Schlagwörter: digital platform operators (6 gefunden)

1. 02. Dezember 2025

   ECJ: Responsibility of online marketplace operator for proce ...

   In its judgment published today, the European Court of Justice held that the operator of an online marketplace is responsible for the processing of personal data contained in advertisements published on its platform. The operator must identify, before publication, advertisements that contain sensitive data and verify that the advertiser is actually the person whose data appears in such an advertisement or that the advertiser has the explicit consent of that person.

   Kategorien: European Court of Justice

   Schlagwörter: Data processing, Personal data, digital ...
2. 02. November 2025

   Prepaid cards or voucher codes for purchase of digital conte ...

   The Supreme Tax Court decided that voucher codes for use in the X network - regardless of the distribution channel - are so-called single-purpose vouchers and their transfer is subject to German VAT because the place of performance is in Germany, and the amount of VAT is already determined at the time of issue based on the country code of the user accounts.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: digital platform operators, voucher
3. 20. August 2025

   MoF: Amended circular on the VAT treatment of online event s ...

   In April 2024, the tax authorities commented on the VAT implications of online event services. This administrative circular has now been revoked and replaced by a revised circular issued most recently by the Ministry of Finance (MoF). The VAT Act Application Ordinance was adjusted accordingly.

   Kategorien: Official Pronouncements

   Schlagwörter: electronic services, digital platform op ...
4. 22. April 2024

   ECJ: VAT treatment of prepaid cards or voucher codes for pur ...

   In a request for a preliminary ruling from the Supreme Tax Court the European Court of Justice was asked to comment on the classification and VAT liability regarding the marketing of prepaid cards or voucher codes used to purchase digital content in an online shop. Specifically, the focus was on the distinction between single-purpose vouchers and multi-purpose vouchers.

   Kategorien: European Court of Justice

   Schlagwörter: digital platform operators, multiple-pur ...
5. 28. Februar 2023

   ECJ: Online platforms and VAT collection

   In a current judgement the European Court of Justice (ECJ) held that the Council of the European Union did not exceed the limits of its implementation powers in specifying that the operator of a platform is presumed to be the supplier of the services provided.

   Kategorien: European Court of Justice

   Schlagwörter: digital platform operators
6. 27. März 2021

   EU adopts Mandatory Exchange of Information for Digital Plat ...

   On 22 March 2021, the Council of the European Union adopted an EU Directive expanding the scope of automatic exchange of information to digital platform operators and amending existing provisions on administrative cooperation in the field of taxation (“DAC7”).

   Kategorien: From Europe

   Schlagwörter: DAC 7, digital platform operators