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 1

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