284 / 522
Conclusion
In the Court of Cassation decisions, the issue is whether the imple-
mentation of Art. 138 of the TCO is necessary, and in the cases where
foreign exchange rates change, this remains unresolved. In our opin-
ion, rather than our assumption be grounded on the predictability of
changes in foreign exchange rates, conclusions reached for each peri-
od, and even each case, will stand to reason.
268
NEWSLETTER 2015