Appeal Against Refusal to Revoke Judicial Dissolution of Stock Corporation for Failure to Appoint Auditor

The court reviewed an appeal against the refusal to revoke the judicial dissolution of a stock corporation, which had been ordered because the company failed to pay the required security deposit for appointing an auditor as mandated by law. The appellate court reasoned that a judicial decision for dissolution under the specific sanction of Article 727f of the Code of Obligations, issued in summary, non-contentious proceedings, is not subject to the same material finality as a judgment from ordinary proceedings; therefore, under the applicable procedural law, such an order can be revoked if reasons of legal certainty do not prevent it, especially since the company subsequently complied with the requirement by appointing an auditor and this was done before any liquidation measures were taken.