Publication: HMK M. 222 ÇERÇEVESİNDE TİCARİ DEFTERLERLE İSPATA İLİŞKİN BAZI SORUNLAR
Abstract
Ticari defterlerle ispat, 6102 sayılı TTKya, modern ticaret kanunlarında yeri olmadığı gerekçesiyle alınmamıştır. Ancak senetle ispat kuralının kati olarak uygulandığı Türk usul hukukunda ticari defterlere ihtiyaç vardır. Bu sebeple, 6102 sayılı TTKda düzenlenmeyen ticari defterlerle ispat kurumu, 6100 sayılı HMKnın 222. maddesinde düzenlenmiştir. Ticari defterler, tamamlayıcı yemin gerekmeksizin, kesin delil niteliğindedir.
The rules of evidence with regard to commercial books are not included in the Turkish Commercial Code No. 6102. However the rule of documentary proof in the Turkish Procedural Law is applied strictly in the case of proof with commercial books. Commercial books are stipulated as conclusive evidence without any need for a complementary oath under the new Turkish Procedural Law No. 6100.
The rules of evidence with regard to commercial books are not included in the Turkish Commercial Code No. 6102. However the rule of documentary proof in the Turkish Procedural Law is applied strictly in the case of proof with commercial books. Commercial books are stipulated as conclusive evidence without any need for a complementary oath under the new Turkish Procedural Law No. 6100.