The German Internet law adviser: legal and tax implications for E-commerce
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Köln
Bundesanzeiger-Verl.
2000
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | 193 S. graph. Darst. |
| ISBN: | 3887849507 |
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Datensatz im Suchindex
| _version_ | 1804127760612851712 |
|---|---|
| adam_text | CONTENTS 5
CONTENTS
INTRODUCTION
I. BASIC ELEMENTS OF THE INTERNET * ORIGIN 17
II. TECHNICAL BACKGROUND 18
III. ORGANIZATION OF THE INTERNET 21
IV. THE SERVICES OF THE INTERNET AND THEIR SIGNIFICANCE 22
V. COMMERCIALIZATION OF THE INTERNET AND ECONOMIC
RAMIFICATIONS 24
VI- PERSPECTIVES 26
CHAPTER 1
PROVIDER CONTRACTS BETWEEN ACCESS/CONTENT PROVIDERS
AND THEIR USERS
I. INTRODUCTION 28
II. USER CONTRACTS WITH ACCESS PROVIDERS 29
1. LEGAL NATURE OF THE CONTRACT 29
2. CONTRACTUAL STRUCTURE OF ACCESS PROVIDER CONTRACTS 31
A) REMUNERATION 31
B) WARRANTY 33
III. CONTRACTS BETWEEN CONTENT PROVIDERS AND USERS 34
1. LEGAL NATURE OF USER CONTRACTS WITH CONTENT PROVIDERS 34
2. CONTRACTUAL STRUCTURE OF ONLINE INFORMATION SERVICES
WITH THEIR USERS 36
3. INTERNET-SHOPPING 38
4. GENERAL BUSINESS TERMS IN THE INTERNET 39
5. APPLICABLE LAW 40
IV. CONTRACT FOR THE CREATION OF A HOMEPAGE 42
1. LEGAL NATURE OF THE CONTRACT 42
2. CONTRACTUAL CONTENT 42
A) COPYRIGHT PROTECTED WORKS 42
6 CONTENTS
B) COPYRIGHT LAW INFRINGEMENT DUE TO INPUT INTO A WEB SITE? ... 43
C) RIGHT TO HAVE COUNTER-STATEMENT PUBLISHED AGAINST
THE INTERNET HOMEPAGE 44
V. CODE OF PROFESSIONAL CONDUCT AND ADVERTISING IN THE INTERNET 46
1. EXTENT OF INFORMATION 48
2. INCLUSION IN A SEARCH DIRECTORY 48
3. VIRTUAL LAW FIRM 49
4. FREE ADVICE AND PARTICIPATION IN DISCUSSION FORUMS 50
VI. DOMAIN NAMES 50
1. INTRODUCTION 50
2. CLAIMS OF FORBEARANCE AGAINST THE USE OF A COMPANY DESIGNATION/
NAME AS DOMAIN 53
A) PROTECTION OF THE NAME AGAINST THE USE AS A DOMAIN NAME ... 54
B) TRADEMARK PROTECTION AGAINST THE USE AS A DOMAIN NAME
BY COMPETING COMPANIES 55
C) PROTECTION OF RECOGNIZED TRADEMARKS AGAINST THE USE AS
DOMAIN NAMES 56
D) PROTECTION AGAINST SO-CALLED DOMAIN DEALERS 56
E) CROSS BORDER CONFLICTS OF TRADEMARKS 57
3. FORBEARANCE CLAIMS OF THE OWNER OF A DOMAIN AGAINST ITS USE ... 58
A) PROTECTION OF A DOMAIN AS A TRADEMARK PURSUANT TO § 3
TRADEMARK ACT ( MARKENG ) 58
B) PROTECTION OF THE DOMAIN AS THE COMPANIES DISTINGUISHING MARK 58
C) PROTECTION CLAIMS OF THE INFRINGED PARTY 59
CHAPTER 2
BUSINESS TRANSACTIONS VIA INTERNET (ELECTRONIC COMMERCE)
I. CONCLUSION OF A CONTRACT VIA INTERNET 62
1. CONCLUSION OF CONTRACT, OFFER AND ACCEPTANCE 62
