Informatica, impresa e diritto (Addenda)

[Autom. eng. transl.] The work constitutes an instrument of integration of the previous discussion of 1984, "Information technology, business and law". The study carried out is focused on the centralized management of accounting records at data processing centers according to the discipline of the DL March 14, 1988, n. 70, of the Ministerial Decree of 22 December 1988 and of the Law of 27 April 1988, n. 154. The thematic focus as well as on the formal procedures and aspects of the keeping of the special register pursuant to art. 14 of the DPR September 29th 1973, n. 600, is on the discipline in subject of access, verification or inspection of the Tax Authorities and of the Judicial Police Bodies according to the dispositions of the art. 52 of the DPR. n. 633/1972 and art. 33 of Presidential Decree no. 600/1973. References are made to historical precedents in matters of practice, you want to jurisprudence. Criminal aspects are also dealt with. Indications are provided on the fiscal amortization of hardware and software in compliance with the general principles indicated in the 1986 TUIR.