نقض القيود الواردة في الدفاتر التجارية عن طريق أدلة الإثبات غير المباشر : دراسة مقارنة

الملخص EN

Commercial books are one of the obligations imposed by the majority of the comparative commercial legislation on a merchant whose capital exceeds a certain quorum.

this is what was followed by the Iraqi trade law, and since this interest by the legislations in the regulation of commercial books and make it proof of when a dispute occurs between two traders or between a merchant or another trader and the extent to which the merchant or other to exploit the restrictions contained in the commercial books and whether the trader can prove contrary to the restrictions contained in the commercial books, especially through evidence of indirect proof of evidence or recognition as well as right and whether the judge has the discretion to weigh between the restrictions contained in the business books and evidence .

the research concluded that the Iraqi legislator in the law of proof dealt with the weighting situation between the restrictions contained in the commercial books and the testimony and did not address the indirect evidence of proof or evidence as well as the right.