What does differential taxation mean and do I have to pay anything additional?

I've been looking for a basic MacBook for a while now and keep coming across (as linked below) that it's subject to "differential taxation." Google tells me the tax isn't calculated on the total price, but on the difference between the purchase price and the selling price. That means if you bought the device for €1,000 and sold it for €1,200, you'd theoretically have to pay the tax on top of the €200, right? In that case, it would probably be €38.

But who bears these costs? Do I have to subsequently pay the €38 to the tax office for the purchased product, or is the seller credited? If not, how am I supposed to know how much the buyer paid for the product? If they theoretically got the product for €1, then I would have to pay over €200 in taxes. And in such cases, if the buyer has to pay the taxes, shouldn't it be clearly stated in the title? I only read it later in the item description in the eBay link shared below.

Here is the link www.ebay.de/itm/404108625682