91. The Court concluded that, in view to the abovementioned resolution, Mr. Ipanaqué should have not appeared in court, and therefore the resolution dated March 12, 1999, and all the subsequent proceedings were declared null and void124. The IACHR notices that in said resolution there was no indication about the content of the resolution of March 12, 1999. The Commission has observed that a copy of that resolution was attached to this case’s file, and that it states the following: The writ handed in today via the General Secretary Office is duly received, with its attachments thereof. What it states regarding legal provisions, in connection with the resolution of the relevant issue, will be taken into account, after consideration by Secretary General of what his Superior has resolved as regards the appeal granted on October 19, last year, and signed by the Judge, resuming in his position125. 92. Mr. Ipanaqué brought forth an appeal action, stating that the resolution in question, issued on March 12, 1999 was not attached to the court file126. He also indicated that the judges cannot revoke their own resolutions127. He held that the resolution of March 30, 1999 constitutes res judicata, since it was not appealed by SUNAT128. 93. On September 30, 1999, the la Corporate Chamber Specializing in Public Law confirmed the resolution of April 29129. The Chamber stated the following: (…) even though it is true that Mr. Rafael Ipanaqué (…)is a member of the National Association of Discharged and Retired Staff from SUNAT, the petitioning party in this case, it is also true that it has been clearly established in these court records that the petitioners with a jurisdictional precedent of res judicata, should bring forth an individual administrative or jurisdictional action, before the entity where the documentation corresponding to their pensions is kept, and not in this process, since it exceeds the legal framework of a constitutional proceeding, and therefore his appearance in this case becomes irrelevant to proceed with the action regarding the resolved claim130. 94. The Chamber declared the resolution of March 12, 1999 and all the proceedings concerning Mr. Ipanaqué appearance null and void131. The Chamber stated that “it[…] protects his rights to be exercised as he sees fit in the proceedings brought forth by the National Association of Discharged and Retired Staff from SUNAT against the State”132. V. LEGAL ANALYSIS A. Introductory considerations 95. Before we start with the legal analysis of the matter in the light of the proven facts and the parties’ allegations, the Commission considers it relevant to state a few introductory considerations. 124 Attachments to the initial petition. 125 Attachments to the State communication dated October 12, 2001. 126 Attachments to the initial petition. 127 Attachments to the initial petition. 128 Attachments to the initial petition. 129 Attachments to the State communication dated October 12, 2001. 130 Attachments to the State communication dated October 12, 2001. 131 Attachments to the State communication dated October 12, 2001. 132 Attachments to the State communication dated October 12, 2001. 19

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