10. The representative also observed that the interest rate that should have been applied to the payments made in Argentine pesos corresponded to the price of “hard currency,” rather than the “dollar exchange rate” allegedly applied by the State, for which the State provided spreadsheets from the National Bank of Argentina showing the dollar’s rate on the relevant dates. The representative stressed that “the market value of the dollar should only be considered in international business transactions and not in compensation of any kind that the State is obligated to pay.” The representative noted that the payments made to Mr. Juan Francisco Bueno Alves, Ms. Ivonne Miriam Bueno, and Mr. Juan Francisco Bueno were subject to taxes, which were later reimbursed, but that the State was nonetheless obligated to pay interest for the period in which the taxes were withheld.7 The representative also expressed opposition to the manner in which the State allocated its payments, arguing that “Argentine law regarding financial obligations is dealt with in its Civil Code [and] provides that the creditor is the one who charges payments, first paying out interest and then the principal.” Regarding the spreadsheet showing the “Authorization of Payment Credit” mentioned by the State, the representative pointed out that Mr. Bueno Alves’s signature was required by the Office of Liabilities of the Treasury “as an obligatory condition for [...] paying him the amount ordered by the Court, without mentioning [to him] the printed text at the bottom of the page.” The representative also added that several victims were owed different sums due to the “transfer commissions” charged by the National Bank of Argentina’s The branch in Montevideo, which were not provided for in the Judgment.8 representative proceeded to argue that Verónica Inés Bueno and María del Carmen Afonso are owed an account maintenance fee also charged by this bank.9 Lastly, the representative pointed out that in April 2011, Mr. Bueno Alves was asked to pay taxes on the compensation awarded to him by the Court. 11. Concerning the discussion between the parties on accrued interest and the applicable exchange rate, the Commission found that “in case of ambiguity, the interpretation most favorable to the victim of human rights violations is the one that will be applied.” Moreover, the Commission noted “with concern” that “deductions 7 In particular, the representative indicated that the State should pay Mr. Bueno Alves $981.25 (nine hundred eighty-one Argentine pesos and twenty-five cents), for the 56-day withholding of the first payment made to his benefit, and $238.68 (two hundred thirty-eight Argentine pesos and sixty-eight cents) for the 52-day withholding of the second payment. In a later written submission, having updated the calculation to May 31, 2011, the representative indicated that the balance owed for tax withholdings on the compensation calculated by the State was $2,101.55 (two thousand one hundred and one Argentine pesos and fifty-five cents) and that the balance owed for tax withholdings from interest on compensation totaled $495.36 (four hundred ninety-five Argentine pesos and thirty-six cents). Likewise, the representative assessed the State as owing $11.67 (eleven Argentine pesos and sixty-seven cents) for the 17-day withholding of a portion of each of the payments made to Juan Francisco Bueno and Ivonne Miriam Bueno. In a later written submission, the representative indicated that the balance owed for tax withholdings on the compensation calculated by the State for the two children of Mr. Bueno Alves, updated on May 31, 2011, was $24.21 (twenty-four Argentine pesos and twenty-one cents) and that the balance owed for tax withholdings from interest on compensation was in the amount of $521.70 (five hundred twenty-one Argentine pesos and seventy cents) each. Cf. Spreadsheet of debt calculation, supra note 7, folios 1203 and 1204). 8 According to the representative, as of May 31, 2011, the withholding from Verónica Inés Bueno and María del Carmen Afonso Fernández would result in an account balance for each in the amount of $100.49 (one hundred Argentine pesos and forty-nine cents). Cf. Spreadsheet of debt calculation, supra nota 7, folio 1205). 9 According to the representative, on May 31, 2011, the account balance for this withholding was in the amount of $343.12 (three hundred forty-three Argentine pesos and twelve cents) Cf. Spreadsheet of debt calculation, supra nota 7, folio 1208). 6