Abstract
The prescription of a debt recovery related to social security contributions may be interrupted by a registered letter sent by the legal person in charge of the recovery, claiming for the payment of the contributions. In order to have an interrupting effect, the registered letter has to be signed by the competent person on behalf of that legal person, without regard to the fact that it appears that the legal person is the sender.
The scanned signature is a data in electronic form which was associated to the electronic version of the model letter : it is an electronic signature in the meaning of art. 2, 2, 1° of the Act of 9 July 2001.
Concretely, the issue arises whether the scanned signature allows the identification of the signatory and proves his consent to the act, as well as whether it guarantees the integrity of the document.
The testimony provided by the person who had the power to represent the legal person in judicial proceedings, certifying that his scanned signature was used on the documents sent to the affiliates in the year 2006, proves undoubtedly that the signature on the registered letter is the signature of that person. By the use of that signature, he has approved the content of the letter whose integrity is finally not an issue anymore.
The scanned signature is a data in electronic form which was associated to the electronic version of the model letter : it is an electronic signature in the meaning of art. 2, 2, 1° of the Act of 9 July 2001.
Concretely, the issue arises whether the scanned signature allows the identification of the signatory and proves his consent to the act, as well as whether it guarantees the integrity of the document.
The testimony provided by the person who had the power to represent the legal person in judicial proceedings, certifying that his scanned signature was used on the documents sent to the affiliates in the year 2006, proves undoubtedly that the signature on the registered letter is the signature of that person. By the use of that signature, he has approved the content of the letter whose integrity is finally not an issue anymore.
Original language | French |
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Pages (from-to) | 115-134 |
Journal | Revue du Droit des Technologies de l'information |
Issue number | 56 |
Publication status | Published - 2014 |