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Datu piekļuves un elektronisko dokumentu pārbaudes principi
comp., MS Grundsätze zum Datenzugriff und zur Prüfbarkeit digitaler Unterlagen A German law that requires tax authorities to be capable of digitally checking data from electronic bookkeeping systems (GDPdU, Vācija); Principles for the data access and the testability of digital documents A German law that requires tax authorities to be capable of digitally checking data from electronic bookkeeping systems (Vācija)