
GRP Rainer Lawyers and Tax Advisors, Cologne, Berlin, Bonn, Düsseldorf, Essen, Frankfurt, Hamburg, Hanover, Munich, Stuttgart, Bremen, Nuremberg and London grprainer.com/en explain: With its ruling of 3 July 2012 (17 O 76/12), the Bochum Regional Court (LG) decided that the notice of the sales tax of an article offered online under the tab “shipping and payment options” did not fulfil the legal requirements. The notice of the sales tax only becomes visible if the tab is clicked on, so the offer can be retrieved without the notice becoming visible. Consequently, the order transaction can also be initiated without the notice becoming visible.