The Professional Negligence Law Review: Argentina

Introduction

i Legal framework

Professional liability in Argentina is governed by the Argentine Civil and Commercial Code (CCC). Specific acts of professional misconduct might also be governed by criminal and administrative law, such as regulations applicable to, among others, lawyers, medical practitioners and certified public accountants (CPAs), in which case criminal or administrative sanctions might be applicable, but these sanctions are independent from the civil liability regime set out in the CCC.

As a general rule, to impose liability on a subject for an act, Argentine law requires the existence of (1) an unlawful behaviour, (2) damage, (3) an adequate causal relationship between the unlawful behaviour and the damage, and (4) wilful misconduct or negligence.2

Section 1768 of the CCC sets out a rule of negligence for regulated professions such as lawyers and CPAs, unless a specific result has been compromised.3

In particular, in cases of professional liability, the following requirements must be proven: the professional did in fact owe a duty of care; and the professional breached that duty and the breach caused damage to the client (either actual damage or lost profit).

Professional duties of care are set out in specific codes of conduct or professional protocols (such as the provisions of Law No. 23,187, applicable to lawyers, or medical protocols, as noted below) or in case law. Therefore, the aggrieved party shall establish that there has been a breach of that duty (i.e., the professional did not comply with the standard of care owed).4

Professionals may owe a duty either in contract or in tort law. From the perspective of contract law, the standard of care may be expressed in the contract or implied by statute. The standard of care required in a claim in tort is the standard that would be expected by a reasonable person.5 Negligence will be established only if the professional has not complied with the standard of care.6

However, since the enactment of the CCC in 2015, a unifying methodology for the civil liability regime has been established, so there is a unique regime to impose liability, whether it stems from a breach of contract or from tort law. Consequently, the four legal requisites referred to above shall be met: (1) unlawful behaviour, (2) damage, (3) an adequate causal relationship between the unlawful behaviour and the damage, and (4) wilful misconduct or negligence.

Even where a duty, and its breach, have been established, professional negligence claims are required to prove causation. A fundamental doctrine of Argentine law is that of adequate causality, which is codified in Section 1726 of the CCC. According to the adequate causality doctrine, not all conditions that concur for something to happen are equivalent. A distinction is to be made between cause and a mere condition.7 It is not sufficient that a fact or an action is a sine qua non condition for the damage to happen; after judging its reasonable probability, it must also be deemed to be adequate cause of the damage. Thus, causality is only the particular condition that, according to a qualified probability, may have been the key factor for the events at issue to happen. Or, in other words, it is the condition that, according to the normal course of events, is suitable to produce a result and must regularly produce it.8

Therefore, to establish the cause of damage, it is necessary to make an abstract ex post facto adequacy analysis or a probability calculation and come to a conclusion as to whether, in light of the facts, the action (or omission) of the presumptive damaging agent was in itself apt to cause the damage according to the ordinary course of events. While establishing the existence of the causal link does not require absolute certainty (because a reasonable probability will be sufficient), its existence cannot be founded on conjectures or uncertain possibilities.9

Finally, although not widely adopted, professional liability insurance is generally taken out by some professionals, such as medical practitioners.

ii Limitation and prescription

Although Section 2560 of the CCC provides a five-year term as a general term for the statute of limitations, the common term of three years has been set out in Section 2561 for any duty related to actions for damages arising from civil liability.

This three-year term does not vary according to the cause of the damage. In other words, the term set out in Section 2561 is considered the generic one for this type of claim, because it covers every claim for compensation of damage, whether derived from a breach of contract or from tort law.10

The limitation period may be interrupted by any petition to a judicial authority by the right holder that reflects the intention not to abandon the right, even where the petition is defective or made before an incompetent court.

iii Dispute fora and resolution

The judicial procedure for the purpose of determining a professional's liability corresponds to civil court proceedings, through what are known in the Argentine judicial system as ordinary proceedings. The process is conducted by a judge, in written form. The typical time frame for a first instance judgment is three to five years.

