Impressum without VAT identification number?

Is the absence of a VAT identification number in the impressum a violation of competition law? This was the question that the Higher Regional Court (OLG) Hamm had to clarify.

Both parties to the dispute operate online shops in which they trade in electronic equipment and thus are in direct competition with one another. The operator of the sued online shop had omitted to state the VAT identification number in the impressum on its website. This was subject to a cease-and-desist notice by the competitor on competition law grounds.

Decision of the court
The Higher Regional Court (OLG) Hamm (Judgment of 02.04.2009 – Az. 4 U 213/08) decided that the absence of the VAT identification number constituted a violation of competition law.

If the statement of the VAT identification number (or the economic identification number) is missing from the impressum of a website, this constitutes a violation of competition law which is capable of materially prejudicing the interests of consumers.

The Federal Court of Justice (BGH) has already established that the required information obligations serve at least also consumer protection and transparency of commercially provided tele-services. The Higher Regional Court (OLG) followed this judgment.

Insofar as this could in particular be doubtful with regard to the VAT identification number, which primarily serves the tax authorities, the Higher Regional Court (OLG) took into account that its disclosure is also owed, according to the legislative intent, to a competitively uniform and transparent external presentation as well as to the protection of market participants. These are also not trivial breaches, so the claimant was fully successful.

Conclusion:
Caution when operating online shops! In e-commerce there are information obligations that must be observed on the website. If these are missing, cease-and-desist notices on competition law grounds can quickly follow.