1. Where revenue and expenditure operations are managed by means of computer systems, documents may be signed by a computerised or electronic procedure.
2. Articles 107 and 108 of Regulation (EC, Euratom) No 2342/2002 shall apply mutatis mutandis to the implementation of this Article.
Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04
CitationArticle 88 of Council Regulation (EC) No 215/2008 (LawPlayer, data as of 2026-07-04)