The Supreme Court stated that the establishment of an affiliation between a director and a counterparty in whose favour judicial enforcement was performed does not create a presumption that losses have been caused to a legal entity and that there is a connection between such losses and the director's actions.

On 25 April 2025, the Supreme Court published Ruling No. 303-ES24-23691 in case No. A24-2951/2022, in which it stressed that the legal position of the former general director of a company cannot be made dependent on a subsequent change in the personal composition of the legal entity's participants if the director's actions were carried out in good faith. The courts recovered damages from the former director.

The full version of the article can be found on the website of the professional publication ‘Lawyer's Newspaper’.