An-Najah University Journal for Research - B (Humanities)


Many disputes occur between the bank and customers as a result of the implementation of the contracts that bind them. So the bank presents its accounting data as evidence to prove its right or pleaded customer’s claim of his rights. The main subject of the research e is the extent of authenticity of these data, which the bank made. Also the extent of the validity of the condition that banks place in their contracts, which provides for absolute authenticity of the accounting data issued by the bank and its requirement to prevent appeals to these restrictions. The research concludes that the judiciary recognizes the validity of these conditions in the part related to its argument and invalidates it the possibility of appeal. The research follows inductive and analytical approach in order to monitor all the laws that regulate the authenticity of accounting data, which are numerous and dispersed within the Palestinian legal system including Trade Law No. 12 of 1966, Banking Law Resolution No.9 of 2010, and Electronic Transactions Law No.15 of 2017 as well as Evidence Law N.4 of 2001. The research compares between the laws that regulated the subject, especially the French law, which considered these conditions arbitrary. The Palestinian law considers accounting data as evidence by a specific provision which is the sixth paragraph of article 46 in the Banking Law Resolution No. 9 of 2010. The research find out that the Palestinian judiciary is not based on this article in any of its decisions