ALTHOX

COLOMBIAN COMMERCIAL CODE CHAPTER III Evidentiary value of books and trade papers Article 68 .- The books and trade papers constitute full proof in matters mercantile traders discuss among themselves, or out of court. In civil matters, even among traders, such books and papers have value only to its owner, what they consist of a clear and comprehensive and if its non-acceptance when it is unfavorable. Article 69 .- On trade issues with non-merchant, the books will only constitute a prima facie case in favor of the trader, who need to be complemented by other legal tests. Article 70 .- In disputes arising between merchants, the probative value of his books and papers will be determined by the following rules: 1. If the books of both parties are set to legal requirements and agree with each other, be decided according to the content of their seats; 2. If the books of both parties comply with the law, but the seats do not match ...