MF dostosowuje przepisy podatkowe do rozporządzenia eIDAS

Data dodania: 29.07.2016 | 06:06

29.07.2016 | 06:06

Resort finansów przygotował projekt rozporządzenia zmieniającego rozporządzenie w sprawie deklaracji na podatek od środków transportowych składanych za pomocą środków komunikacji elektronicznej. Zmiany są związane z pojęciami stosowanymi w obowiązujących od 1 lipca przepisach unijnych.

Od 1 lipca 2016 r. stosowane są przepisy rozporządzenia PE i Rady (UE) nr 910/2014 z 23 lipca 2014 r. w sprawie identyfikacji elektronicznej i usług zaufania w odniesieniu do transakcji elektronicznych na rynku wewnętrznym oraz uchylające dyrektywę 1999/93/WE (Dz. Urz. UE L 257/73 z 28.08.2014), zwanego rozporządzeniem eIDAS. Projektowana zmiana ma na celu dostosowanie do nowych pojęć dotyczących rodzajów podpisu elektronicznego, określonych rozporządzeniem eIDAS.

Zmiana ta polega na zastąpieniu pojęcia „bezpieczny podpis elektroniczny weryfikowany za pomocą ważnego kwalifikowanego certyfikatu” równoważnym znaczeniowo pojęciem „kwalifikowany podpis elektroniczny”, którym posługuje się rozporządzenie eIDAS. Kwalifikowany podpis elektroniczny oznacza zaawansowany podpis elektroniczny, który jest składany za pomocą kwalifikowanego urządzenia do składania podpisu elektronicznego i który opiera się na kwalifikowanym certyfikacie podpisu elektronicznego.

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Autor:

Katarzyna Bogucka