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Book 3 · Commercial records  ›  Title 3 · Valuation rules › Section 261

Production of documents on image carriers or data carriers

Whoever is able to produce documents that are subject to the retention obligation only in the form of a reproduction on an image carrier or on other data carriers is obliged to make available, at their own expense, those aids that are required to make the documents readable; to the extent necessary, they are to print out the documents at their own expense or they are to adduce reproductions that are readable without any auxiliary means.

Subdivision 4
Laws applicable at the Land level

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