• Mehr als 3 Millionen Wörter Inhalt
  • |
  • info@itmedialaw.com
  • |
  • Tel: 03322 5078053
Rechtsanwalt Marian Härtel - ITMediaLaw

No products in the cart.

  • en English
  • de Deutsch
  • Informationen
    • Ideal partner
    • About lawyer Marian Härtel
    • Quick and flexible access
    • Principles as a lawyer
    • Why a lawyer and business consultant?
    • Focus areas of attorney Marian Härtel
      • Focus on start-ups
      • Investment advice
      • Corporate law
      • Cryptocurrencies, Blockchain and Games
      • AI and SaaS
      • Streamers and influencers
      • Games and esports law
      • IT/IP Law
      • Law firm for GMBH,UG, GbR
      • Law firm for IT/IP and media law
    • The everyday life of an IT lawyer
    • How can I help clients?
    • Testimonials
    • Team: Saskia Härtel – WHO AM I?
    • Agile and lean law firm
    • Price overview
    • Various information
      • Terms
      • Privacy policy
      • Imprint
  • Services
    • Support and advice of agencies
    • Contract review and preparation
    • Games law consulting
    • Consulting for influencers and streamers
    • Advice in e-commerce
    • DLT and Blockchain consulting
    • Legal advice in corporate law: from incorporation to structuring
    • Legal compliance and expert opinions
    • Outsourcing – for companies or law firms
    • Booking as speaker
  • News
    • Gloss / Opinion
    • Law on the Internet
    • Online retail
    • Law and computer games
    • Law and Esport
    • Blockchain and web law
    • Data protection Law
    • Copyright
    • Labour law
    • Competition law
    • Corporate
    • EU law
    • Law on the protection of minors
    • Tax
    • Other
    • Internally
  • Podcast
    • ITMediaLaw Podcast
  • Knowledge base
    • Laws
    • Legal terms
    • Contract types
    • Clause types
    • Forms of financing
    • Legal means
    • Authorities
    • Company forms
    • Tax
    • Concepts
  • Videos
    • Information videos – about Marian Härtel
    • Videos – about me (Couch)
    • Blogpost – individual videos
    • Videos on services
    • Shorts
    • Podcast format
    • Third-party videos
    • Other videos
  • Contact
Kurzberatung
  • Informationen
    • Ideal partner
    • About lawyer Marian Härtel
    • Quick and flexible access
    • Principles as a lawyer
    • Why a lawyer and business consultant?
    • Focus areas of attorney Marian Härtel
      • Focus on start-ups
      • Investment advice
      • Corporate law
      • Cryptocurrencies, Blockchain and Games
      • AI and SaaS
      • Streamers and influencers
      • Games and esports law
      • IT/IP Law
      • Law firm for GMBH,UG, GbR
      • Law firm for IT/IP and media law
    • The everyday life of an IT lawyer
    • How can I help clients?
    • Testimonials
    • Team: Saskia Härtel – WHO AM I?
    • Agile and lean law firm
    • Price overview
    • Various information
      • Terms
      • Privacy policy
      • Imprint
  • Services
    • Support and advice of agencies
    • Contract review and preparation
    • Games law consulting
    • Consulting for influencers and streamers
    • Advice in e-commerce
    • DLT and Blockchain consulting
    • Legal advice in corporate law: from incorporation to structuring
    • Legal compliance and expert opinions
    • Outsourcing – for companies or law firms
    • Booking as speaker
  • News
    • Gloss / Opinion
    • Law on the Internet
    • Online retail
    • Law and computer games
    • Law and Esport
    • Blockchain and web law
    • Data protection Law
    • Copyright
    • Labour law
    • Competition law
    • Corporate
    • EU law
    • Law on the protection of minors
    • Tax
    • Other
    • Internally
  • Podcast
    • ITMediaLaw Podcast
  • Knowledge base
    • Laws
    • Legal terms
    • Contract types
    • Clause types
    • Forms of financing
    • Legal means
    • Authorities
    • Company forms
    • Tax
    • Concepts
  • Videos
    • Information videos – about Marian Härtel
    • Videos – about me (Couch)
    • Blogpost – individual videos
    • Videos on services
    • Shorts
    • Podcast format
    • Third-party videos
    • Other videos
  • Contact
Rechtsanwalt Marian Härtel - ITMediaLaw

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.

