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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 |
Author: | Martos García, Juan |
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. |
Keywords: | electronic invoice online invoice digital signature Directive 2010/45/EU Directive 2006/112/CE |
Document type: | info:eu-repo/semantics/article |
Issue Date: | 19-Jun-2011 |
Publication license: | http://creativecommons.org/licenses/by-nd/3.0/es/deed.es |
Appears in Collections: | 2011, n. 12 Articles cientÍfics |
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