Pursuant to the ordinary procedural rules of the National Civil and Commercial Procedural Code (NCCPC), once the claimant has filed a claim before the court of first instance (and the claim has been served to the other party), the defendant has 15 business days to submit a response to the complaint, including – ultimately – any counterclaim. If a counterclaim is filed, the claimant must provide his or her response, if any, within 15 business days of receipt of the formal notification. Subsequently, the court calls the parties to a preliminary hearing at which, inter alia, it invites the parties to settle the dispute amicably and then, if no agreement is reached on the matter, it decides on the evidence produced by the parties and declares the evidence stage open for a term not exceeding 40 days.

Documentary evidence shall be attached to the claim or statement of defence, while any other evidence the parties intend to produce shall be offered in those main pleadings. In Argentina, there are no discovery proceedings as they are known in the common law.

The NCCPC provides specifically for the following types of evidence: documentary, factual witness, expert evidence, judicial requests for information from private and public entities, judicial confession, and judicial examination of sites or assets.

Experts are considered auxiliaries to the court and therefore provide independent advice to the court. Each party can appoint a technical consultant who can file his or her own expert report in writing. The appointment of the consultant is stated at the time that the expert evidence is proposed to the court.

After submission of the expert's written report, the court forwards the report to all the parties and they can challenge it or request clarifications during the evidence stage. The court can order the expert to give additional explanations, either verbally or in writing, with the latter being the most frequently chosen option.

In cases of medical malpractice, the expert opinions constitute a key element in determining whether professionals have breached the duty of care and, as a general rule, the courts rely on the opinions of medical experts to be able to issue a judgment.

Once the evidence stage is closed, both parties may submit a brief on the evidence within a common term of six days for each party. Judgment should be issued within a term of 40 business days. Any party may file an appeal (without providing grounds) within five business days of receipt of notice of the judgment. A further pleading providing the grounds of the appeal should be filed within 10 business days of receipt of the dossier by the court of appeal.

The Argentine legal system recognises non-judicial dispute resolution procedures, the most common being mediation and arbitration in law or equity.

Within the city of Buenos Aires, Mediation Law No. 26,589 stipulates that mediation proceedings should take place before publicly or privately appointed mediators. These mediators are not empowered to hand down decisions, only to bring the parties together to attempt to reach an amicable settlement. To date, very few provinces have established this mechanism as mandatory. In the event that no agreement is reached, the plaintiff is entitled to bring the case before the courts. If, on the other hand, an agreement is reached, its execution is compulsory for the parties, who in cases of breach may seek judicial enforcement.

Mediation proceedings aside, there are also several permanent arbitration tribunals applying their own procedural rules and with the capacity to issue awards. The main advantage of these permanent arbitration tribunals is their expertise in the resolution of certain disputes, the flexibility of their rules of procedure and the fact that awards are handed down in a shorter time frame than is the case in ordinary judicial courts. Additionally, costs and expenses tend to be lower than those incurred in judicial proceedings. However, these tribunals cannot be used in professional liability cases.

Finally, as regards court costs and legal fees, the general principle under Section 68 of the NCCPC is that the losing party bears all court costs, including those incurred by the opposing party. However, the court may find reasons to exempt the losing party from the obligation to pay the costs of the proceedings, either fully or partially, .

iv Remedies and loss

Section 1740 sets out the principle of full compensation of damage.11 Although the specific damage to be compensated is examined on a case-by-case basis, the most common items admitted by Argentine courts include compensation of (1) physical damage, (2) loss of earnings or lost wages; and (3) pain and suffering.12

Under Argentine law, as a matter of course, an appraisal is required to establish the economic damage caused, comparatively weighing up the situation that the damaged party was in before and after the given event or fact.

In cases of civil liability, compensation of damage resulting in injuries or physical or psychological disability is calculated according to a mathematical formula: the judge must award the damaged party an amount sufficient to cover the diminution of his or her capabilities to perform productive activities, with the awarded amount reaching exhaustion upon conclusion of the term in which the affected party might have reasonably continued to perform such activities.13

No punitive damages are applicable to professional negligence, unless the claim falls within the scope of the Consumers Act.14

Specific professions

i Lawyers

Lawyers in Argentina are subject to the regulations of the CCC and to disciplinary codes of conduct enacted by the legislative branch of the local government.15 The violation of these local laws or codes may lead to an administrative sanction, but these sanctions are independent from the civil liability regime set out in the CCC.

