app store registrierung (EIN anfordern und mehr)

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12. DELIVERY OF PRODUCTS; REFUNDS.
a. Interrupted Delivery to iPod or iPhone. If delivery of a Product you licensed on an iPod or iPhone is interrupted, your transaction will be included in your download queue. You may resume the delivery to your Apple-authorized device by selecting "Check for Purchases" from the Store menu in the iTunes or App Store application.
b. Refund Policy. On occasion, technical problems may delay or prevent delivery of your Product. Your exclusive and sole remedy with respect to Product that is not delivered within a reasonable period will be either replacement of such Product, or refund of the price paid for such Product, as determined by Apple. Otherwise, no refunds are available.

and

18. PRODUCT AVAILABILITY. On occasion, a licensed Product may become unavailable following a transaction but prior to download. Your sole remedy in such cases is a refund of the price paid for the unavailable licensed Product. Please contact iTunes Store Customer Service for assistance in such cases (see below).

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Second of all, the contract term discusses specific reasons for the refund. Basically, you have to breach your own warranty or some other legal obligation for this clause to come into effect. In other words, if you screw up and Apple has to issue a refund as a result, then you're out the 30%. This is not a precursor to out-and-out, uninhibited refunds on the App Store at your expense. Kotaku says this:
If customers can claim refunds hassle-free (and there is a 90 day refund window) this means developers could actually face the prospect of going into debt as people download and play the game to completion and then claim a refund for whatever reason. Obviously good for consumers but not for developers.
But that's not what the contract clause says. If Apple offers a no-hassle refund, then the conditions of this clause are not met. If the reason for the refund is that the user doesn't like the program or changed his or her mind, then there are no contract terms that specifically address the situation, and equity would dictate that you refund 70%, and Apple refunds 30%. The ninety-day window is actually generous because most jurisdictions have a much longer statute of limitations than 90 days on breach of contract.