BGH Ruling on Distance Learning Protection Act: Civil and VAT Implications

• The BGH ruling on the Distance Learning Protection Act is significant for civil and tax law.
• The decision may impact the VAT treatment of educational services.
• A broad interpretation of “knowledge” and “skills” under the Distance Learning Protection Act is required.
• No minimum quality is necessary for these terms.
• Predominantly asynchronous teaching qualifies as spatial separation.
• Recorded online meetings viewed later are considered asynchronous teaching.
• A broad interpretation of monitoring learning success is needed.
• A single learning check, such as oral questions, can be sufficient.
• The learning check does not need to occur if contractually agreed.
• The Distance Learning Protection Act applies to contracts with consumers and businesses.

Source: datenbank.nwb.de

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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