The CCC regime is applicable to lawyers' professional activities. Therefore, to hold a lawyer professionally liable it is necessary to prove the existence of: (1) conduct or omission that infringes a legal duty imposed by law; (2) damage; (3) negligence or wilful misconduct; and (4) an adequate causal relationship between the professional misconduct and the damage suffered by the client or the claimant.16

Section 1768 of the CCC sets out a rule of negligence for lawyers. In these cases, lawyers shall be exempted from liability only if they prove that they have acted with proper diligence, according to the circumstances of people, time and place. In general, lawyers are not allowed to guarantee results in legal cases, but rather should undertake to provide all their technical knowledge and means to perform the activity diligently.

In particular, lawyers are required to have theoretical and practical knowledge of their practice area17 and are bound by the legal system to act diligently and with necessary caution18 according to the rules and methods proper to that area (lex artis).

However, in certain circumstances a specific result can be guaranteed by lawyers, such as the drafting of a contract. When a duty of this kind is infringed, a liability claim could proceed, regardless of whether the lawyer acted diligently or without wilful misconduct.

The concept of negligence is not different from the one arising from the general liability regime and therefore it is not necessary to prove gross negligence for a claim to proceed. Simple negligence and an adequate causal relationship between the negligent conduct and the damage are sufficient to hold a professional liable.19

An adequate relationship is required between the professional misconduct and the damage claimed.20 Consequently, a lawyer will not be held liable for negligently omitting to answer a claim if, for instance, the amounts claimed were actually owed by the defendant.21 However, a proper evaluation of the situation should determine whether the diligent behaviour required of the lawyer would have prevented the client from suffering the damage claimed.

Argentine courts have awarded indemnification for damage such as loss of opportunity of success in judicial cases,22 and for payment of legal costs and other damage directly connected to lawyers' negligent conduct, and even for moral distress.23

In Argentina, civil liability insurance is not mandatory for individual lawyers nor for law firms, and it is not common practice to take out such insurance.

ii Medical practitioners

Medical practitioners in Argentina are subject to the civil liability regime set out in the CCC.

As is the case for lawyers, the rule of negligence set out in Section 1768 of the CCC applies to medical practitioners. However, in certain cases, if a result has been promised, the professional should be discharged from liability only if the medical practitioner proves that the patient was negligent (the victim was at fault) or that an event of force majeure or another unforeseeable circumstance caused the damage.

The medical practitioners' duty is to provide medical services diligently, in a timely manner24 and according to the technical knowledge and methods proper to the specific area of expertise (lex artis, protocols). However, in cases of medical malpractice by plastic surgeons, courts have stated that the standard of care may be evaluated more stringently.25

In medical liability cases, courts rely on expert witness reports to determine whether medical practitioners have been negligent and consequently guilty of malpractice,26 since court-appointed experts are presumed to be impartial.

In most medical malpractice cases, hospitals, clinics and medical services providers are sued as co-defendants, either as employers of the medical practitioners or for a duty of safety towards the patients.27 This duty arises from the obligation to provide adequate medical services, which is directly related to the existence of malpractice. If medical practitioners' negligence is proven, courts assume that hospitals, clinics and medical services providers were also negligent in their duty to provide adequate medical attention and therefore they are held liable for the damage inflicted upon the patients.

Although insurance is not mandatory for medical practitioners in every jurisdiction in Argentina, it is widely adopted among professionals. However, most medical practitioners' insurance policies do not fully cover the amounts involved in medical malpractice claims. Since medical malpractice legal actions are normally directed against both healthcare facilities and the medical practitioner on the basis of their joint liability, healthcare establishments usually have higher levels of insurance coverage.

iii Banking and finance professionals

Banking and finance professionals are not subject to a specific liability regime for professional negligence, but rather to the general regime of the CCC.

