CODE OF COMMERCE OF SPAIN
Title II
OBLIGATIONS OF MERCHANT
§ 1. Registration of documents
Article 22. The register of trade will extract and reason in order of numbers and dates of the following documents:
1.
° From the marriage, the covenant of separation of property referred to
Article 1723 of Civil Code, solemn inventories, wills, deeds of
partition, award decisions, deeds of gift, sale, exchange or other of
Like her husband authenticity impose any liability on behalf of women;
2. ° from the judgments of divorce or separation of assets and settlements made to
determine the species or quantities that the husband should give his wife divorced or separate property;
determine the species or quantities that the husband should give his wife divorced or separate property;
3. ° From the evidence of any assets of the child or ward who is under the authority of a parent or guardian;
4.
° From the writings of society, be it collective or anonymous en
commandite, and appoints members to the manager of the company in
liquidation, -
5. ° From the powers that grant them their merchants or dependent factors for the management of their businesses.
Article 23.
Taking account of the documents specified in the preceding Article
shall make every merchant made within a period of fifteen days, as
appropriate, from the date of issuance of the document subject to
registration or from the date on which the husband parent or guardian
to-carry trade.
Article 24.
The charter and the powers that it has been taken to reason, not be
binding between partners or between principal and agent, but acts done
or contracts made by members or agents shall be fully effective with
third parties.
§ 2. Commercial accounting
Article 25. Every merchant is obliged to keep accounts and correspondence to:
1. ° The journal;
2. ° The ledger or accounts;
3. ° The book balances;
4. ° The letter book of letters.
Article 26. Books must be taken in Spanish.
Article 27.
The journal shall be entered in chronological order and day to day
business operations running the merchant, stating in detail the nature
and circumstances of each.
Article 28.
Taking cash book and invoices, may be omitted in the paper detailed the
seat of both the amounts that shall cover the purchases, sales and
shipments of goods to the merchant doeth.
Article 29.
By opening its business, all merchants will be in the book balances a
statement estimate of all their property, both movable and immovable,
and all its assets and loans.
At
the end of each year in this book will be an overall balance of all its
businesses under the responsibilities set out in Book IV of this Code.
Article 30. Retail traders keep a bound book, wrapped and numbered, and he settled daily purchases and sales made on credit as much cash.
In this book form at the end of each year a balance sheet of all the operations of their business.
Trader is considered less than that typically sells direct to consumers.
Article 31. Merchants are prohibited from:
1. ° Alter-seat order and date of the transactions described;
2. ° Leave the body of white seats or following them;
3. ° Make the lines, scratches or amendments in the same seats;
4. ° Clear seats or part thereof;
5. ° Boot leaves, altering the binding and foliatura and maul some of the books.
Article 32. Errors and omissions were committed to make a save on another seat again on the date on which notice the lack.
Article 33.
The merchant who hides one of his books, be so ordered the exhibit will
be judged by the entries in the books of which they would be arranged
litigant without admitírsele proven otherwise.
Article 34.
The books suffer from the defects mentioned in Article 31 does not have
value in court for the merchant to whom they belong, and the
differences that occur with another trader for commercial events will be
decided by the books of it, if they are arranged to the provisions of
this Code and bringeth not proven otherwise.
Article 35.
Trade books carried in accordance with the provisions of Article 31 are
to be trusted in the commercial traders causes stir together.
Article 36.
If the books of both parties are in disagreement, the courts will
decide the issues that occur on merit that provide other evidence that
has been surrendered.
Article 37.
If one of the litigants offers room and go through what it consists of
books of his opponent, and he refuses to display them without sufficient
grounds in respect of the Commercial Court may be the same courts defer
the oath to the extension that has required display.
Article 38.
The books are to be trusted against the trader who takes them, and will
not be permitted which tends to destroy evidence that would result from
their seats.
Article 39.
The faith of the books is indivisible, and the litigant who accepts the
seats in favor of the books of his opponent will be forced to go
through all the utterances containing them adverse.
Article 40.
The ledgers are no evidence at trial regardless of the requirements of
Article 25, but if the owner of it's been lost without their fault, they
will test those books provided they have been taken in order.
Article 41.
You may not make inquiries by the court to inquire whether or not
traders have books, or whether they are fixed to the requirements of
this Code.
Article 42.
The courts can not of its own motion or upon application, the
manifestation and general recognition of the books, except in cases of
universal succession, community property, liquidation of companies and
bankruptcy law or agreement.
Article 43. The exhibition part of the books of one of the litigants may be issued upon application or ex officio.
Verified
display, recognizing and validating be executed in the place where
books take longer presence of the owner or the person that the
commissioner, and shall be limited to seats that have a necessary
connection with the matter agitare, and accurate inspection to establish
that the books have been taken with the regularity required.
Only judges are competent to verify trade recognition of the books.
Article 44. Traders shall keep the books of their business until the end of every point the liquidation of its business.
The same duty burden on their heirs.
§ 3. Correspondence
Article 45.
Merchants must leave the letter and complete copy of all letters we
wrote about business of their business in the book for this purpose.
Article 46. The cards are placed on the letter book about after other without being white, and keeping the order of their dates.
Article 47.
The courts of commerce can, ex officio or at the request of a party,
the exhibition of the original letters that relate to the matter in
dispute, and order books compulsive respective those of the same class
that have led litigants.
In either case predesignated and determines the cards to be displayed or copied.
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