Commercial books and the procedure of proof by commercial books

This study addresses commercial books and their evidentiary function within the framework of the provisions of the Turkish Commercial Code No. 6102 (TCC) and the Code of Civil Procedure No. 6100 (CCP). The study consists of two main parts. In the first part, the concept of commercial books, their historical development, and the course of existing legal regulations concerning commercial books in Turkish law are examined. Detailed information is provided regarding the systems adopted for keeping commercial books, the types of books that are mandatory or optional, and their classifications. Additionally, the benefits of commercial books for both merchants and the public are emphasized, and the legal consequences arising from failure to comply with the obligation to keep commercial books are analyzed. In the second part of the study, the evidentiary value of commercial books in the context of legal disputes is investigated. The conditions required for commercial books to be used as evidence in court, their submission to the court, the process of obtaining copies from the books, and the procedures regarding their delivery for the resolution of disputes are discussed. The requirements for commercial books to serve as evidence in favor of their owner, as well as the circumstances under which they may be used against the owner, are addressed, with an emphasis on how these books function within judicial proceedings. Moreover, a comparison is made between commercial books and conclusive versus discretionary evidence, and the ways in which they can be utilized in the resolution of commercial disputes are explored. In this thesis, the legal nature and evidentiary function of commercial books are examined in light of recent judicial decisions. An effort has been made to identify practical issues encountered in the use of commercial books as evidence and to offer potential solutions to these problems.