REPORT N° 21/09
PETITIONS 965-98, 638-03 and 1044-04
ADMISSIBILITY
NATIONAL ASSOCIATION OF LAID OFF AND RETIRED EMPLOYEES OF
SUNAT
PERU
March 19, 2009
I.

SUMMARY

1.
On November 11, 1998, August 27, 2003 and on October
8, 2004, the Inter-American Commission on Human Rights (hereinafter
also “the Inter-American Commission,” “the Commission” or “the
IACHR”) received petitions lodged by the Asociacion Nacional de
Cesantes y Jubilados de la SUNAT (National Association of Discharged
and Retired Employees of SUNAT), a group of six persons,1 and by the
Centro de Asesoría Laboral del Perú (Labor Advisory Center of Peru)
(hereinafter, “the petitioners”). The first and third petitions were lodged
on behalf of the members of the Association (hereinafter also ”the
alleged victims”), whereas the second petition was lodged by the
plaintiff. These petitions allege the violation by the Republic of Peru
(hereinafter "Peru", "the State" or "the Peruvian state") of the rights
enshrined in Article 8 (Judicial Guarantees), 24 (Equality before the law)
and 25 (Judicial Protection) of the American Convention on Human
Rights (hereinafter also “the American Convention,” “the Convention” or
the “ACHR”), with regard to the obligations established in Articles 1.1
and 2 of the same instrument, as well as of the right recognized in
Article 9 (Right to social security) of the Additional Protocol to the
American Convention with regard to Economic, Social and Cultural
Rights (hereinafter also “the Protocol of San Salvador”) and to Article
XVI (Right to social security) of the American Declaration of the Rights
and Duties of Man (hereinafter “the American Declaration”).
2.
The petitioners also indicated that the National
Superintendence of Tax Administration (hereinafter also “SUNAT”) had
refrained from enforcing the judgment issued by the Supreme Court of
Justice on October 25, 1993, in favor of the alleged victims, which
vacated the Third Transitional Provision of Decree Law No. 673 and
reinstated their right to receive pensions adjusted to the salary scale of
active employees of SUNAT, as well as payment of the increases they
1 Justa Virginia Lau Li, Rosa Elvira Cáceres Salazar, Julia Mercedes Alzamora Soto,
Carmen Rosa Cristina Loo Reyes de Zegarra, José Leonidas Vásquez Rivera and Dulia
M. Bernardo Villanueva

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