The Supreme Court on sums that the shareholder claims from the company First Civil Section, Order No. 4261/2020

A shareholder of a corporation who demands from the company the repayment of sums by way of financing must prove the existence of a suitable relationship to substantiate his claim. Such proof cannot be offered on the sole basis of accounting entries (in this case, journal entries), which may be inaccurate in such circumstances, but its elements that concretely demonstrate the nature of the relationship established, as well as its practical purposes and the interests pursued.