I don't understand EU law, but wouldn't the country where the purchase happened be the one whose laws govern the transaction? In other words, if an Italian purchases a developer account from Germany, wouldn't any disputes be handled in German court?
(Also, I would assume Apple would require a developer to have a legitimate physical business address in a country where they allow developers. I don't imagine this would be an easy transaction.)
The opposite -- Italian law governs because the developer is Italian, even if the developer makes the purchase in Germany -- seems untenable even by European standards.
> I don't imagine this would be an easy transaction.
The point of this law is that it must be an easy transaction. I'm sure there are many companies not following the law properly and getting away with it, but it does seem like Apple will be watched closely to ensure they are doing everything correctly, as a result of their malicious compliance with every previous ruling.