Legal Aspects of Electronic Communication and Its Proof According to the Tax and Social Insurance Procedure Code Regulations

The entry into force of new laws governing electronic communications pose new challenges to electronic communication with the judiciary authorities and arise practical issues with its proof. The following article aims to summarize the results of theoretical and practical analysis of the current legal framework on the proof of electronic communications in our country and its regulation in the Tax and Social Insurance Procedure Code. In legal theory, there is a common understanding about the document and its essence, as a means of proof and it is that the document is a thing on which with the written or electronic symbol it is a materialized statement. The electronic document is a means of proof which, by virtue of law, has the same (equal) evidentiary effect, as the written document. The evidentiary effect of the document does not depend on whether the document is written or electronic, but whether it is accompanied by the signature of its author and, above all, the capacity of the publisher compiling the document