Appeal Ruling: Tribunal reversed prior dismissal and admitted claim

On September 30, 2022, the First Superior Tribunal of the First Judicial District of Panama issued a ruling reversing Auto No. 1623, which had previously rejected a summary demand for accounting filed by Lisa, S.A. against Juan Luis Bosch Gutiérrez. The lower court had dismissed the claim on the grounds that the obligations arose in a prior case before a different court and should have been pursued through incidental motions in that forum. However, the appellate tribunal emphasized that the summary process of accounting is a special, autonomous action under Article 1379 of the Judicial Code, and is not contingent on or subordinate to the procedural posture of prior litigation.

Lisa, S.A. argues that Bosch, as judicial depositary appointed in a previous civil case involving Villamorey, S.A., was entrusted with more than $44.9 million in unpaid dividends owed to Lisa. The company alleges that Bosch never fulfilled his legal duty to render accounts for these funds, despite the conclusion of the earlier proceedings. The Superior Tribunal found sufficient evidence on record to establish Lisa’s right to demand an accounting from the depositary and held that the demand met the legal criteria to proceed. As a result, the court revoked the lower court's dismissal and ordered that Lisa’s demand be admitted, allowing the case to return to the trial court for continuation.