Accounting Records as Evidence in Civil Litigation in the Republic of Bulgaria
Accounting Records as Evidence in Civil Litigation in the Republic of Bulgaria

Author(s): Atanas Ivanov
Subject(s): Civil Law
Published by: Societatea de Stiinte Juridice si Administrative
Keywords: accounting records; document; proof; evidence; presumption; proving; civil proceedings; legal procedures;
Summary/Abstract: Accounting record is a document, and the document is evidence which is necessary to prove real past facts. Considering the difference between the moment of adjudgement and the moment of realization of the facts relevant for the dispute, it is necessary to establish these facts through their sources – namely, through evidence. The document is taken as an item on which a statement of specific facts is materialized through written or electronic signs. Legal meaning gives reference of the document – it is not the document itself which is assessed, but whether the document can be used as evidence in a specific case. That is why, it does not make any difference whether the statement is legally relevant or not, and what does not make any difference with the legally relevant statement is its type.

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