Appeal Ruling

Appeal Arguments

Villamorey, S.A., represented by the firm Galindo, Arias y López, appealed <doc id="pty-14606-21-2022-04-08-a" />, of April 8, 2022, which declared the company in contempt within the summary accounting action docketed as <law id="pty-14606-21" />, imposed a $100.00 daily fine, and ordered Villamorey's legal representative to appear personally and deliver the accounting. The company challenged the contempt finding on several grounds. It argued that the accounting demand lacked a proper basis because it was not supported by documents bearing executive merit, as required by Article 1379 of the Judicial Code. It contended that the $44,500,000.00 claim amount set by Lisa was exaggerated and improper for this type of proceeding. Villamorey further argued that the trial court had not resolved the objection or the defenses raised in the answer, including challenges to both active and passive standing, making the contempt declaration premature. Finally, the company maintained that the accounting obligation should have been directed at the company's directors rather than the company itself, and that Lisa had not proven its shareholder status or authority to represent the General Shareholders' Assembly.

Tribunal's Analysis

The Tribunal noted that Lisa's opposition to the appeal was incomplete, lacking a signature and proof of filing, and therefore could not be considered. The panel issued a formal admonition to the trial court's clerk's office regarding proper document incorporation procedures.

On the merits, the Tribunal recognized that the contempt mechanism used by the trial court was not the procedure prescribed by the special rules governing accounting actions. Article 1383 of the Judicial Code provides a distinct remedy: when the defendant fails to render accounts within the court-ordered period, the plaintiff may request execution for the amount estimated under oath as the account balance and resulting damages. The Tribunal quoted this provision directly:

"Cuando el demandado no rindiere la cuenta en el término señalado por el Juez, el demandante podrá pedir que se libre ejecución contra aquél, por la suma en que estime bajo juramento el saldo de la cuenta y el perjuicio que le resulta de la no rendición de ella, pero esa estimación puede ser regulada por el Juez oyendo el concepto de uno o dos peritos de su nombramiento" (Page 5)

Despite this observation, the Tribunal confirmed the appealed order without issuing any ruling on matters not contained in Order No. 463.

Ruling

• <doc id="pty-14606-21-2022-04-08-a" />, of April 8, 2022, declaring Villamorey, S.A. in contempt, is confirmed
• The $100.00 daily fine for non-compliance with the order to render accounts is upheld
• The Tribunal declined to rule on matters outside the scope of the appealed order

Legal Basis

• Article 1383 of the Judicial Code — Establishes the execution mechanism applicable when the defendant fails to render accounts within the ordered period, allowing the plaintiff to seek execution for the amount estimated under oath
• Article 495 of the Judicial Code — Governs continuous pagination of court files, cited by the Tribunal in its admonition regarding deficient document incorporation

Signatories

• Janeth Torres, Magistrate
• Manuel José Calvo C., Special Alternate Magistrate
• Guimara Aparicio Ortega, Magistrate