SaaS providers...

Read moreDetails

Internationalization of SaaS products

9f8d6fee06ef9f57635cfc2792644595
9. November 2024

International expansion is a natural growth step for many SaaS start-ups. However, entering new markets brings with it complex legal...

Read moreDetails

E-invoicing obligation from 2025: BMF specifies requirements

E-invoicing obligation from 2025: BMF specifies requirements
21. October 2024

In my previous blog posts E-invoicing obligation coming from 2025 - What entrepreneurs need to know and XRechnung and ZUGFeRD:...

Read moreDetails

Internationalization of start-ups: Legal challenges when entering a foreign market

Internationalization of start-ups: Legal challenges when entering a foreign market
10. October 2024

Internationalization offers start-ups enormous growth opportunities, but also brings with it complex legal challenges. Successful market entry abroad requires careful...

Read moreDetails

Internationalization of startups

Internationalization of start-ups: Legal challenges when entering a foreign market
10. October 2024

Internationalization offers start-ups enormous growth opportunities, but also brings with it complex legal challenges. Successful market entry abroad requires careful...

Read moreDetails

Avoid legal pitfalls when founding an online start-up

Avoid legal pitfalls when founding an online start-up
10. October 2024

Founding an online start-up requires not only entrepreneurial skill, but also a solid legal foundation. Company founders are confronted with...

Read moreDetails

E-commerce law: legally compliant design of online stores for the self-employed

E-commerce law: legally compliant design of online stores for the self-employed
10. October 2024

Creating an online store offers self-employed people enormous opportunities, but also harbors numerous legal pitfalls. A legally compliant design is...

Read moreDetails
  • Home
  • Imprint
  • Privacy policy
  • Terms
  • Agile and lean law firm
  • Ideal partner
  • Contact
  • Videos
Marian Härtel, Rathenaustr. 58a, 14612 Falkensee, info@itmedialaw.com

Marian Härtel - Rechtsanwalt für IT-Recht, Medienrecht und Startups, mit einem Fokus auf innovative Geschäftsmodelle, Games, KI und Finanzierungsberatung.

Welcome Back!

Login to your account below

Forgotten Password? Sign Up

Create New Account!

Fill the forms below to register

All fields are required. Log In

Retrieve your password

Please enter your username or email address to reset your password.

Log In
  • Contact
  • Leistungen
    • Support with the foundation
    • Focus areas of attorney Marian Härtel
    • Consulting for influencers and streamers
    • Advice in e-commerce
    • DLT and Blockchain consulting
    • Games law consulting
    • Support and advice of agencies
    • Legal advice in corporate law: from incorporation to structuring
    • Cryptocurrencies, Blockchain and Games
    • Investment advice
    • Booking as speaker
    • Legal compliance and expert opinions
    • Legal advice in corporate law: from incorporation to structuring
    • Contract review and preparation
  • About lawyer Marian Härtel
    • About lawyer Marian Härtel
    • Agile and lean law firm
    • Focus on start-ups
    • Principles as a lawyer
    • The everyday life of an IT lawyer
    • How can I help clients?
    • Why a lawyer and business consultant?
    • Focus on start-ups
    • How can I help clients?
    • Team: Saskia Härtel – WHO AM I?
    • Testimonials
    • Imprint
  • Videos
    • Video series – about me
    • Information videos – about Marian Härtel
    • Videos on services
    • Blogpost – individual videos
    • Shorts
    • Third-party videos
    • Podcast format
    • Other videos
  • Knowledge base
  • Podcast
  • Blogposts
    • Lange Artikel / Ausführungen
    • Law on the Internet
    • Online retail
    • Law and computer games
    • Law and Esport
    • Blockchain and web law
    • Data protection Law
    • Labour law
    • EU law
    • Corporate
    • Competition law
    • Copyright
    • Tax
    • Internally
    • Other
  • en English
  • de Deutsch
Kostenlose Kurzberatung