Even so, under the general rules of civil liability, their responsibility is considered to be augmented by (1) their character as professional subjects of financial intermediation, (2) the public-interest aspect of their performance in attracting public savings, (3) the fact of their performance being regulated by the Central Bank of Argentina (BCRA), and (4) the extensive amount of information they provide to, and negotiation they undertake with, clients.28

As a consequence of this augmented liability, their duties of diligence and care in the development of their activity are considered superior to those of other subjects of law, so that the existence of a negligent action on the part of a financial entity makes it liable not only for repairing the damage caused, but also for reducing to the greatest extent possible any consequences of the damage.

On this basis, Argentine case law considers that financial institutions' duty to compensate must be judged according to the rules of professional responsibility, taking into account that they are organised as companies, carrying out commercial acts on a regular basis and profiting from these. Therefore, the evidentiary standard required to exempt these institutions from this responsibility is higher than that required for any other natural or legal person.29

Based on the same premises of augmented liability, prevention of damage and protection of banking consumers, the CCC establishes particular duties of information and transparency regarding financial products and services, which must be observed by financial institutions both when offering the products and services and at the time of arranging and executing operations with clients. These duties are a specific application of the general obligations imposed by Consumer Defence Law No. 24,240 on all providers of goods and services in their relations with consumers, and they translate into correlative rights in favour of users of financial services specifically regulated by Communication 'A' 7156 of the BCRA.

A particular duty of professional responsibility is established in the case of the safe deposit box service, since the financial institution providing it must respond to the user as to the suitability of the custody of the premises, the integrity of the boxes and their content, in accordance with not only the agreed terms, but also the expectations created in the user. The clauses of limitation of liability of the service provider are considered unwritten, although the limitation can be made up to a maximum amount if it is proven that the user was duly informed and the limit does not denature the obligation of custody that constitutes the essence of the contract. Given the qualified duty of custody that falls to financial entities, they cannot be exempted from liability even through invoking force majeure.30

iv Computer and information technology professionals

In Argentina, there is no specific regime regarding the negligence liability of computer and information technology (IT) professionals. Their obligations and liability regime are specified in CCC Title IV, Chapter 6, Section1-3, which states rules for the provision of service contracts and contracts assuring the production of a certain work (assurance of a certain result). Their liability could also arise from the general liability regime stated in the CCC when the damage is inflicted upon third parties while performing their services or producing an agreed final project.

As provided in Section 1256 of the CCC, service providers must execute their obligations according to both the terms of the contract agreed by the parties and the knowledge reasonably required by the art, science and technology of the area of expertise at the time of the provision of the services. Among other duties, service providers must fulfil the agreed services within the time limits stipulated in the contract or within the reasonably expected time for the type of service.

Violation of the specific duties makes the service provider liable for damages, unless fulfilment of the services is rendered impossible by an external cause not attributable to the provider. In that case, the agreement may be considered terminated, and the service provider is entitled to charge the costs of the services effectively provided up to the termination date, but no damages will be awarded.

Insurance is not mandatory for these kinds of services, although many IT companies usually have insurance policies covering liability.

v Real property surveyors

Real property surveyors are subject to national Decree-Law No. 6,070/1958, which regulates the exercise of the profession in the national jurisdiction. Local jurisdictions have specific local laws and surveyors are also subject to complementary ethics codes. Negligence in the practice of the profession may result in the application of administrative sanctions according to these laws and can sometimes lead to liability claims under the general liability regime provided by the CCC.

An adequate causal relationship between the negligent performance of the surveyor and the damage claimed is required for liability.31

Insurance policies are not mandatory in Argentina for this profession.

vi Construction professionals

The responsibilities of construction professionals are regulated at the federal level by the CCC, and this is complemented by specific regulations in each province and local city regulations.

Consequently, the general liability regime established is complemented by the following standards: (1) the professional in charge of the construction is responsible for third parties (subcontractors); (2) the construction work shall be performed in accordance with the contractual provisions and with the standards required by the art, science and technique of the activity concerned; and (3) the construction work shall be executed in the agreed time or, failing that, in the time that reasonably corresponds to the nature of the work.

