Browsing by Author "Dengiz, Alinur"

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    Master Thesis
    6100 Sayılı Hukuk Muhakemeleri Kanunu Çerçevesinde Ticari Defterlerin İspat Gücü
    (Kadir Has Üniversitesi, 2020) Dengiz, Alinur; Yardım, Mehmet Ertan
    Turkish Commercial Code remains silent on admissibility and strength of the commercial books as evidence. General preamble justifies this approach as modern commercial codes do not include procedural rules regarding the subject. Nevertheless, according to Turkish Code of Civil Procedure, which was enacted one day before the Commercial Code, the books which are set forth in the Commercial Code to be kept obligatorily, shall constitute evidence to ease, otherwise strict, rules of documentary proof. Obligatory commercial books to be kept by traders are specified by Commercial Code. Books of administrative nature, such as minute book, are all accepted as obligatory commercial books. Renvoi of the Code to Tax Procedure Law means that traders are also bound to keep books regulated therein. Considering that commercial books are, in fact, documents created by traders themselves, strict conditions are required for commercial books to constitute conclusive evidence in favour. Traders may only submit their commercial books, in order, as conclusive evidence if the opposite party of the litigation is also bound to keep commercial books. Moreover, the subject of the litigation must arise from a commercial transaction which, in principle, requires both parties to register it to their books. In cases where these prerequisites are not met, the weight of evidence of commercial books will not be conclusive. On the other hand, commercial books may constitute conclusive evidence against the trader without meeting the prerequisites thereto, since the Code of Civil Procedure permits anyone, whether trader or not, to base claims upon the commercial books of the trader. As per the amendments to the Code of Commerce entered into force on 28.07.2020, results of refusal to submit commercial books are now clearly indicated in the code. Moreover, same amendments now clarify the cases where no records related with the claim exist in the commercial books.