It's clearly in the spirit of the law, namely Article 40 section 12 of the EU Digital Services Act:
> Providers of very large online platforms or of very large online search engines shall give access without undue delay to data, including, where technically possible, to real-time data, provided that the data is publicly accessible in their online interface by researchers, including those affiliated to not for profit bodies, organisations and associations, who comply with the conditions set out in paragraph 8, points (b), (c), (d) and (e), and who use the data solely for performing research that contributes to the detection, identification and understanding of systemic risks in the Union pursuant to Article 34(1).
The usual formal definition for the rational numbers is equivalence classes of pairs of integers. The zero is then the equivalence class of (0, 1) which is not the same as the integer 0.
You could certainly somehow get it to work by starting with the closure of the division operation but would introduce a lot of unnecessary headache along the way.
In buildings with differently owned apartments it's required but in theory (and in some places in practice) you could also setup multiple buildings on a common plot of land with one.
I can't think of a single example of a former FH having rebranded to "Universität". The closest I can think of is the incorporation of FH Lausitz into BTU Cottbus. In any case, there are still >200 FHs in Germany which are not using the "Universität" label and without right to award doctorates. I'm really not sure what you are talking about.
In Germany, the protected title Ingenieur is still around but most bachelor degrees in a technical field grant you the right to use it. Whether or not you are one doesn't change the liability situation (although you can't perform certain works at all without). It's not really relevant in software development.
The English term "Engineer" can be used by anybody though.
You have to cleanly separate personal and company taxes. If the managing director makes significant decisions (as in forming the will, not as in executing) while on German soil, the company is taxed like any other German capital company.
Btw. despite the myth, just being 182 days outside of Germany doesn't get you out of German personal taxes. It just stops taxation of foreign-derived income.
It's perfectly legal (and common) for a decade now to scan documents and destroy the paper original as long as you follow some guidelines. Keyword is "ersetzendes Scannen".
And yes, they care about those rules and that you provide "originals" according to that definition - in particular that you didn't modify digital documents in any way. You can (and should) comply with that and there are service providers to help if you are to small to set that up yourself.
Thanks, today I learned about "ersetzendes Scannen". I just checked and it's exactly a decade (2013) since it's allowed which coincidetally is the year when I started working as a freelancer (and I have to care about such rules).
I admit that my last paragraph was kind of hyperbole, but I never heard (at least from other freelancers) of a tax inspector which wasn't happy with either everything printed or everything digital. I guess they really start to care if they suspect something fishy.
> Providers of very large online platforms or of very large online search engines shall give access without undue delay to data, including, where technically possible, to real-time data, provided that the data is publicly accessible in their online interface by researchers, including those affiliated to not for profit bodies, organisations and associations, who comply with the conditions set out in paragraph 8, points (b), (c), (d) and (e), and who use the data solely for performing research that contributes to the detection, identification and understanding of systemic risks in the Union pursuant to Article 34(1).
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