One of the important points in electronic banking is that in a dispute between a bank and a customer who shall bear the burden of proof? While in traditional system of evidence, the claimant bears the burden of proof, special realities in electronic banking make use of this system difficult. This article argues that justice requires that in banking disputes the bank shall bear the burden of proof whether the bank is claimant or defendant and at the same time the dual system based on risk and fault should be established for such disputes between bank and client.

JEL Classification: G21, K20