La risoluzione 96/E/2017 analizza la natura delle note spese e dei relativi giustificativi ai fini della loro conservazione digitale sostitutiva. In particolare, se tali documenti sono da qualificarsi quali “non unici” o “unici” anche alla luce del D.Lgs. n. 82 del 2005 (CAD).
DECRETO LEGISLATIVO 13 dicembre 2017, n. 217
Disposizioni integrative e correttive al decreto legislativo 26 agosto 2016, n. 179, concernente modifiche ed integrazioni al Codice dell’amministrazione digitale, di cui al decreto legislativo 7 marzo
2005, n. 82, ai sensi dell’articolo 1 della legge 7 agosto 2015, n. 124, in materia di riorganizzazione delle amministrazioni pubbliche. (18G00003)
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