The Electronic Signature - Technical and Legal Implications

Abstract

The end of the twentieth century, known as the Internet bubble period or the dot-com boom was marked by the adoption of regulations regarding the electronic signature and its use in electronic transactions both at the European Union level as well as that of other structures. From the technical point of view, the application of the electronic signature on the documents transmitted online is solved, with the necessary technologies implemented, in terms of practice, the steps taken are small - we are still in an early stage of implementation of the electronic signature on tax returns.