Търговските книги и тяхното доказателствено значение

Резюме

The article addresses the trading book following the relevant provisions under the national legislation in force. The author sets out her view about the concept that maintaining the obligation to keep records of trading books serves various interests – such of a public law nature (particularly the case for taxation) as well as those of a private-law character (by presenting a report of enterprise assets to the owners and third parties). Special emphasis is placed on the legal rules dedicated to keeping data records in the business books in case of litigation, as well as their significance for ensuring evidence, including their challenging. The article refers to the relevant case-law of various courts. It also summarises the possibility given by the current legislation for settling any trade dispute merely based on a documentary proof submitted to the court, which streamlines as well as accelerates the judicial process.