Nevertheless, the venerable sentence was prolonged .
17. One final observation. This concerns the return of dividends . Article 158 states:
“Actions against shareholders for the restitution of dividends received by them in bad faith shall be time-barred in three years (art. 131, § 2). The time-bar shall begin to run from the date on which the distribution of dividends was announced.”
Where is the rule here that this prescription is governed sms gateway brunei by the limitation period of the criminal action? There is none. Therefore, the provisions of the sole paragraph of art. 157 do not apply to the restitution of dividends, which are governed by a separate provision. It is clear that the directors received the dividends as shareholders and not as directors. Their case is therefore governed by the special provision of art. 158.
18. Having answered the other two parts of the question, let's look at the third question:
“The Junqueira Meireles Exporting Company SA had coffee stocks and attributed a certain value to them in its balance sheets. The experts are unaware of the type and quality of the coffees that made up the same stocks, because the respective samples no longer exist. Can they consider the assessment of the said stocks in the balance sheets as excessive, taking into account only the stock exchange price for type 4 mole? Doesn’t the experts’ statement seem reckless, especially considering that they are completely unaware of whether the aforementioned stocks were made up of better coffees than type 4 mole?”
Their case is therefore governed by the special provision of art
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