United States dollars, and in the most favorable financial conditions permitted by banking law and practice. If the corresponding compensation is not claimed, after ten years the amounts shall be returned to the State with the interest accrued. 173. The amounts allocated in this judgment as compensation and to reimburse costs and expenses shall be delivered to the person indicated in full, as established in this judgment, without any deductions derived from possible taxes or charges. 174. If the State should incur in arrears, including in the reimbursement of expenses to the Victims’ Legal Assistance Fund of the Court, it shall pay interest on the amount owed corresponding to banking interest on arrears in the Argentine Republic. X OPERATIVE PARAGRAPHS THE COURT DECIDES, Unanimously: 1. To reject the preliminary objection relating to the alleged non-existence of certain facts alleged in the Commission’s Merits Report and in the brief with pleadings, motions and evidence, pursuant to paragraph 18 of this judgment. 2. To reject the preliminary objection relating to the alleged failure to exhaust domestic remedies, pursuant to paragraphs 22 and 23 of this judgment. 3. To reject the preliminary objection relating to the alleged alteration of the procedural purpose, pursuant to paragraph 27 of this judgment. 4. To reject the preliminary objection relating to the alleged lack of jurisdiction ratione materiae, pursuant to paragraphs 31 and 32 of this judgment. DECLARES, Unanimously, that: 5. The State is responsible for the violation of the rights established in Articles 7(1), 7(3) and 8(2) of the American Convention on Human Rights, in relation to Article 1(1) of this instrument, to the detriment of Gabriel Óscar Jenkins, pursuant to paragraphs 72 to 82 of this judgment. 6. The State is responsible for the violation of the rights established in Articles 7(1), 7(3), 7(5), 8(2) and 24 of the American Convention on Human Rights, in relation to Articles 1(1) and 2 of this instrument, to the detriment of Gabriel Óscar Jenkins, pursuant to paragraphs 83 to 98 of this judgment. 7. The State is responsible for the violation of the right established in Article 7(6) of the American Convention on Human Rights, in relation to Article 1(1) of this instrument, to the detriment of Gabriel Óscar Jenkins, pursuant to paragraphs 99 and 100 of this judgment. 8. The State is responsible for the violation of the right to judicial guarantees established in Article 8(1) of the American Convention on Human Rights, in relation to the obligation to ensure rights 39