Cassation

On October 20, 2025, Lisa, S.A. formally submitted a cassation appeal before the First Civil Chamber of the Supreme Court of Justice, challenging the Appeal Ruling issued on July 9, 2025 by the First Superior Tribunal. Lisa argues that the appellate court committed errors of law by affirming the alleged lack of active standing and by misapplying evidence relating to the judicially approved 2022 assignment of rights between Lisa and BDT Investments Inc. The submission asserts that Lisa maintained full standing when the accounting demand was filed in August 2021, because the assignment was not yet judicially recognized.

The cassation filing also claims that the appellate court violated constitutional and procedural norms by failing to rule on BDT’s properly submitted request to intervene as litisconsorte and by ignoring Article 612 of the Judicial Code, which grants successors the right to participate when litigation rights are transferred. Lisa further argues that the appellate court omitted mandatory analysis of the authenticity and probative value of the 2022 judicial approval order (Auto No. 898) and therefore improperly upheld the dismissal of the accounting action. Lisa requests that the Supreme Court admit the appeal, correct these legal omissions, and overturn the appellate ruling.