Marian Härtel
Author: Marian Härtel

Marian Härtel ist Rechtsanwalt und Fachanwalt für IT-Recht mit einer über 25-jährigen Erfahrung als Unternehmer und Berater in den Bereichen Games, E-Sport, Blockchain, SaaS und Künstliche Intelligenz. Seine Beratungsschwerpunkte umfassen neben dem IT-Recht insbesondere das Urheberrecht, Medienrecht sowie Wettbewerbsrecht. Er betreut schwerpunktmäßig Start-ups, Agenturen und Influencer, die er in strategischen Fragen, komplexen Vertragsangelegenheiten sowie bei Investitionsprojekten begleitet. Dabei zeichnet sich seine Beratung durch einen interdisziplinären Ansatz aus, der juristische Expertise und langjährige unternehmerische Erfahrung miteinander verbindet. Ziel seiner Tätigkeit ist stets, Mandanten praxisorientierte Lösungen anzubieten und rechtlich fundierte Unterstützung bei der Umsetzung innovativer Geschäftsmodelle zu gewährleisten.

Tags: Civil lawConsumerEBayHamburgHamburg District CourtInformationinternetLegal questionRegulationVat

Weitere spannende Blogposts

OLG Hamburg: Antitrust assessment of automated Google Ads blocks

Landmark court case: AI training vs. copyright
18. January 2024

Legal classification of the Google Ads blocking in the light of antitrust law In a recent decision, the Hanseatic Higher...

Read moreDetails

EU directive on the right to repair

Privacy policy
18. June 2024

On April 23, 2024, the EU Parliament adopted a groundbreaking directive to strengthen the right to repair in the European...

Read moreDetails

Spree killings announced over the Internet?

Spree killings announced over the Internet?
7. November 2022

In Main 2013, the plaintiff in a case at the Aachen Administrative Court announced multiple rampage attacks at the Realschule...

Read moreDetails

Interstate Broadcasting Treaty: Probably no gamer privilege for streamers!

Interstate Broadcasting Treaty: Probably no gamer privilege for streamers!
7. November 2022

In the wake of this report, I received the information that the privilege for gaming streamers (i.e. especially for streamers...

Read moreDetails

Let’s celebrate together 1000 articles full of expertise: IT Law, Blockchain, Privacy and more!

About lawyer Marian Härtel
7. April 2023

A significant milestone: 1000 articles I am pleased to announce that this blog now has a whopping 1000 articles on...

Read moreDetails

The Legal Questions Bot on ITMediaLaw.com: Now even smarter and more helpful!

Key Considerations When Offering an AI-Based Chatbot
15. September 2023

What's new? Content Awareness The bot already has a content awareness feature that allows it to understand the context of...

Read moreDetails

Legally compliant contract design for the gig economy

Sole proprietor / sole proprietorship
10. October 2024

The gig economy has experienced an enormous boom in recent years and is increasingly shaping the modern working world. Start-ups...

Read moreDetails

ECJ: Goods from Israeli-occupied territories must be labeled

Publication of sales advertisements and classification as a trader
7. November 2022

Guiding principle? Foodstuffs from territories occupied by the State of Israel must indicate their area of origin and, if they...

Read moreDetails

Agent commissions in esport – Attention!

Transfer sums in esport?
13. February 2019

As a supplement to my article from yesterday , I would also like to add a brief outline of commissions...

Read moreDetails
Startup ohne Entwickler?
Gloss / Opinion

Startup ohne Entwickler?

8. July 2025

Es ist spätabends, der Kaffee neben dem Laptop ist längst kalt, doch ich lächle zufrieden: In wenigen Stunden habe ich...

