employees of SUNAT. The petition was assigned registration number 1044/04. On February 15, 2005, the petitioners presented additional information. 15. On March 29, 2005, the Commission forwarded the relevant sections of the petition to the Peruvian State and requested that, in accordance with Article 30.3 of the Rules of Procedure, the State submit its response within a period of two months. The State forwarded its observations on May 31, 2005, and the corresponding annexes on June 14, 2005. On September 2, 2005 and on April 5, 2006, the petitioners submitted additional information. Processing since grouping the petitions together 16. On May 7, 2007, the Commission communicated to the parties that petition 1044/04 had been grouped together with petition 965/98. On August 24, 2007, the Commission notified the parties its decision to also group together petition 638/03 and petition 965/98. On September 28, 2007, the petitioners submitted additional information. On July 25 and on December 19, 2007, the Peruvian State submitted additional observations. III. A. POSITIONS OF THE PARTIES The Petitioners 17. The petitioners indicated that the National Association of Dismissed and Retired Employees of the National Superintendence of Tax Administration represented more than 600 retirees throughout the country who were covered under the retirement system established in Decree Law 20.530 of 1974, which provided for pensions and unemployment benefits on a par with the level of compensation for active employees. The persons identified as supposed victims are: Abanto Carrera Eduardo, Acha Vergara Luis Antonio, Acuña Gayoso Victor Guillermo, Adrianzen Palacios Carlos Augusto, Agüero Fitzgerald Estefania Dalmira, Agüero Granados Peter Manuel, Aguilar Nole Manuel Erasmo, Aguilar Obando Juan Manuel, Aguilar Ocampo Nilda Consuelo, Aguilar Torres Nora, Aguirre Medina Eduardo Dionicio, Aguirre Utos Francisco, Ajalcriña Cortez Herbig Victor , Alarcon Urquizo Primitiva Bertha, Albites Izquierdo Cesar Orlando, Alegre Sanchez Moises, Alejos Torres Niceforo, Aliaga Ambukka Aurelio, Aliaga Lozano Jorge Horacio, Alonso Clemente Bertha, Altuna Paredes Adrian Eginhardo, Alva Valderrama Alejandrina, Alvarez Flores Antonio, Alvarez Gonzales Darma Maximina, Alvarez Pacheco Leocadia Valeria, Alvarez Ramirez Glicerio, 4