6 the State “declare[d] its compliance with […] operative paragraph eight of the Judgment [in the instant case], hence it request[ed] the Court to bring to a close the [m]onitoring of this [item].” The State attached a copy of Resolution No. 0110160000009 of July 15, 2010, issued by the Superintendencia Nacional de Administración Tributaria [Tax Administration National Superintendence] (SUNAT). 17. Furthermore, the representatives confirmed that “[through] Resolution No. 0110160000009 of July 15, 2010 […], [SUNAT] finally acknowledge[d] and execut[ed] […] the Court’s […] [J]udgment and the Order to Monitor Compliance of […] November 24, 2009,” and requested “the closing of the tax related claims of the instant case.” 18. Based on the information submitted, the Commission “value[d] that the State had complied with said operative paragraph and request[ed] the Court confirms likewise.” 19. In this regard, the Court observes that Resolution No. 0110160000009 of July 15, 2010, issued by SUNAT, ruled that in compliance with the Court’s Order on Monitoring of Compliance of November 24, 2009, in the instant case (supra Having Seen 4), “compensation for tax debt payments made in the periods indicated in the Judgment on Merits and [in the aforementioned] Order […] shall be paid, such [that] these payments are credited to the current installment payment plan” of CLRSA. Therefore, SUNAT ordered: 1) “to modi[fy] the amount of debt and number of payments in the Régimen Especial de Fraccionamiento Tributario-REFT [Special Regime for a Tax Installment Payment Plan] (Law 27344), Essalud” and 2) “to modify the amount of debt and monthly payments of tax debt […],Treasury,” all with regards to CLRSA. Finally, the aforementioned SUNAT Resolution concluded that “[t]he tax debt accrued between August 1, 1997, and December 6, 2000, […] is not chargeable to the taxpayer [CLRSA].” 20. Taking the information and observations of the parties into account, as well as the corresponding analysis of Resolution No. 0110160000009 of July 15, 2010, issued by the SUNAT, the Court declares full compliance with the pending obligation regarding operative paragraph eight of the Judgment. Therefore: The Inter-American Court of Human Rights, in exercising its authority to monitor compliance with its decisions and in accordance with Articles 33, 62(1), 62(3), 65, 67 and 68(1) of the American Convention on Human Rights, 25(1) and 30 of its Statute, and 30(2) of its Rules of Procedure, Declares: 1. That in compliance with Considering paragraph 20 of the instant Order, the State has fully complied with the following operative paragraph of the Judgment: a) Facilitate the conditions to allow Baruch Ivcher Bronstein to take the steps necessary to recover the use and enjoyment of his rights as a majority shareholder of the Latin-American Radio-Diffusion Company S.A., as was the case up until August 1, 1997, in accordance with domestic legislation and in compliance with the