GDPdU ist die Abkürzung für Grundsätze zum Datenzugriff und zur Prüfbarkeit digitaler Unterlagen. the Financial management has with BMF letter vom 16.7.2001, BStBI. 2001 Teil I, S. 415 zu den Grundsätzen für den digitalen Datenzugriff beim Steuerpflichtigen Stellung genommen.
Principles for data access and the verifiability of digital documents (GDPdU)
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