2. THE INCLUSION OF GENERAL BUSINESS TERMS 65
3. THE VOIDABILITY OF DECLARATIONS IN THE INTERNET 66
II. THE APPLICATION OF CONSUMER PROTECTION LAWS TO THE
USE OF THE INTERNET 67
1. APPLICATION OF THE CONSUMER CREDIT ACT ( VERBRAUCHERKREDITGESETZ ) 67
CONTENTS 7
2. APPLICATION OF THE ACT ON THE RIGHT TO CANCEL FRONT DOOR
TRANSACTIONS HAUSTURWIDERRUFSGESETZ 68
3. CONTENTS OF THE EU LONG DISTANCE SALES DIRECTIVE
( FERNABSATZRICHTLINIE ) DATED MAY 20, 1997 68
III. PAYMENT TRANSACTIONS IN THE INTERNET 70
1. TYPES OF PAYMENT TRANSACTIONS 70
A) CREDIT CARD ORIENTED SYSTEMS 71
B) ELECTRONIC CASH 73
2. THE REGULATIONS REGARDING PAYMENT TRANSACTIONS OF THE
LONG DISTANCE SALES DIRECTIVE 73
IV. INTERNATIONAL ASPECTS OF THE INTERNET LAW 73
1. QUESTIONS OF PARTY AUTONOMY - CHOICE OF LAW 73
A) RESTRICTIONS TO THE CHOICE OF LAW PURSUANT TO ART. 27 AND
ART. 34 EGBGB 74
B) CONSUMER CONTRACTS, ART. 29 EGBGB 74
C) LEGAL CONSEQUENCES OF THE ABSENCE OF A CHOICE OF LAW CLAUSE 75
2. U.N. CONVENTION ON CONTRACTS FOR THE INTERNATIONAL SALE OF GOODS
DATED APRIL 11, 1980 (CISG) 76
3. QUESTIONS OF JURISDICTION IN CONNECTION WITH THE INTERNET 77
A) THE BRUSSELS CONVENTION REGARDING JURISDICTION AND THE ENFORCEMENT
OF COURT JUDGMENTS IN CIVIL AND COMMERCIAL MATTERS 77
B) REGULATIONS OF THE CODE OF CIVIL PROCEDURE 78
C) RELATED ASPECTS: THE PROCEDURAL LEGAL SITUATION IN THE U.S.A. 79
V. LEGAL PROBLEMS OF ADVERTISING IN THE INTERNET 80
1. APPLICABILITY OF GERMAN COMPETITION LAW 80
2. POSSIBLE COMPETITION LAW PROBLEMS IN THE INTERNET 82
VI. DATA PROTECTION AND DATA SECURITY IN THE INTERNET 85
1. THE BDSG AND THE INTERNET 85
2. CONSENT 85
3. OWN BUSINESS PURPOSES 86
4. THE EUROPEAN DATA PROTECTION DIRECTIVE 95/46/EU 86
CONTENTS
CHAPTER 3
SPECIFIC LEGAL QUESTIONS
I. DIGITAL SIGNATURE 90
1. HOW DOES THE DIGITAL SIGNATURE WORK? 90
2. THE GERMAN SIGNATURE LAW 91
3. EUROPEAN DIRECTIVE ON ELECTRONIC SIGNATURES 91
A) AIMS OF THE DIRECTIVE 92
B) COMPARISON WITH THE SIGNATURE LAW 92
AA) DEFINITION OF THE ELECTRONIC SIGNATURE 92
BB) LICENSING OBLIGATION OF CERTIFIERS 92
CC) PROHIBITION OF DISCRIMINATION 93
DD) LEGAL VALIDITY OF THE ELECTRONIC SIGNATURE 93
EE) LIABILITY OF THE CERTIFIER 93
FF) EQUAL TREATMENT OF FOREIGN SIGNATURES 94
GG) DATA PROTECTION 94
HH) IMPLEMENTATION 94
II. BROADCASTING ONLINE 94
1. LEGAL DEVELOPMENT 95
2. LEGAL REGULATION OF CERTAIN FORMS OF OFFERS 96
A) CLASSICAL TV 96
B) PAY TV 96
C) DIGITAL TV 96
D) TELESERVICES 97
E) MEDIA SERVICES 9G
3. DEMARCATION WITH REGARD TO BROADCASTING 98
4. APPLICATION OF THE TKG 99
A) CABLE PRIORITY 99
B) LICENSING AND FREQUENCY ALLOCATION 100
5. LEGAL ADMISSIBILITY OF ONLINE ACTIVITIES OF PUBLIC BROADCASTING
