Document (#24940)

Author

Bredow, F. von
Kampffmeyer, U.

Title

GDPdU - Datenzugriff und Prüfbarkeit digitaler Unterlagen : Ein Entwurf wird Realität

Source

nfd Information - Wissenschaft und Praxis. 52(2001) H.8, S.459-462

Year

2001

Abstract

Die Anpassung der deutschen Gesetzgebung an europäische Vorgaben wie die elektronische Signatur und die sich dramatisch verändernde Situation im Umfeld der digitalen Kommunikation hat auch für die elektronische Archivierung weitreichende Folgen. Die Grundlagen für neue Anforderungen zur Archivierung digitaler Geschäftsunterlagen finden sich bereits in den Änderungen von HGB AO, die im Zuge der Steuerreform im Jahr 2000 verabschiedet wurden. Hierzu wurde quasi als Ausführungsbestimmung die GDPdU geschaffen, in der die Verwendung der elektronischen Signatur verankert und der Zugriff der Finanzbehörden auf Datenbestände in den Unternehmen konkretisiert ist.

Content

GDPdU = Grundsätze zum Datenzugriff und zur Prüfbarkeit digitaler Unterlagen

Theme

Internet
Rechtsfragen

Form

Elektronische Dokumente

Location

D

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