Frequently asked questions (FAQs)
- On what basis can an electronic document be considered legally significant?
- What is the legal and technical difference between a copy and an original of an electronic document?
- What is an electronic contract, electronic transaction, electronic document?
- Electronic documents in accounting?
- Provision of electronic documents to the tax authorities during the audit
- Provision of copies of electronic documents at the request of controlling and/or law enforcement authorities
- The position of the tax office regarding the storage of documents in electronic form
- Examples in judicial practice confirming the presumption of conformity of the EDS (KEP) with a handwritten signature.
- Court. practice: are KEP and EDS interchangeable?
- What are the methods of concluding electronic contracts?