The judgment of the court, after a deep and thorough study of the legal issue and, above all, of th

If society is affected by any circumstance for loss solution, administrators respond to these losses courier exchange if they fail their duty to call the meeting to agree the solution. After the 2003 reform, this responsibility extends courier exchange only to debts incurred by the company after the production of the cause of dissolution but, according to art. 367.2 LSC, presumably unpaid debts were contracted after the cause of that acaeciera solution thus putting courier exchange the burden of proof on the manager. In case, was whether the manager should be held responsible for the payment of a debt of the company because it had collapsed when the company courier exchange was already affected by any circumstance courier exchange dissolution. The two instances deny.
The judgment of the court, after a deep and thorough study of the legal issue and, above all, of the complex factual issue raised in the case, he exhibited exemplary clarity and consistency, argues that there are not sufficient shares exercised in respect any of the defendants. Therefore, entirely rejects the demand, but does not impose court costs because he appreciates the doubts of fact and law raised by the controversial issue and the difficulties courier exchange to a third party outside the company, involves the testing courier exchange time the administrators defendants were aware that the company was affected by any legal grounds for dissolution.
Mr. Judge not aware of the existence of the presumption (of art. 262.5 LSA), which devotes due attention, courier exchange but concludes that, despite the inherent difficulties, administrators have established that the obligations underlying GTD complaint pre-date the time when the defendants knew and should have known-cause-solution, namely, the situation of severe losses described in Article 260.1.4 LSA.
Mr. Judge was concluded that excessive prudence Mr. Leonardo administrator who placed the company on legal grounds for dissolution to December 31, 2008 and therefore courier exchange can not be attributed to the defendants administrators the knowledge of a event of dissolution, before that date, to make worthy of the responsibility that they claim them. The judgment of the court adds that, according to expert opinion proceedings, considered that the adjustment was late, not GTD society had been affected by any circumstance of dissolution, because the necessary adjustments, the amount of own funds had been modified without that, to December 31, 2006 or December 31, 2007, he was below the legal minimum. courier exchange
The book reflects the status courier exchange of projects in progress courier exchange and / or completed, the invoices issued to customers and, therefore, the recognition of revenue and expenses are conducted courier exchange only at the end of the year. At closing time, they proceeded down the balances of balance sheet accounts trailing last year (stocks, issuing invoices to customers, suppliers invoices pending receipt), and adjustments were made to record the new status of projects underway or completed ... GTD, continues the report, performing courier exchange financial closing of projects completed and / or underway only at the end of the period. At the time of the expert evidence is impossible to have the assessment of such projects periodically in the years analyzed and its effect on monthly / quarterly courier exchange financial results. Therefore, you can not determine what the evolution of the financial position of GTD and results in different periods of the annual ...
However, the judge himself argues that this should not automatically lead to consider that managers did not know the progress of society. If unaware of the reality of project management would be an inexcusable ignorance because that would make them equally deserving of responsibility. This is estimated this court. As noted by Mr. Justice, managers must have at its disposal the quarterly balance sheets and management documentation of each project and even possessed - besides supporting documentation of software-management courier exchange support, according to the report of court appointed expert, allowed daily monitoring of projects, billing and costs. The fact that the AC not locate that information can not attribute it to the fact that he was not provided by the administrators of GTD. We refer to both Mr. Leonardo, director of the company since November 2008 and, therefore, when the contest we asked, as Mr. Edmundo that, having ceased to be a duty manager at that time, continued to serve as administrator done,