In its ruling of 16 September 2015 (Case No. 7 K 781/14 AO), the 7th Senate of the Münster Fiscal Court decided that the tax office can attach claims arising from an internet domain contract.
The action was brought by a cooperative which administers and operates internet domains as a registrar. The cooperative had concluded a contract with an entrepreneur, who was the owner of an online shop for consumer electronics, on the registration of an internet domain, in which it had undertaken, among other things, to provide and maintain an internet domain. Due to the entrepreneur's tax arrears, the defendant tax office seized his claim to maintain the registration of the internet domain for his online shop. The cooperative filed an action against this and sought to have the seizure lifted.
The 7th Senate of the Münster Fiscal Court dismissed the action. According to the court, the entrepreneur's rights under the domain contract were attachable property rights within the meaning of the tax attachment regulations. The subject of the attachment was not the internet domain as such, which was only a technical address on the internet, but the entirety of the claims under the law of obligations to which the domain holder was entitled from the registry under the registration contract. The defendant tax office had also not pursued any goals unrelated to seizure with the seizure, but had secured the right of access to the entrepreneur's claims from the domain contract. The cooperative could be held liable as a third-party debtor, as it was the debtor of the claims from the domain contract. The fact that an increasing number of such seizures could cause a not inconsiderable amount of work and administrative effort for the cooperative in the future was irrelevant.
Due to the fundamental importance of the legal question, the Senate allowed an appeal to the Federal Fiscal Court.
Ruling of the Münster Fiscal Court of 16.09.2015 (Ref. 7 K 781/14 AO)
Source: Press release of the FG Münster of 15.10.2015
Comment Attorney Ullrich:
Private individuals, entrepreneurs and companies are of course also able to attach claims arising from an internet domain contract.
Goldberg Attorneys at Law 2015
Attorney at Law Michael Ullrich, LL.M. (Information Law)
Specialist lawyer for information technology law
E-mail: info@goldberg.de
