(1) The resolution adopted as to the appropriation of the net income is null and void, except in the cases governed by section 173 (3), section 217 (2) and section 241, only if the approval and establishment of the annual financial statements on which it is based is null and void. Asserting the nullity of the resolution based on these grounds no longer will be possible once it is no longer possible to assert the nullity of the approval and establishment of the annual financial statements.
(2) Section 249 applies to the action brought against the company for a declaratory judgment as to nullity.