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In case of infringements threaten penalties and an estimate of tax can be made for missing data. Since these may be in excess of the real tax liability, this will lead to problems of the operation. The guidelines (GDPdU) apply now for all farm sizes for small – and medium-sized enterprises. Information can be found on: larger farms have one – or several system administrators, who hopefully attended their courses and thus, have the problem under control. But what do small businesses that have no own IT-staff? There were some questions, for example, the archiving method.
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