Builders (and construction professionals in general in that role) are responsible for defects that were not apparent at the time of taking receipt of the work and that are reported by the client within 60 calendar days of their appearance (or from their becoming noticeable if they manifest gradually).

If the construction work was carried out in a building and is destined by its nature to have a long duration, the builder responds to the principal and the purchaser for the damage that compromises its solidity and for what makes it unsuitable for its intended purpose. The constructor is only released from this obligation if an external cause is proven. A failure of the soil is not considered to be an external fault even if the land belongs to the principal or a third party, nor is a failure of the materials, even if these are not provided by the contractor. Depending on the cause of the damage, this responsibility may be extended to the subcontractor, the designer, the project manager and any other professional linked to the principal by a construction work contract referring to the damaged work or any of its parts. For this responsibility to be applicable, the damage must occur within 10 years of acceptance of the work by the client.

Contractual clauses limiting or excluding the responsibility of the builder for damage compromising the solidity of a construction work carried out in a long-term property, or that makes it unsuitable for its intended purpose, are considered unwritten.

Finally, the builder, subcontractors and professionals involved in a construction are obliged to observe administrative regulations and are responsible, even in respect of third parties, for any damage caused by non-compliance with these regulations.

vii Accountants and auditors

The general aspects of the professional responsibility of accountants and auditors are regulated by the CCC, and more specifically by various complementary regulations pertaining to different relevant issues, such as the Companies Law No. 19,550, the Financial Entities Law No. 21,526, the Bankruptcy Law No. 24,522, the Capital Markets Law No. 26,831 and Technical Resolution No. 7 of the Argentine Federation of Professional Councils of Economic Sciences.

As they are subjects of high professional qualification, their responsibility is especially augmented under the standard set out in Section 1725 of the CCC, according to which the greater the duty to act with prudence and full knowledge of the circumstances, the greater the diligence required of the agent and in the assessment of the predictability of the consequences.

Given this qualified duty of diligent action, according to national doctrine and case law the possibility of exempting auditors from liability is conditional upon the following: (1) limiting or exonerating clauses established in the contracts with the audited firms; (2) the opinions issued contained judgements only of reasonableness and not of certainty; (3) the opinions provided relied on sampling techniques; or (4) the auditors acted according to the minimum performance guidelines established by their own auditing firms or by bodies controlled by them, etc.32

Their obligations are considered to be not only of means, but also of results, especially when they act as trustees of companies, so their responsibility in the event of non-compliance with these obligations is objective (i.e., for the duty to compensate to arise, it is sufficient to prove that the promised result was not achieved, without any need to prove the existence of negligence).33

This responsibility is established in favour of not only their clients, but also third parties harmed by their actions, to the extent that the basic assumptions of responsibility are proved.34

viii Insurance professionals

Professional responsibilities in relation to insurance activity in Argentina are regulated, in substance, by the Insurance Entities Law No. 20,091 (the Insurance Entities Law) and by various specific resolutions issued by the supervisory authority, the National Superintendence of Insurance (SSN).

The regime includes both insurance companies and their auxiliaries, namely producers, agents, intermediaries, experts and liquidators.

The Insurance Entities Law provides for the following responsibilities of insurance entities: (1) the exercise of insurance activity in accordance with the Insurance Entities Law and regulatory resolutions issued by the SSN, (2) the maintenance of economic and financial capacity, and (3) granting access to inspection by the control authorities. Failure to comply with these obligations is sanctioned with various penalties, which, depending on the seriousness of the offence, may consist of a call for attention, warning, fine or suspension of operations in one or more authorised branches for up to three months. Furthermore, insurers cannot be exculpated from their responsibility by alleging the fault or fraud of their officials or employees.

