6. On April 22, 2005 the petitioner submitted its observations to the State’s report, the pertinent parts of which were forwarded to the State on June 22, 2005. Additionally, on July 18, 2005, the petitioner submitted additional information. On May 18, 2009, the Commission requested updated information from the parties. On March 15, 2011, the Commission again asked the petitioner for information. On September 22, 2013, the petitioner reported a change in representation for the petition in question, indicating that Attorney Macarena Sáez Torres had assumed the position of representative. In addition, on January 29, 2014, the petitioner submitted additional information. 7. With respect to the State, the May 18, 2009 request for information was reiterated on November 11, 2011, November 27, 2013, May 21, 2014, and June 6, 2014. III. POSITIONS OF THE PARTIES A. Position of the petitioner 8. According to the petition, Mr. Mario Galetovic Sapunar was an administrator and partner in the radio station “La Voz del Sur,” together with Messrs. Daniel Ruiz Oyarzo, Carlos González Jaksic, Oscar Santiago Mayorga Paredes, Hugo René Formantel Díaz, and Nestor Edmundo Navarro Alvarado. He states that the alleged victims owned the radio station through the business corporation “Ruiz y Compañía Ltda.” The station operated in Punta Arenas, Magallanes, “the southernmost city in Chile.” 9. The petitioner alleged that on September 11, 1973 forces that reported to the Ministry of Defense of the Republic of Chile took control of the radio station’s facilities. The petitioner stated that this situation remained in effect for some months, until Order 473, issued by the Ministry of the Interior in 1974, declared “the corporation’s property status under study,” and barred it from entering into legal transactions or contracts pertaining to its assets. Similarly, the petitioner stated that the order required them to provide an explanation, within 10 days, of the assets in their possession, “under the warning that they were considered to belong to dissolved political parties.” The petitioner stated that, given the circumstances in Chile, many of the individuals summonsed to appear were reportedly deprived of their liberty, disappeared, dead, in hiding, or in exile, and therefore the requirement was “unlawful” and “impossible to meet.” Additionally, the petitioner asserted that the corporation was declared dissolved by virtue of Order 1163 issued by the Ministry of the Interior in 1974, which ordered that all of its assets be turned over to the Chilean State, and that the tax authorities had therefore become the successor to the corporation’s assets. 10. The petitioner maintained that once democracy was restored in Chile a national debate arose for the return of confiscated assets. Nevertheless, in view of the apparent delays in that debate, the alleged victims decided to file a civil action in September 1995 seeking the nullification of Orders No. 473 and No. 1163, both of 1974, and consequently the restitution and return of their assets. He stated that the action was heard and decided by the Seventh Civil Court of Santiago. At that trial, according to the petitioner’s account, the Chilean tax authorities asserted as their main defense the lawfulness of the Military Government’s actions and the application of the statute of limitations in the State’s favor. They alleged that this case “took quite a long time,” and that it was adjudicated in November 1997 in the plaintiffs’ favor, against the Chilean State. According to the case file, the State challenged that decision, but the Santiago Court of Appeals affirmed the trial court’s decision. 11. The petition stated that the tax authorities filed a petition for cassation in 2003 before the Chilean Supreme Court, challenging the above-cited decision. According to the allegations, during this period of time the Congress of the Republic passed Law 19.568 on the return of assets, ordering the return of—but not compensation for—assets to the affected parties, organizations, and individuals. In addition, it required those who availed themselves of the return of assets to withdraw any pending legal actions, and provided a one year final deadline for applying to the Ministry of National Assets. The petitioner observed that the Law was enacted after the Chilean Supreme Court held “invariably” that actions seeking the nullity of public laws are not subject to statutes of limitation and therefore the State of Chile had to return the assets and compensate the affected private parties. 2

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