interpreting that said ruling did not alter the ruling passed down previously by the same
Chamber, because it did not rule on the merits nor did it order payment of the deductions
made.22
29.
The State did not refer to the arguments of the representative.
30.
The Commission noted that indicated by the representative, and indicated that “it
does not understand how a tax established in 2003 [was] applicable to [the] payment of
[pensions for the period between 1993 and 2002]. Therefore, it requested the Court to
request the State to provide information on why it would be applying a law established
subsequently to amounts generated between 1993 and 2002, and on the nature of the tax
in light of the prohibition provided for in the Judgment of the Court to not impose any taxes
on such payments.
31.
The Court recalls that in its Judgment it set forth that “[a]s to the application of Law
No. 28046 of July 31, 2003, [...] the amounts to be assigned as a consequence of the
enforcement of this Judgment, including the interest, may not be affected by any tax
burdens.” 23
32.
In this regard, the Court takes note of the information submitted by the
representative in regard to the State's refusal to pay victims for certain deductions taken off
the amounts owed to them, based on Law No. 28046, in disregard of that expressly
provided for in the Judgment. However, the Court noted that the representative informed
about the alleged deductions in May 2010 and has not again referred to this in the
subsequent communications to the Tribunal. Moreover, the Court notes that it has no
information or comments from the State regarding this matter. Consequently, the Tribunal
considers it necessary that, in the period established in the operative paragraphs of this
Order, the State present complete and detailed information on the allegations made by the
representative regarding the tax deductions applied to the victim's accrued pension
amounts that correspond to the period of April 1993 to October 2002 (infra Operative
Paragraph 2). Furthermore, the Court also asked the representative to submit specific
information about the amounts allegedly deducted, the way in which they were deducted,
and, if the case may be, the reimbursement of them (infra Operative Paragraph).
C.
Obligation to publish the Judgment in the Official Gazette and another
newspaper that is widely circulated nationally (Operative Paragraph 8 of the
Judgment)
33.
The State reported that on February 5, 2010, the pertinent parts of the Judgment
were published in the Official Gazette and in the Diario Perú 21. Moreover, it provided
copies of the aforementioned publications.
22
In this regard, along with the brief of May 2010, the representative provided a copy of an official letter
issued by the Office of the Comptroller General on April 8, 2010, in relation to the victim Zoila Acevedo Isabel
Leon, who is President of the Association of Discharged and Retired Employees, where, in fact, the Office of the
Comptroller Generaly denies an application for a refund of deductions made on account of the solidarity
contribution for pension, indicating that in the aforementioned decision of September 28, 2009, the Sixth Civil
Chamber did not order the return of those deductions made by that body. Furthermore, the Office of the
Comptroller states, in the aforementioned official letter, that the Sixth Civil Chamber did not make a pronuncement
on merits in its ruling of September 28, 2009; therefore, the dispute which was previously resolved by said
Chamber had been the subject of a judicial pronouncement that said organ could not modify.
23
Case of Acevedo Buendía et al. ("Dismissed and Retired Workers of the Comptroller's Office") v. Peru,
supra note 9, para. 139.