Read moreDetails
Keine stillschweigende AGB-Änderung – Schweigen gilt nicht als Zustimnung

Keine stillschweigende AGB-Änderung – Schweigen gilt nicht als Zustimnung

7. July 2025
So langsam nimmt der Shop Form an

So langsam nimmt der Shop Form an

3. July 2025
Dark Patterns: UX-Tricks im Visier von Gesetzgeber und Gerichten

Dark Patterns: UX-Tricks im Visier von Gesetzgeber und Gerichten

2. July 2025
Altersverifikation im Internet: Pflichten für Anbieter in Deutschland und Europa

Altersverifikation im Internet: Pflichten für Anbieter in Deutschland und Europa

30. June 2025

Podcastfolge

Leben als IT-Anwalt, Work-Life Balance, Familie und meine Karriere

Leben als IT-Anwalt, Work-Life Balance, Familie und meine Karriere

25. September 2024

In dieser fesselnden Episode meines IT-Medialaw Podcasts teile ich, Marian Härtel, meine persönliche Reise als leidenschaftlicher IT-Rechtsanwalt. Ich erzähle von...

Read moreDetails
Startups und Innovation in Deutschland – Herausforderungen und Chancen

Startups und Innovation in Deutschland – Herausforderungen und Chancen

25. September 2024
Blick in die Zukunft: Wie Technologie das Recht verändert

Blick in die Zukunft: Wie Technologie das Recht verändert

18. February 2025
KI im Rechtssystem: Auf dem Weg in eine digitale Zukunft der Justiz

KI im Rechtssystem: Auf dem Weg in eine digitale Zukunft der Justiz

13. October 2024
Rechtliche Beratung für Startups – Investitionen, die sich lohnen

Rechtliche Beratung für Startups – Investitionen, die sich lohnen

17. November 2024

Video

Mein transparente Abrechnung

Mein transparente Abrechnung

10. February 2025

In diesem Video rede ich ein wenig über transparente Abrechnung und wie ich kommuniziere, was es kostet, wenn man mit...

Read moreDetails
Faszination zwischen und Recht und Technologie

Faszination zwischen und Recht und Technologie

10. February 2025
Meine zwei größten Herausforderungen sind?

Meine zwei größten Herausforderungen sind?

10. February 2025
Was mich wirklich freut

Was mich wirklich freut

10. February 2025
Was ich an meinem Job liebe!

Was ich an meinem Job liebe!

10. February 2025
  • Privacy policy
  • Imprint
  • Contact
  • About lawyer Marian Härtel
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
  • Informationen
    • Ideal partner
    • About lawyer Marian Härtel
    • Quick and flexible access
    • Principles as a lawyer
    • Why a lawyer and business consultant?
    • Focus areas of attorney Marian Härtel
      • Focus on start-ups
      • Investment advice
      • Corporate law
      • Cryptocurrencies, Blockchain and Games
      • AI and SaaS
      • Streamers and influencers
      • Games and esports law
      • IT/IP Law
      • Law firm for GMBH,UG, GbR
      • Law firm for IT/IP and media law
    • The everyday life of an IT lawyer
    • How can I help clients?
    • Testimonials
    • Team: Saskia Härtel – WHO AM I?
    • Agile and lean law firm
    • Price overview
    • Various information
      • Terms
      • Privacy policy
      • Imprint
  • Services
    • Support and advice of agencies
    • Contract review and preparation
    • Games law consulting
    • Consulting for influencers and streamers
    • Advice in e-commerce
    • DLT and Blockchain consulting
    • Legal advice in corporate law: from incorporation to structuring
    • Legal compliance and expert opinions
    • Outsourcing – for companies or law firms
    • Booking as speaker
  • News
    • Gloss / Opinion
    • Law on the Internet
    • Online retail
    • Law and computer games
    • Law and Esport
    • Blockchain and web law
    • Data protection Law
    • Copyright
    • Labour law
    • Competition law
    • Corporate
    • EU law
    • Law on the protection of minors
    • Tax
    • Other
    • Internally
  • Podcast
    • ITMediaLaw Podcast
  • Knowledge base
    • Laws
    • Legal terms
    • Contract types
    • Clause types
    • Forms of financing
    • Legal means
    • Authorities
    • Company forms
    • Tax
    • Concepts
  • Videos
    • Information videos – about Marian Härtel
    • Videos – about me (Couch)
    • Blogpost – individual videos
    • Videos on services
    • Shorts
    • Podcast format
    • Third-party videos
    • Other videos
  • Contact
  • en English
  • de Deutsch
Kostenlose Kurzberatung