Editorial Board:

Prof. Dr. Valeri Dimitrov - Chief Editor

Prof. Dr. Sc. Angel Kalajdziev

Prof. Dr. Darina Zinovieva

Prof. Dr. Gabriela Belova

Assoc. Prof. Dr. Konstantin Tanev - Scientific Secretary

Address of the Editorial Office:

Student Town, UNWE Faculty of Law

e-mail: [email protected]

Tel.: (+3592) 81-95-684

International Scientific Council:

Prof. D.Sc. (Law) Dimitar Radev Radev

Assoc. Prof. Dr. Valchin Daskalov

Assoc. Prof. Dr. Diana Marinova Marinova

Prof. Dr. Rumen Iliev Markov

Prof. Dr. Josep María De Dios Marcer P

rof. Dr. Sc. Mihal Sckrejpek

Prof. Dr. Philip Thomas

Address: Student Town, UNWE Faculty of Law e-mail: [email protected] Tel.: (+3592) 81-95-684

The views expressed by the authors are their own and do not commit the editorial board of the journal.

Prepress preparation carried out by: Publishing Complex - UNWE Printed by: Publishing Complex - UNWE

Търговските книги и тяхното доказателствено значение
Business and Law
year 2019
Issue 2

Търговските книги и тяхното доказателствено значение

Commercial Books and Their Evidential Importance


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.


trading book, proof, means of proof, challenging of trading book
Download BIZNES.I.PRAVO_4.pdf

ISSN (print): 2603-3437
ISSN (online): 2603-3445