When a handshake is not enough
In the start-up scene, it is not uncommon for services such as web design or software development to be commissioned...
Read moreDetailsEU Commission vs. Germany over “Amazon” law
The European Commission has today decided to send a letter of formal notice to Germany in connection with the distance selling of goods via digital marketplaces, which has recently adopted legislative amendments in this regard. See this article.
Since 1 October 2019, a marketplace has been jointly and severally liable under German law for VAT on goods sold by European companies via the platform when they are transported or delivered from Germany. See this article.
The marketplace (e.g. Amazon) can avoid liability only if it can present a certificate on paper issued by the German tax authority to the seller operating on its platform.
The Commission considers this obligation to be inefficient and disproportionate and also hinders European companies’ access to the German market, which is in breach of EU law. In addition, EU Member States have already agreed on common and more efficient measures to combat VAT fraud, which will enter into force on 1 January 2021. The obligation imposed on digital marketplace operators to avoid joint and several liability goes beyond what is provided for in EU rules and is contrary to the objectives of the Digital Single Market Strategy.
If Germany fails to remedy the situation within two months, the Commission may send a reasoned opinion to the German authorities on this matter.
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.
Weitere spannende Blogposts
Prohibition of illegal gambling in Schleswig Holstein
The OVG Schleswig has decided that the applicable provisions of the State Treaty on Gambling of the Länder must be...
Read moreDetailsBundestag speech by Monika Lazar (B90/Grüne) on eSports on 8/9.11.18
The speech of Monika Lazar (Bündnis 90 / Die Grünen), member of the Bundestag from Leipzig (Saxony), on the motion...
Read moreDetailsWeight and number of pieces for prepackaged sweets must be available
According to the EU Food Information Regulation (LMIV), the packaging of a food product intended for sale that contains several...
Read moreDetailsLegal organization and entrepreneurial structuring of influencer start-ups and personal brands
Introduction: Business model of influencer start-ups Influencer start-ups have established themselves as an independent business model in recent years. An...
Read moreDetailsIs participation in a sponsored event subject to labelling?
There is already a lot around the topic of influencers and labelling requirements and even if the case law currently...
Read moreDetailsWhat must be included in a marketing contract for influencers?
Here on the blog, I have already provided many tips and advice on drafting contracts in influencer marketing. Today I...
Read moreDetailsDOSB rejects eSports!
The German Olympic Sports Confederation has rejected eSports or, as the professionals from Frankfurt call it, eGaming, and refused to...
Read moreDetailsContractual framework conditions and models for live service games (games as a service)
The games industry is increasingly moving towards live service games or "Games as a Service" (GaaS). Unlike traditional video games,...
Read moreDetails
Deepfakes im Influencer-Marketing: Rechtliche Grenzen, vertragliche Absicherung und strategische Einsatzfelder
Deepfakes sind längst kein theoretisches Phänomen mehr, sondern fester Bestandteil eines globalen Marktes für digitale Identität und monetarisierbaren Content. Die...
Read moreDetails
Podcastfolge
Rechtliche Grundlagen und Praxis von Open Source in der Softwareentwicklung
In dieser Episode werfen Anna und Max einen Blick auf die rechtlichen Grundlagen rund um den Einsatz von Open-Source-Software in...
Read moreDetails
Video
Mein transparente Abrechnung
In diesem Video rede ich ein wenig über transparente Abrechnung und wie ich kommuniziere, was es kostet, wenn man mit...
Read moreDetails
