The firm Farooqui from Essen informed year for year shipped more goods over the Internet. The Essen-based of tax experts of firm Forschner describe what conditions to the legally compliant pricing have to note the provider of an Internet mail order. The price indication regulation provides the legal basis of pricing. According to her, prices must be clear and true information, which comply with the general opinion in the e-commerce. Generally, this includes the obligation to specify VAT and shipping costs. In the Internet shipping, all provider have to ensure that the consumer is always informed over the full range of costs goes hand in hand with his purchase decision.
This applies in particular to the transparent presentation of shipping and VAT charges, such as the Supreme Court on July 16, 2009 (BGH I ZR 50/07) noted. “This condition is implemented in practice by Internet mail order goods price display indicate clearly that VAT and plus shipping” is to be understood. Is linked to the note with a bottom, consumers easily understandable to him arising shipping costs in knowledge, to meet the conditions of the case-law. The mail order traders is obliged to inform the Internet users by means of a virtual shopping basket just above the individual components of the overall price in addition to the transparent presentation of its shipping. To do this, commodity prices are separately break on taxes and shipping costs.
Would a dealer representing its Internet offering price comparison lists or price search engines should he not only expel the entire purchase price including shipping costs and VAT on its Web page, but already it must do so in the context of list search engine. Will refrain from lawful Prize award, the providers in the context of competition law for violation of the price indication Ordinance or the ban on misleading is punishable, if he has to bear the responsibility for the incomplete information. Given the not easy to looking through legal and tax framework conditions of Internet mail order is to advise any interested party to a professional advice. Tax specialists of the Essen law firm are involved for this anytime with extensive experience and expertise researchers.