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Title: Grundsätze zum Datenzugriff und zur Prüfbarkeit digitaler Unterlagen (GDPdU)
Description: Die wesentlichen Anforderungen der GdPDU an die Bereitstellung und Aufbewahrung von maschinell auswertbaren Daten für die Außenprüfung der Finanzbehörde werden kurz beschrieben.
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