CONCURRING OPINION OF JUDGE SERGIO GARCÍA RAMÍREZ IN RELATION TO THE JUDGMENT OF THE INTER-AMERICAN COURT OF HUMAN RIGHTS IN THE CASE OF ACEVEDO BUENDÍA ET AL. (“DISCHARGED AND RETIRED EMPLOYEES OF THE COMPTROLLER”) OF JULY 1, 2009 I. Loss of opportunity to take steps in the proceeding 1. According to the rules of the Inter-American procedure for the protection of human rights- norms of a compulsory nature- the State has procedural opportunities, clearly established, to put forward its defense. In some cases, the State has failed to raise these defenses before the Commission and has only raised them, by means of preliminary objections, when the suit is brought before the Court. 2. In general, this Tribunal considered such failures under the concept of “tacit” waiver of the right to raise a defense, which entails the inability of filing them during the conduct of the proceeding. The consideration made by the Court has given rise to certain questionings: some of the States point out that no such “waiver” does not exist. The waiver itself entails- as has been said- a State's decision in that regard. 3. In this respect, it seems adequate to recall that procedural acts are subject to certain rules, on whose observance their admissibility and efficacy depend, with all that it entails for the institution, modification, detention or the conclusion of a trial. Among such rules, it could be mentioned those corresponding to the timing (opportunity) to take steps. Actually, the Court does not need to unnecessarily consider that there was a “tacit waiver” of the right to defense- a consideration that only means a nominal determination of the failure, but that it does not alter its nature and consequences-, attributing, in this way, to the State’s failure a meaning and purpose leading to doubts or obligations. What it is important is that the State failed to take a certain step at the opportunity provided for that purpose and once this opportunity passed, the State lost the possibility to do it. This is what happens in the well established conduct of any ordinary proceeding. 4. I have previously asserted that the Court may modify the expressions it normally uses in this regard, modification that has effectively occurred in many recent judgments, as the one of the instant case. In such judgments, reference is no longer made to the "tacit waiver" but to the loss or exhaustion of the procedural opportunity to present a defense. Of course, the Court could go beyond in the consideration of this issue and explore the true nature of the topic, which would be recognized as a situation of preclusion or insatisfaction of the procedural burden, with the consequences inherent to these well-known phenomena for the discipline of the proceeding. There is no point in turning the attention towards the technique and the doctrine of the proceeding, embodied in the respective general theory, when we are precisely dealing with a procedural issue, regardless of whether such issue is put forward in an international proceeding. 5. The determination of these effects for the failure of defense- loss of opportunity to file it, once the opportunity to do it has passed- does not mean that the InterAmerican Court is able to reconsider decisions adopted in the proceeding before

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