13 protection.” Regarding the potential compensation referred to in the award, the State pointed out that “said declaration only is referring to the eventual claims that the [CLRSA] may make regarding the obligations that it believes it has the right to compensation for; without the importance that any material exists that removes it from the [judgments issued by the Inter-American Court] that are pending fulfillment.” 25. That also the State pointed out that, notwithstanding the result of the arbitral award, Mr. Ivcher has used the Judicial Power through the processes of constitutional protection. Concretely, the State informed of the judgment of the Constitutional Tribunal of Peru on May 20, 2008, that established that“ the [Inter-American] Court nor the judgment of merits nor the interpretative judgment have referred in an explicit manner to the tax debt that the [company] maintains with the Peruvian State […]. Therefore, despite any other previous consideration, it may be said […] that the process of protection is not the way to execute the judgments of the Inter-American Court.” In the same way, the Constitutional Tribunal concluded that the Arbitral Award “constitutes the adequate way […] to effect the fulfillment of its [J]udgment of February 6, 2001. In this way, the result of such occasion, that that since it was not appealed at the right opportunity, it has the effect of res judicata, conforming to Article 50 of the Law of Arbitration (Law No. 26572) and cannot be material for a new analysis at this instance.” Also, said Tribunal pointed out that “it is not the first try of the company referred to neglect its tax obligations with the tax authority, seeking protection on this occasion in a judgment of the Inter-American Court […] that declar[ed] in favor of the personal rights of Mr. Ivcher, not for all the members that made up the [CLRSA], to the favor that now he requests the condemnation of the tax debt.” Therefore, the State affirmed that the Constitutional Tribunal “also enter[ed] into the subject matter of the merits of the obligation of not charging taxes.” 26. That also, the State made note that “the company […] requested from the Tax Administration the return of the amounts paid to the Tax Authority during the administration of the [brothers] Winter, corresponding to the Income Tax for 1995 to 1998. For said [request], the Tax Administration began the verification of the fulfillment of the tax obligations of the periods that [were] the object of the request for the return [and] determined the lack of fulfillment of the tax obligations on the part of the company.” Also, in agreement with the State, “[t]he conduct of the SUNAT toward said company has been uniform regardless of the constitution of its shareholders, [so that] including the period between 1997 and 2000, the corresponding collections were executed of 15 million soles, an amount that is included in the request for protection that [Mr.] Ivcher made to the […] Court.” In this way, the SUNAT “did not make any distinction regarding the company, [so that] independently of who were the members, managers, directors, […] administration, what it does, what it verifies, is simply […] if there is a tax to pay or not.” For the State “must keep in mind that the taxes operate for the generation by economic events and do not correspond to the Administration to determine if it comes from illicit operations or not […]. Consequently, the considerations of fact alleged (actions of usurpation) do not have a connection with the requirements of the tax debt of [the CLRSA].” Also, the State highlighted that “Mr. Baruch Ivcher Bronstein is a third party near to the legal tax relationship that exists between the SUNAT and the [CLRSA].” 27. That the State also indicated that “the affirmations offered in the oral pleading [of Mr. Ivcher] about the terrible situation that crossed the [CLRSA], as a consequence of the collection of the taxes that the tax authority-SUNAT came demanding,” are not true. In this respect, the State referred to the acquisitions of stocks of the company on the part of Mr. Ivcher Bronstein and his wife, for the hiring of new artists and the launching of new