INSTITUTIONS JQJ
A) ADMISSIBILITY OF ONLINE ACTIVITIES 101
B) BROADCASTING FEES FOR PERSONAL COMPUTERS 103
CONTENTS 9
III. PERSONAL RIGHTS 105
1. GENERAL PERSONAL RIGHTS 105
A) THE PROTECTION OF REPRESENTATIONS OF ONE S OWN PERSON 106
B) THE PROTECTION OF THE CONFIDENTIAL, INTIMATE AND PRIVATE SPHERE 107
C) PROTECTION AGAINST FALSE ATTRIBUTION OF STATEMENTS 108
D) PROTECTION OF PERSONAL HONOUR 108
2. THE RIGHT TO ONE S OWN LIKENESS (IMAGE) 108
A) PREREQUISITES OF THE PROTECTION OF ONE S OWN LIKENESS 109
AA) THE TERM LIKENESS 109
BB) CAPABILITY OF BEING RECOGNIZED 109
CC) TYPE OF PRODUCTION 110
DD) INFRINGING ACTIONS 110
B) CONSENT ILL
C) EXCEPTIONAL FACTS ILL
3. THE RIGHT TO ONE S OWN WORDS 112
4. RIGHT TO HAVE A COUNTER-STATEMENT PUBLISHED 112
A) DISSEMINATION OF PRESS TEXTS ONLINE AND IN THE INTERNET 112
B) ONLINE DATABASES 113
IV. NUISANCE BY ADVERTISING IN THE INTERNET 113
1. CLAIMS FOR FORBEARANCE 114
A) CLAIMS PURSUANT TO THE ACT AGAINST UNFAIR COMPETITION
( GESETZ GEGEN DEN UNLAUTEREN WETTBEWERB , UWG ) 114
B) CLAIMS PURSUANT TO THE GERMAN CIVIL CODE
( BIIRGERLICHES GESETZBUCH , BGB ) 115
C) VIOLATION OF NETIQUETTE 115
D) STATUS OF THE DISPUTE REGARDING E-MAIL ADVERTISING 115
2. ENFORCEMENT OF CLAIMS 116
3. COMPARISON WITH THE U.S.A 117
V. COPYRIGHT PROTECTION IN THE INTERNET 117
1. SUBJECT MATTER OF THE COPYRIGHT PROTECTION 117
2. PROTECTED SUBJECTS IN THE INTERNET 117
A) THE WEB PAGE AS A PROTECTED SUBJECT 118
B) PARTS OF A WEB PAGE AS A PROTECTED SUBJECT 118
C) LINK LISTS AS A PROTECTED SUBJECT 119
D) E-MAILS, CONTRIBUTIONS IN MAILING LISTS AND NEWS GROUPS .... 119
10 CONTENTS
3. THE RIGHTS OF THE AUTHOR 120
A) COPYRIGHT NOTICE 120
B) THE EXPLOITATION RIGHTS OF THE AUTHOR 121
AA) THE REPRODUCTION RIGHT (RIGHT TO COPY) 121
BB) THE DISSEMINATION RIGHT 122
CC) PUBLIC REPRODUCTION 123
3. INDIVIDUAL CASES IN THE FIELD OF THE INTERNET RELEVANT TO
COPYRIGHT LAW 124
VI. LEGAL QUESTIONS WITH THE USE OF HYPERLINKS 125
1. COPYRIGHT LAW 125
2. COMPETITION LAW 126
3. PERSONAL RIGHTS (PRIVACY RIGHTS) 126
4. RIGHT TO ONE S OWN LIKENESS (IMAGE) 126
5. CRIMINAL LAW 127
VII. RESPONSIBILITY IN THE INTERNET PURSUANT TO THE TELESERVICES
ACT AND THE INTERSTATE MEDIA SERVICES AGREEMENT
( MEDIENDIENSTESTAATSVERTRAG ) 127
1. TELESERVICES, MEDIA SERVICES AND BROADCASTING 128
2. RESPONSIBILITY IN THE INTERNET PURSUANT TO THE TELESERVICES ACT
AND THE INTERSTATE MEDIA SERVICES AGREEMENT 129
A) DOGMATIC CLASSIFICATION OF THE RESPONSIBILITY 130
B) TERM OF THE (SERVICE) PROVIDER 130
C) THE DISSEMINATION OF CONTENT IN THE INTERNET 131
D) OWN AND THIRD PARTY CONTENT 132