Assistants engaged in insurance activity are subject to a generic rule, according to which they must perform according to the relevant legal provisions and applicable technical principles, and with diligence and good faith. The sanctions applicable in cases of infringement are a call for attention, warning, fines and disqualification of up to five years. The penalty is graduated according to the functions of the offender, the seriousness of the offence and any recidivism. Those responsible are jointly and severally liable to pay the fine imposed. If disqualification is imposed, insurers cannot pay out any insurance compensation while the penalty is in effect.

Sanctions are also established for cases in which producers, agents or other intermediaries do not deliver the premiums received to the insurer in due time.

This special regime is complemented by the general regime of the CCC, whereby the responsibilities of insurance professionals are judged to be augmented or qualified because of their specialisation in the activity.

Year in review

In March 2020, the coronavirus pandemic was declared in Argentina, which led the Argentine courts to reduce their activity to absolutely urgent matters until August 2020, therefore there were few significant developments in the past year regarding professional negligence, except for the ordering of precautionary measures in cases related to medical issues.

As regards medical malpractice, there has been an increase in the amounts awarded to compensate damage in cases of injuries or physical or psychological disability, as a result of the increase in the interest and inflation rates due to the recent economic crisis.

Outlook and future developments

As a result of the serious consequences for the local economy of the isolation measures decreed by the government, the Argentine legislative agenda has essentially been focused on establishing measures to restart economic activity. Consequently, no significant changes to the professional liability regime described above are expected at present.

Furthermore, it is reasonable to expect that there will be an increase in medical malpractice litigation as a result of the covid-19 pandemic and these disputes will undoubtedly put the standard of care on the agenda and will generate new case law on matters in this area.

Footnotes

1 Martín Torres Girotti is a partner and María Victoria Casale and Melisa Romero are senior associates at Bomchil.

2 Bustamante Alsina, Jorge, 'Teoría general de la responsabilidad civil', LexisNexis – Abeledo-Perrot, 1997, Lexis No. 1123/004052.

3 Section 1768.

Liberal professionals. The activity of a liberal professional is subject to the rules of the specific obligations of performance. The liability shall be subject to the rule of negligence, unless a specific result has been compromised. When the profession entails the use of a risky thing, liability is not included in Section 7 of this chapter, except where damage is caused by its defect. The liberal professional's performance is not included in the regime for liability for risky activities included in Section 1757.

4 Alterini, Atilio, Alterini, Jorge H., 'Código Civil y Comercial comentado. Tratado Exegético', La Ley, 2015, Tomo VII,

5 Section 1725 CCC.

6 Alterini, Atilio, Alterini, Jorge H., 'Código Civil y Comercial comentado. Tratado Exegético', La Ley, 2015, Tomo V (Section 1725).

7 Diez-Picazo, Luis, 'Derecho de daños', Civitas, Madrid, 2000, p. 334; Zavala de Gonzalez, Matilde, 'Actualidad en jurisprudencia sobre derecho de daños – Relación de causalidad', LL, 1997-D, p. 1272: Trigo Represas, Félix A. – López Mesa, Marcelo J., 'Tratado de la responsabilidad civil', La Ley, Buenos Aires, 2004, Vol. I, p. 609.

8 Bustamante Alsina, Jorge, 'Una nueva teoría explicativa de la relación de causalidad – “Théorie du cheminement ou de l'empreinte continue du mal”', La Ley, Vol. 1991-E, 1378.

9 Trigo Represas, Félix A. – López Mesa, Marcelo J., 'Tratado de la responsabilidad civil', La Ley, Buenos Aires, 2004, Vol. I, p 614.

10 Alferillo, Pascual E, 'Prescripción de la acción de daños en el Código Civil y Comercial. Estudio comparativo', SJA 15/4/2015, 15/4/2015, 3, Thomson Reuters, AR/DOC/4781/2015.

11 Section 1740.

Full compensation. The compensation for the damage has to be full. It consists of returning the affected party to the state prior to the occurrence of the damage, either by a payment in cash or in kind. The victim may choose a specific reimbursement, unless it is totally or partially impossible, extremely expensive or abusive, in which case a sum of money shall be stipulated. In the event of non-material damage to a party's intimate life or personal identity, the judge may, upon request of the party, order publication of the judgment, or of its pertinent parts, the costs of which shall be borne by the responsible party.

