CJEU has been asked to clarify issues relating to the probative value of qualified electronic signatures in court proceedings.
The Court held that, although Regulation no. 910/2014 does not prohibit national courts from invalidating electronic signatures, it establishes a general principle which prevents courts from rejecting the legal effect and probative value of electronic signatures simply because they are in electronic form.
However, the legal effect of electronic signatures is ultimately defined by the national law, which is free to determine their effects, except that qualified electronic signatures must be treated as equivalent to holographic signatures.
The Court was called upon to interpret European rules in the context of a tax dispute in a Member State in which the validity of the electronic documents issued was challenged, namely that they had not been properly signed by means of a qualified electronic signature.
Thus, by reference to the wording of the European texts, the national court asked for clarification on how qualified electronic signatures should be treated in terms of validity and probative value and what are the limitations in challenging qualified electronic signatures before national courts.
The Court’s judgment underlines the importance of aligning the EU rules with the national law, while ensuring equivalence between electronic and holographic signatures in terms of legal effect and probative value.
It also clarifies the importance of electronic signatures in the digital age and sets a clear framework for legal proceedings involving such qualified electronic signatures by clarifying how courts in the Member States must treat qualified electronic signatures in accordance with Regulation (EU) no. 910/2014.