E) KNOWLEDGE OF THIRD PARTY CONTENT AND THE REASONABLENESS
OF PROHIBITION OF USE 133
F) THE AREA OF SIMPLE PROVISION OF ACCESS 135
G) OBLIGATION OF FORBEARANCE/BLOCKAGE PURSUANT TO SEC. 5 PARA. 4 TDG 135
VIII. PROTECTION OF MINORS AND VOLUNTARY SELF REGULATION 136
1. PROTECTION OF MINORS 137
2. STATE REGULATIONS 139
3. SELF REGULATIONS 140
IX. CRIMINAL LAW ISSUES 142
1. ELEMENTS OF A CRIMINAL CODE IN THE INTERNET 142
CONTENTS 11
2. AIDING AND ABETTING 143
3. INTERNATIONAL NATURE 143
CHAPTER 4
VALUE ADDED TAX (VAT)
I. ACCESS TO THE INTERNET 146
1. CASE STUDY 146
A) BASIC CASE: PROVIDER PROVIDES INTERNET ACCESS FROM THE U.S.A. 146
B) MODIFICATION: PROVIDER PROVIDES INTERNET ACCESS FROM FRANCE . . 146
2. VALUE ADDED TAX ASSESSMENT 147
A) BASIC CASE: INTERNET ACCESS FROM A THIRD COUNTRY 147
AA) VAT CLASSIFICATION OF PROVIDING ACCESS TO THE
INTERNET 147
BB) DETERMINATION OF THE PLACE OF PERFORMANCE 147
AAA) PRESENTATION OF THE VAT PROVISIONS AND THEIR
DEVELOPMENT 147
BBB) PROVISION OF INTERNET ACCESS FOR BUSINESS PERSONS . . 148
CCC) PROVISION OF INTERNET ACCESS FOR NON-BUSINESS
PERSONS 148
CC) OFFERING OF NAVIGATION ASSISTANCE 149
DD) RESULT OF THE BASIC CASE 149
B) MODIFICATION: SERVICES RENDERED BY A PARTY LOCATED IN THE
REMAINING EU TERRITORY 150
AA) PROVISION OF INTERNET ACCESS FOR BUSINESS PERSONS 150
BB) PROVISION OF INTERNET ACCESS FOR NON-BUSINESS PERSONS ... 150
C) SUMMARY 150
II. RETRIEVAL OF INFORMATION 151
1. CASE EXAMPLE 151
A) BASIC CASE: PROVIDER OFFERS ADDITIONAL ONLINE SERVICES 151
B) MODIFICATION: UTILIZATION OF ONLINE SERVICES BY DOMESTIC USERS 151
2. VAT ASSESSMENT 151
A) BASIC CASE: OFFER OF ONLINE SERVICES 152
AA) DEMARCATION OF TELESERVICES FROM TELECOMMUNICATIONS
SERVICES 152
BB) DETERMINATION OF THE PLACE OF PERFORMANCE 153
12 CONTENTS
AAA) GENERAL PRESENTATION OF THE VAT PROVISIONS 153
BBB) SERVICES TO GERMAN BUSINESS PERSONS 153
CCC) SERVICES TO GERMAN NON-BUSINESS PERSONS 154
CC) GENERAL EVALUATION OF SINGLE ISSUES 154
AAA) PAYMENT OF SPECIAL COMPENSATION FOR INTERNET ACCESS
AND ONLINE SERVICES 154
BBB) PAYMENT OF A TOTAL COMPENSATION 154
DD) POSSIBLE TREATMENT OF THE NETWORK ACCESS AS DEPENDENT
AUXILIARY SERVICE AND PROVISION OF PURE TELESERVICES .... 155
AAA) DEPENDENT AUXILIARY SERVICES 155
* BASIC PRINCIPLE 155
* SERVICES TO PRIVATE USERS 155
* SERVICES TO BUSINESS PERSONS 155
BBB) PERFORMANCE OF PURE TELESERVICES 156
B) MODIFICATION: UTILIZATION OF ONLINE SERVICES BY DOMESTIC USERS 157
AA) THE BUSINESS PERSON HORCH FROM COLOGNE USES THE
ONLINE SERVICES 157
BB) THE PRIVATE PERSON SCHICK FROM DIISSELDORF USES THE
ONLINE SERVICES 158
III. ESTABLISHMENT OF HOMEPAGES 158