12 Section 1741.

13 Section 1746 CCC.

14 Law No. 24,240.

15 Argentina is is divided into 23 provinces and a federal capital – the Autonomous City of Buenos Aires – and each province has its own governor, legislature and judiciary.

16 Padilla, Rodrigo, 'Responsabilidad de los profesionales del derecho (escribanos y abogados)', RCCyC 2017 (junio), 12/6/2017, 3, AR/DOC/1266/2017.

17 id. footnote 12.

18 As stated in Planiol, Marcelo y Ripert, Jorge, 'Tratado Práctico de Derecho Civil Francés, Tomo sexto, Las Obligaciones, primera parte', con el concurso de Pablo Esmein, traducción española de Mario Díaz Cruz con la colaboración de Eduardo Le Riverend Brusone, Cultural S. A., Habana, 1936, No. 523, p. 721.

19 id. footnote 12.

20 National Civil Court of Appeals, Chamber A, 2/8/2010, In re 'R., N. v. M. P., J. A. y otro', SJA 5/19/2010; 20100297.

21 Kemelmajer de Carlucci, Aída, 'Daños causados por abogados y procuradores', 0003/011825.

22 id. footnote 16.

23 National Civil Court of Appeals, Chamber I, 09/252020, In re 'D., E. c. C., E. L. s/ daños y perjuicios', La Ley Online, AR/JUR/45354/2020.

24 National Civil Court of Appeals, Chamber M, 15/10/2020, In re 'R., T. c. Obra Social de Peones de Taxis (OSPETAX) y otros s/ daños y perjuicios', Thomson Reuters, AR/JUR/55419/202.

25 National Civil Court of Appeals, Chamber I, 8/11/2020, In re 'S., L. c. S. S., P. M. y otro s/ daños y perjuicios', AR/JUR/35564/2020.

26 National Civil Court of Appeals, Chamber J, 10/12/2009, In re 'T., C. D. c. L., L. M' mentioned in National Civil Court of Appeals, Chamber L, 9/4/2021, In re 'L., S. M. c. Hospital de Rehabilitación Respiratoria María Ferrer y otros s/ daños y perjuicios – Resp. Prof. Médicos y aux.'; AR/JUR/7828/2021.

27 National Civil Court of Appeals, Chamber J, 28/12/2020, In re 'R. J. C. c. Marpama S.A. y otros s/ Daños y perjuicios – Resp. Prof. Médicos y aux.', AR/JUR/68065/2020.

28 Drucaroff Aguiar, Alejandro, 'La responsabilidad en el derecho bancario y el Código Civil y Comercial', RCCyC, 2016 (mayo), 5/5/2016, 35.

29 National Commercial Court of Appeals, Chamber B, 10/9/2001, In re 'Lalín, Beatriz L. v. Banco de Crédito Argentino', ED, 197, 83.

30 National Commercial Court of Appeals, Chamber E, 9/19/2003, In re 'Saccone, María v. Banco Caja de Ahorro', Thomson Reuters, AR/JUR/3181/2003.

31 National Administrative Court of Appeals, Chamber V, 8/6/2020, In re 'Taccari, Carlos Alberto y otros c. EN – Secretaria Recursos Naturales y DS-APN y/o Resp y otro s/ daños y perjuicios', AR/JUR/37068/2020.

32 Martorell, Ernesto E., 'Alcances actuales de la responsabilidad de los profesionales en ciencias económicas (contadores)', RCCyC, 2017 (junio), 39; Lauletta, Francisco, 'El rol fundamental del auditor', Thomson Reuters, AR/DOC/545/2011.

33 id. footnote 29.

34 Martorell, Ernesto E., 'Estudios de auditoría: responsabilidad por sus informes', La Ley, 2014-B, 820; Lorenzo, Miguel Federico, 'Responsabilidad civil de los auditores frente a terceros, en torno al economic loss', Thomson Reuters, AR/DOC/7897/2003.

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