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The decision under review is in the context of a case brought by the shareholder of a limited liability company in order to obtain a declaration of nullity of the shareholders' meeting resolution approving the company's annual financial statements.

In Order No. 14338 of May 24, 2023, the Supreme Court ruled that pursuant to Article 2434-bis of the Civil Code, the appeals provided for in Articles 2377 and 2379 of the Civil Code against resolutions approving the financial statements do not require, after the judicial challenge of the first financial statements, also that of the financial statements that have been closed in the course of the judgment, since, pursuant to paragraph 3 of Article 2434-bis of the Civil Code the director must take into account the reasons for the intervening judicial declaration of invalidity of the resolution approving the financial statements only in the financial statements of the year during which the invalidity is declared.