(…) appoint an accounting expert in order to settle the payments due to each of the members of the association (…), in order to determine the amounts corresponding to the pensions adjusted according to the [SUNAT] active public servants’ remunerations and the reimbursements for increases that were not received as a consequence of the application of the Third Temporary Provision of Legislative Decree N°673”. The expert to be appointed shall be selected from the Court-appointed Experts’ Roster of the Judiciary50. 51. On February 25, 2003, el CPA Association of Lima sent a communication to SUNAT stating that “it is apparent that in this case explicit provisions are being infringed by not complying with the final supreme order and the judgment issued by the Constitutional Court”, and they urged the parties to abide by the rules51. 52. On April 7, 2003, expert José de la Rosa Pinillos Reyes submitted his expert report52, where he concluded that “the reimbursements for increases not received as a consequence of the application of Third Temporary Provision del Legislative Decree 673 (…) amount to PEN442,404,571[Peruvian “soles”]”53. He also pointed out the following: (…) [in order] to determine the increases not received by ANCEJUB-SUNAT pensioners between 1992 and July 1994, I took into account the increases shown in the payroll under the item Legislative Decree N°673 for SUNAT active workers comprised under the labor regime regulated by Legislative Decree N°276. For the following years, i.e. from August 1994 to December 31, 2002, I considered the remuneration scales enclosed in the following resolutions: Supreme Resolution N°109-94-EF dated September 12, 1994, in force between August 1, 1994 and July 31, 199554. 53. On the next day, the 63rd Court Specializing in Civil Law of Lima made this report available to the parties55. On April 22 and 23, ANJECUB-SUNAT and SUNAT submitted their observations to the expert report, respectively56. Those observations were sent to the accounting expert so that he could address them57. 54. On September 4, 2003 the Judge of the 63rd Court Specializing in Civil Law of Lima issued a resolution where she abstained from continuing to hear in this case58 on the grounds of “respect and honor, 50 Resolution issued by the 63rd Court Specializing in Civil Law of Lima on September 23, 2002 (Attached to the State’s writ dated July 26, 2006). 51 Letter No. 003-CDP-CCPL-2003 from the CPA Association of Lima dated February 25, 2003 (Attached to the initial petition dated September 15, 2004). 52 Writ from the Court-appointed expert dated April 7, 2003 addressed to the 63rd Court Specializing in Civil Law of Lima (Attached to the State’s writ dated July 26, 2006) and Expert Report drafted by José de la Rosa Pinillos Reyes on April 3, 2003 (Attached to the State’s writ dated July 26, 2006). 26, 2006). 53 Expert Report drafted by José de la Rosa Pinillos Reyes on April 3, 2003 (Attached to the State’s writ dated July 26, 2006). 54 Expert Report drafted by José de la Rosa Pinillos Reyes on April 3, 2003 (Attached to the State’s writ dated July 26, 2006). 55 Resolution issued by the 63rd Court Specializing in Civil Law of Lima on April 8, 2003 (Attached to the State’s writ dated July 56 Observations made by ANCEJUB-SUNAT to the Expert Report and expert settlement calculation dated April 22, 2003 (attached to the State’s writ dated May 27, 2005); observations made by SUNAT to the Expert Report, dated April 23, 2003 (attached to the State’s writ dated May 27, 2005) and supplementary observations from SUNAT to the Expert Report, dated May 16, 2003 (attached to the State’s writ dated May 27, 2005). 57 Resolutions issued by the 63rd Court Specializing in Civil Law of Lima on May 6, 2003 (Attached to the State’s writ dated May 27, 2005); Resolution issued by the 63rd Court Specializing in Civil Law of Lima on June 6, 2003 (attached to the State’s writ dated May 27, 2005), and Resolution issued by the Legal Specialist of the Superior Court of Justice of Lima on August 1, 2003 (attached to the State’s writ dated May 27, 2005). 58 Resolution issued by the 63rd Court Specializing in Civil Law of Lima on September 4, 2003 (Attached to the State’s writ dated May 27, 2005). 10