In ensuring GDPR compliance determining which entities are data controllers and which data processors is a critical step. The UK government says:
The UK GDPR defines a controller as:
the natural or legal person, public authority, agency or other body which, alone or jointly with others, determines the purposes and means of the processing of personal data.
‘processor’ means a natural or legal person, public authority, agency or other body which processes personal data on behalf of the controller.
My understanding of this is that if you are making decisions about what data is collected and what processing occurs on that data then you are a controller. If you are not making decisions, but only carrying out another's instructions on data that they have provided then you are likely a data processor, and you have more limited compliance responsibilities.
Many web sites load resources from third parties. For example this page has recived files from googleapis.com, googletagmanager.com, cookielaw.org and gravatar.com. My understanding is that LG München, Urteil vom 20.01.2022, Az. 3 O 17493/20 confirmed in relation to Google fonts this is a data transfer under the GDPR. From an English language news article:
"The unauthorized disclosure of the plaintiff's dynamic IP address by the defendant to Google constitutes a violation of the general right of personality in the form of the right to informational self-determination according to § 823 Para. 1 BGB," the ruling stated, as algorithmically translated. "The right to informational self-determination includes the right of the individual to disclose and determine the use of their personal data."
Does this mean that if you are making technical web site development/hosting decisions like "Where do we get our fonts from", or the apis or tags or whatever this site is getting from google and whoever else, then you are a data controller even if the main functionality of the site would only require you to be a data processor?