1. CASE EXAMPLE 158
2. VAT ASSESSMENT 159
A) ESTABLISHMENT OF THE HOMEPAGE BY ZEPPELIN ONLINE CORP. ... 159
B) ESTABLISHMENT OF THE HOMEPAGE BY THE SON OF THE BUSINESS
PERSON HORCH 159
IV. PURCHASES VIA THE INTERNET 160
1. CASE EXAMPLE 160
2. VAT ASSESSMENT 160
A) PRELIMINARY REMARKS 160
B) GOODS AND SERVICES OUTSIDE THE SPECTRUM OF DIGITALIZED
SERVICES 161
C) GENERAL REMARKS REGARDING THE PURCHASE OF SOFTWARE 161
AA) DEMARCATION OF TERMS: TRIVIAL, STANDARD AND
INDIVIDUAL SOFTWARE 162
BB) VAT CLASSIFICATION AS SUPPLY OF GOODS OR OTHER SERVICES 162
AAA) OPINION OF THE GERMAN TAX AUTHORITIES 163
BBB) OPINION IN THE LEGAL COMMENTARY 164
CONTENTS 13
CCC) SIGNIFICANCE OF THE BFH ESTABLISHED CASE LAW
REGARDING REDUCED TAX RATE FOR THE CLASSIFICATION OF
SOFTWARE AS SUPPLY OF GOODS OR OTHER SERVICES . 164
D) CASE SOLUTION: DOWNLOADING OF SOFTWARE 165
V. RELATED ASPECTS: APPLICATION OF THE REDUCED VAT RATE
TO THE PURCHASE OF COMPUTER PROGRAMS? 166
CHAPTER 5
TAX ON EARNINGS
I. PRESENTATION OF THE TREATMENT OF TAXES ON EARNINGS
RESULTING FROM BUSINESS TRANSACTION VIA THE INTERNET 170
1. BASIC REMARKS AND LIMITATIONS 170
2. INCOME ARISING FROM COMMERCIAL BUSINESS PURSUANT TO SEC. 49
PARA. 1, NR. 2 INCOME TAX ACT ( EINKOMMENSTEUERGESETZ/ESTG ) . 172
3. INCOME ARISING FROM RENTAL AND LEASING PURSUANT TO SEC. 49
PARA. 1 NR. 6 OR 9 ESTG 174
4. SUPPLEMENTS IN CASES OF TAX TREATIES 174
A) INCOME ARISING FROM COMMERCIAL BUSINESS PURSUANT TO SEC. 49
PARA. 1, NR. 2 ESTG: 175
II. TAX STRUCTURE POSSIBILITIES 176
1. BASIC CASES OF STRUCTURING 176
2. DISTRIBUTION FROM GERMANY INTO A FOREIGN COUNTRY
(OUTBOUND CASES) 176
A) ATTAINMENT OF THE LOWER FOREIGN TAX BURDEN 177
B) ASSURANCE OF THE AVOIDANCE OF DOUBLE TAXATION 180
3. DISTRIBUTION FROM FOREIGN COUNTRIES INTO GERMANY
(INBOUND CASES) 180
4. SELECTED SPECIAL PROBLEMS 182
5. PERSONAL ESTIMATION OF THE MAIN PROBLEMS 183
III. FINAL EVALUATION OF THE TAXES ON EARNINGS ASPECTS 184
THE AUTHORS 185
GLOSSARY 187
INDEX 189
|
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| discipline | Rechtswissenschaft |
| format | Book |
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| geographic | Deutschland Deutschland (DE-588)4011882-4 gnd |
| geographic_facet | Deutschland |
| id | DE-604.BV013061244 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T18:38:28Z |
| institution | BVB |
| isbn | 3887849507 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-008900027 |
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| physical | 193 S. graph. Darst. |
| publishDate | 2000 |
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| publisher | Bundesanzeiger-Verl. |
