Summary Accounting Lawsuit (Villamorey)

From Routine Oversight to a $44 Million Legal Battle

Litigation
C. 14606-21
Court
Fourth & Fifth Civil Circuit Court
First Judicial Circuit
Panama
Plaintiffs
Lisa, S.A.
Defendants
Villamorey, S.A.

Summary

Lisa, S.A. filed a summary accounting claim against Villamorey, S.A. in February 2021, seeking access to financial records and accountability as a 33.33% shareholder. The court admitted the claim and ordered Villamorey to render the requested accounts.

Villamorey repeatedly failed to comply, prompting contempt proceedings, a court-ordered embargo of $44.9 million in assets, and multiple appeals. Despite Villamorey's challenges—including a constitutional amparo and a motion to dismiss the case—the Panamanian courts upheld Lisa’s shareholder rights and reinstated the demand for a full accounting.

Timeline

February 25, 2021

Court admitted Lisa’s claim for Villamorey’s accounts

Panama court admits Lisa, S.A.'s summary claim to compel Villamorey to render accounts

Order 283
Fourth Civil Court | February 25, 2021
April 8, 2022

Court held Villamorey in contempt for noncompliance

Court declares Villamorey in contempt for not complying with accounting order to Lisa, S.A.

Order 463
Fourth Civil Court | April 8, 2022
August 2, 2022

Court ordered embargo to enforce $44M debt

Court orders embargo on Villamorey's assets to enforce sanctions and unpaid dividends

Order 1234
Fourth Civil Court | August 2, 2022
September 23, 2022

Court denied Villamorey’s challenge to embargo

First Superior Tribunal rejects Villamorey's constitutional amparo against court-ordered embargo

Amparo Ruling
First Superior Court | September 23, 2022
October 25, 2022

Appeals court confirmed contempt ruling

Appeals court upholds contempt order for Villamorey's failure to render accounts to Lisa, S.A.

Appeal Ruling
First Superior Court | October 25, 2022
February 2, 2023

Court reassigned case after judge’s recusal

Fifth Civil Court assumes case after Judge Solange Le Ferrec’s recusal is upheld

Order 176
Fifth Civil Court | February 2, 2023
November 13, 2023

Court reinstated Lisa’s claim against Villamorey

Appeals court revokes ruling that dismissed Lisa’s demand for Villamorey to render accounts

Appeal Ruling
First Superior Court | November 13, 2023