Database

Since 2011, the Danish Data Protection authority has ruled in several cases against processing of local authorities' data in third countries without using standard contractual clauses. This is the result of a strict interpretation of the European Directive 95/46/EC. Therefore, services such as Dropbox, Google Apps and Microsoft's Office 365 cannot be used by local authorities unless they have signed an agreement with the processor based on standard contractual clauses.

The basis for the Audit Act (section 45) is that financial records for governamental institutions must be stored in Denmark. This applies to both physical appendixes and digital data. This regulation means that financial records may be stored on a server abroad provided that an exact copy of the records is made on a monthly basis at a minimum. Such copy must be placed on a server in Denmark or in paper.

The basis of the Bookkeeping Act (section 12) is that financial records must be stored in Denmark or in the Nordic countries. This applies to both physical appendixes and digital data. Hence, if financial records are stored on a server physically placed outside Denmark a complete copy must be kept in Denmark.

For contractual service supplier (CSS) and independent service suppliers (ISS), there are labour market tests which require that Danish business interest must be shown.

Telecommunications networks and services in Denmark are fully liberalized since 1997 and competition rules apply. Nonetheless, the last mile access is still owned by the incumbent, TCD.

In the European Union, there is no general principle for the use of copyright protected material comparable to the fair use/fair dealing principle in the US. Directive 2001/29/EC defines an optional, but exhaustive set of limitations from the author´s exclusive rights under the control of the “three-step test”. This is a clause in the Berne Convention that establishes three cumulative conditions to the limitations and exceptions of a copyright holder’s rights. The Directive has been transposed by Member States with significant freedom.

The Danish Copyright Act implements the directive without obvious disparities. However, there is no explicit provision that implements the three-step test.

Foreign branches are allowed only if they are from EEA member's companies and other countries with which Denmark has a mutual agreement or in which Danish companies may establish branches.

It is reported that the right of access to public procurement is limited to regional trade agreement partners and members of the WTO’s Government Procurement Agreement.

The European Regulation No. 1042/2013 amending the Council Implementing Regulation No. 282/2011, declares that from January 2015, all supplies of telecommunications, broadcasting and electronic services will be taxable at the place where the customer belongs. These include, inter alia:
- images or text, such as photos, screensavers, e-books and other digitised documents e.g. PDF files;
- music, films and games, including games of chance and gambling games, and of programmes on demand;
- online magazines website supply or web hosting services distance maintenance of programmes and equipment;
- supplies of software and software updates advertising space on a website.

Both EU and non-EU suppliers have to register for VAT purposes and comply with the relevant obligations of the Member State where the customer is established, has his/her permanent address or usually resides. This may be burdensome as there are 81 VAT rates across the 28 EU countries and the rates may vary between 3% (Luxembourg) to 27% (Hungary) across member states. Furthermore, member states impose varying thresholds at which companies must begin paying VAT, ranging from EUR 0 to EUR 60,000.

As an alternative to obtaining multiple VAT registrations in each Member State where a supplier has a customer, affected suppliers may be able to opt to account for VAT across the EU via a a web-portal in the Member State in which they are identified. Hence, the system, known as the Mini One-Stop Shop (MOSS) scheme, allows taxable persons to avoid registering in each Member State of consumption.

The EU Copyright Directive allows “fair compensation” for copyright owners. As a result, several Member States have imposed national levy systems.

In Denmark, manufacturers and importers are obliged to copyright levies pay unless the blank tapes are sold to wholesalers, who have an agreement with Copydan Kulturplus. Wholesalers without such an agreement are obliged to pay levies when they sell blank media. Payment is due at the time of the import or of the distribution from the factory.
The following levies apply:
- Mini-disc: DKK 2.27 per unit.
- CD R/RW: DKK 2.27 per unit.
- DVD, Blu-Ray, HD DVD: DKK 3.60 per unit.
- USB, U3: DKK 5.13.
- Memory card: DKK 5.13.

The European de minimis threshold for import duties is harmonized. Goods with a value of up to 128 SDR / 150 EUR / 186 USD are exempted from customs duties. The VAT de minimis threshold is not harmonized within the EU and can vary between 10 and 22 EUR, i.e. Member States can decide on a value within this range to grant an exemption on VAT for imported goods.

The EU Directive on Audiovisual Media Services (AVMS) covers traditional broadcasting services as well as audiovisual media services provided on-demand, including via the Internet. Article 13 of the Directive imposes on Member States the obligation to ensure that on-demand service providers promote European works, despite there is no explicit content quota. The Directive has been implemented by Member States in different ways, ranging from very extensive and detailed measures to a mere reference to the general obligation to promote European works.

The Czech Republic has implemented Article 13 via two obligations between which video-on-demand (VOD) providers can choose. Either VOD providers have to reserve a share of European works in their catalogue or they have to contribute financially to the production and rights acquisition of European works by investing in the production or rights acquisition of the latter. Italy, Czech Republic, and Slovenia, which apply financial contributions as one option among others, report that up to now none of their operators have chosen that option.

The Directive 2000/31/EC (E-Commerce Directive) is the legal basis governing the liability of Internet Services Providers (ISPs) in the EU Member States and includes a conditional safe harbor. The Directive covers any type of infringement of third-party rights, including intellectual and industrial property rights and personality rights.

The limitations on liability in the Directive apply to clearly delimited activities (mere conduit, caching and hosting) carried out by internet intermediaries, rather than to categories of service providers or types of information. While it was not considered necessary to cover hyperlinks and search engines in the Directive, the Commission has encouraged Member States to further develop legal security for Internet intermediaries.

Since not all Member States have transposed the relevant articles consistently, the national case law is divergent and leads to legal insecurity on an EU level.

The e-Commerce Directive has been transposed into Czech law by Law No. 480/2004. Instead of the negative right as stipulated in the original EU directive, i.e. limiting liabilities for intermediaries, the Czech law is written as a positive listing of circumstances when intermediaries would be liable, giving the impression that the law is not establishing a safe harbour for intermediaries.

According to the Directive 2002/58/EC, traffic and location data generated by using electronic communications services must be erased or made anonymous when no longer needed for the purpose of the transmission of a communication, except for the data necessary for billing or interconnection payments.

The General Data Protection Regulation prohibits the retention of records containing personal data for a period longer than is necessary for achieving the purposes for which the personal data were collected or subsequently processed.