الدفاتر التجارية الإلكترونية و حجيتها في الإثبات

Abstract EN

Because of the huge development in information technology in the last century and the new millennium, and this development gave a lot of dealings and sales, contracts, auctions, settlements and tenders through the Internet, and since dealing with these things often is a professional trader, authorized must regulate his business accounts In order to keep abreast of the progress in transactions and contracts.

Since the traditional handling of commercial bookkeeping is not intended to be suitable for the purpose of the technological development, it is necessary for the trader to maintain electronic trading books commensurate with this development.

Many of the states to enact legislation Related to the electronic transactions, including Iraqi legislation to keep pace with this development, and as far as this matter is concerned, we must search it through a comparative study between the Iraqi law (the current trade law and the law of signature and electronic transactions No.

78 of 2012) with some comparative laws, This area, so we decided to divide this subject into two main topics we address in the first what electronic business books, and then we deal in the second on the authenticity of electronic business books and as follows