1991, the Maritime Labor Control Commission, including the Maritime and River Labor Offices, was declared to be in dissolution. It pointed out that, pursuant to that law, the government provided for the creation of a Dissolution Committee, with responsibility for liquidating the CCTM. The pertinent provisions stated as follows: Article 3.- The Dissolution Committee, shall have the following functions, to be performed within the period of time indicated, effective as of its establishment: e.- Payment of the social benefits and entitlements of the administrative workers employed by the Maritime and River Control Commission. d.- Payment of the social benefits and entitlements of the workers in the different maritime unions under the jurisdiction of the entities referred to. Art. 4.- In the event that the funds administered by the Maritime and River Control Commission should not suffice to cover the amount required for payment of the social benefits and entitlements referred to in Art. 3° of this Supreme Decree, the Ministry of Transportation and Communications is authorized to issue the necessary legal provisions, for the responsibility of the Maritime Agents who handle the loading and unloading of the imports and exports, without prejudice to the administrative responsibilities to be determined in due time. 19. It stated that by Ministerial Resolution N° 303-91 TC/15.03, the Peruvian government created a contribution of US$1,300,000,00 a month, to be paid by all the employers in the sector, in accordance with Article 3 of Supreme Decree N° 054-91-PCM. It added that the National Federation of Maritime and Port Workers of Peru (FEMAPOR), a national federation comprising the local unions engaged in the various port activities in the country, brought a legal action for amparo so that the CCTM would proceed with the correct calculations of the amount owed. 20. It reported that on February 12, 1992, the Supreme Court of the Republic issued a decision in favor of FEMAPOR, and declared that the decision of the lower court dated April 12, 1991 was not null and void, That decision stated that there was merit to the amparo suit, on the basis of which an additional increase in the basic monthly wages collected by maritime workers was ordered. 21. The State reported that, in compliance with the judgment handed down by the Supreme Court, the government issued Special Supreme Decree N° 030-PCM/92 dated April 4, 1992, providing for the CCTM Dissolution Committee to take the action required in relation to the higher wages granted by the court to the maritime workers. 22. The State further stated that the amount determined in the new liquidation procedure was approximately US$ 47,506,432.15. It indicated that since the previous process was in execution of judgment, it had granted FEMAPOR the attachment of assets that had been the property of the former CCTM, fixing their amount at US$ 3,445,485.05, thus leaving the remainder for collection at US$ 44,060,949.65. 23. The State reported that on September 2, 1992, by Decree-Law N° 25702, Article 4 of Supreme Decree N° 054-91-PCM and Ministerial Resolution N° 303-91-TC/15.03 were derogated. Both laws referred to taxes on the loading and unloading of products of international trade meant to finance the social benefits of workers under the responsibility of

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