The European Union (EU) has recently adopted regulations in the digital field and is actively working on new ones. From the Digital Services Act (DSA) and Digital Markets Act (DMA) to the AI Act, freshly passed by the Parliament, important changes in the EU area are on the horizon.
As a result of the Annual Tax Act 2022 (JStG), the Value Added Tax Act has changed as of 01.01.2023, in particular with regard to solar modules for photovoltaic systems including their essential components and storage systems. The so-called zero tax rate was introduced.
In its judgement, the Higher Regional Court of Schleswig ruled that the operator of an online shop must ensure that a clickable link to the so-called ODR platform, the internet platform for online dispute resolution, is set up and that its functionality is monitored. The court considered a one-month monitoring cycle to be sufficient. If the functionality is not checked at least once a month, there is a culpable violation of the cease-and-desist declaration.
Online booking platforms will be kept on a tight leash with the new Art. 8a UWG. As of December 1st 2022 parity clauses concerning the price, availability or conditions will be prohibited in contracts between online booking platforms and accomodation providers .
A brief overview of the possibilities of recourse for entrepreneurs against their distribution partners
In diesem Jahr erfolgten mit dem „Gesetz für faire Verbraucherverträge“, der Umsetzung der „Digitale-Inhalte-Richtlinie“ und der „Warenkaufrichtlinie“ einige grundlegende Gesetzesänderungen im Verbraucherprivatrecht (BGB).
Since 1.7.2021, new regulations on VAT apply in EU-wide mail order business. In the following, we would like to provide an overview of the effects this has on your tax liability and, furthermore, what this means for the indication of prices.
NFTs have been on everyone's lips for some time now. More and more industries are trying to use NFTs as an additional source of income. Below, we look at the possible application of NFTs in the world of sport.
Germany. On 14.12.2021 (Ref.: 24 U 19/21), the higher regional court in Karlsruhe (OLG Karlsruhe) ruled that a person of non-binary gender identity is dicriminated and violated in her general right of personality, if the person only can choose between "Ms" and "Mr" when shopping online.
Companies and public bodies operating in the canton of Zurich are able to use the .zuerich domain since August 30, 2021, thus showing that they are based in Switzerland's strongest economic region. This provides an additional strengthening of the brand and the appearance of a company.
