The Supreme Court, by means of a ruling handed down on January 11, 2023, has ruled for the second time in favor of the possibility of the courts of justice condemning commercial companies to apply the profit for the year in a different way to that agreed at the general meeting, forcing them to distribute among the shareholders amounts that, in principle, had been set aside for reserves. This is a judicial decision of great interest, since it supplements a previous Supreme Court decision in the same sense, issued on May 26, 2005. Thus, as there are two Supreme Court decisions, the jurisprudential doctrine on the matter is strenghtened.


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