[Autom. eng. transl.] The work is among those classified in the area of giibibernetica with reference to the tax area. The discussion concerns the technical and legal aspects of electronic data processing in a broad sense, also with reference to accounting principles and international standards, following the innovative tax discipline of data processing with mechanographic, electronic and similar systems with particular reference to the DPR September 29th 1973, n. 600, art. 14, as well as the discipline of art. 39 of the Presidential Decree of 26 October 1972, n. 63. The examination is also carried out with reference to the Financial Administration Circulars and to the correlation of the fiscal legislation with the civil law. The work is also developed in a comparative perspective with the laws of the USA, France, the Federal Republic of Germany, Great Britain, Denmark, Finland, Sweden and Norway.
|Translated title of the contribution||[Autom. eng. transl.] IT, business and law|
|Number of pages||247|
|Publication status||Published - 1984|