Commercial Books and Current Account Disputes: Articles

Assessing the contract, delivery, objection, commercial book, e-invoice, return and payment records in an invoice claim together, from the standpoint of both creditor and debtor.

ETDS, e-Defter, e-Invoice and e-Notification are not the same system. This guide explains the 2026 electronic record obligations of newly established joint-stock and limited liability companies.

A company account is not a shareholder's personal account. This guide explains the legal grounds on which money may be transferred from a company to a shareholder and the tax risks that may arise.

How is an ordinary partnership proved with bank records, messages and witnesses? Proof by written instrument, initial evidence, commercial books and preparation before litigation.

The time limit for producing books and documents, electronic records, additional time, force majeure, the certificate of loss and the distinction between the tax defense and the penalty defense.

How is a loan made by a shareholder to the company recovered? The shareholders' current account, the line between capital and loans, the six-week period, limitation, mediation and collection routes.

Time limit for objecting to a liquidation report, incomplete accounts, double offsetting and faulty valuation; document table, supplementary report and new expert requests.

Information requests, record inspection, formal notices and profit-share claims against a partner who does not render accounts; evidence, limitation and procedure.