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2011, n. 12 >

Please use this identifier to cite or link to this item: http://hdl.handle.net/10609/10431
Title: La integridad del contenido y la autenticidad de origen en la transmisión o puesta a disposición de la factura
Authors: Martos García, Juan
Keywords: electronic invoice
online invoice
digital signature
Directive 2010/45/EU
Directive 2006/112/CE
Issue Date: 19-Jun-2011
Publisher: Universitat Oberta de Catalunya
Type: Article
Citation: Martos García, Juan (2011). "La integridad del contenido y la autenticidad de origen en la transmisión o puesta a disposición de la factura". IDP. Revista de Internet, Derecho y Política, 2011, Vol. 0, núm 12
Abstract: Since the approval of the 2001/115/CE Law, electronic transmission and conservation of invoices is legally regulated by the EU, establishing, as a general requirement for its acceptance, that the integrity of the content and the authenticity of the origin are guaranteed. The approval of the 2010/45/EU Law, which must be applied by all member states by 1 January 2013, modifies the legal framework of the electronic bill, directly affecting this requirement, which will almost certainly imply a reform of our internal Spanish regulations.
Description: Peer reviewed
Language: Spanish
URI: http://hdl.handle.net/10609/10431
Appears in Collections:2011, n. 12

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