| record_format | marc |
| spelling | The German Internet law adviser legal and tax implications for E-commerce comp. by Fritjof Börner ... Köln Bundesanzeiger-Verl. 2000 193 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Recht Steuer Electronic commerce Law and legislation Germany Electronic commerce Taxation Law and legislation Germany Internet Law and legislation Germany Internet (DE-588)4308416-3 gnd rswk-swf Recht (DE-588)4048737-4 gnd rswk-swf Deutschland Deutschland (DE-588)4011882-4 gnd rswk-swf Deutschland (DE-588)4011882-4 g Internet (DE-588)4308416-3 s Recht (DE-588)4048737-4 s DE-604 Börner, Fritjof Sonstige (DE-588)122655214 oth SWB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=008900027&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | The German Internet law adviser legal and tax implications for E-commerce Recht Steuer Electronic commerce Law and legislation Germany Electronic commerce Taxation Law and legislation Germany Internet Law and legislation Germany Internet (DE-588)4308416-3 gnd Recht (DE-588)4048737-4 gnd |
| subject_GND | (DE-588)4308416-3 (DE-588)4048737-4 (DE-588)4011882-4 |
| title | The German Internet law adviser legal and tax implications for E-commerce |
| title_auth | The German Internet law adviser legal and tax implications for E-commerce |
| title_exact_search | The German Internet law adviser legal and tax implications for E-commerce |
| title_full | The German Internet law adviser legal and tax implications for E-commerce comp. by Fritjof Börner ... |
| title_fullStr | The German Internet law adviser legal and tax implications for E-commerce comp. by Fritjof Börner ... |
| title_full_unstemmed | The German Internet law adviser legal and tax implications for E-commerce comp. by Fritjof Börner ... |
| title_short | The German Internet law adviser |
| title_sort | the german internet law adviser legal and tax implications for e commerce |
| title_sub | legal and tax implications for E-commerce |
| topic | Recht Steuer Electronic commerce Law and legislation Germany Electronic commerce Taxation Law and legislation Germany Internet Law and legislation Germany Internet (DE-588)4308416-3 gnd Recht (DE-588)4048737-4 gnd |
| topic_facet | Recht Steuer Electronic commerce Law and legislation Germany Electronic commerce Taxation Law and legislation Germany Internet Law and legislation Germany Internet Deutschland |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=008900027&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT bornerfritjof thegermaninternetlawadviserlegalandtaximplicationsforecommerce |