Regarding the reimbursement of costs and expenses, the Court must make a prudent assessment of their scope, which includes the expenses incurred before the authorities of the domestic jurisdiction, and also those arising during the proceedings before the inter-American system, taking into account the circumstances of the specific case and the nature of the international jurisdiction for the protection of human rights. This assessment may be made based on the principle of equity and taking into account the expenses indicated by the parties, provided their quantum is reasonable.153 115. The Court notes that the Centro para la Acción Legal en Derechos Humanos provided expense vouchers related to its representation in this case demonstrating that it had incurred expenditure in relation to this case of approximately US$$4,919.75 (four thousand nine hundred and nineteen United States dollars and seventy-five cents), owing to the salary of a lawyer from November 2017 to March 2018.154 In addition, it is reasonable to presume that the representatives have incurred expenses from the moment the petition was lodged before the Commission, and the Court therefore finds it pertinent to reimburse reasonable expenses related to the litigation, which it establishes, in equity, at the sum of US$11,000.00 (eleven thousand United States dollars) for the Centro para la Acción Legal en Derechos Humanos. This sum must be delivered directly to that organization. At the stage of monitoring compliance with the judgment, the Court may establish that the State reimburse the victims or their representatives any reasonable expenses they incur at that procedural stage.155 G. Method of complying with the payments ordered 116. The State shall pay the compensation for pecuniary and non-pecuniary damage established in this judgment directly to the persons indicated herein, within one year of notification of this judgment. 117. Should either of the beneficiaries be deceased or die before they receive the respective amount, this shall be delivered directly to their heirs pursuant to the applicable domestic law. 118. The State shall comply with its monetary obligations by payment in United States dollars or the equivalent in national currency, using the exchange rate in force on the New York Stock Exchange (United States of America), the day before the payment to make the respective calculation. 119. If, for reasons that can be attributed to the beneficiaries of the compensation or their heirs, it were not possible to pay the sums established within the indicated timeframe, the State shall deposit the said amounts in their favor in a deposit account or certificate in a solvent Guatemalan financial institution in United States dollars and in the most favorable financial conditions permitted by banking law and practice. If the corresponding compensation is not claimed within ten years, the amounts shall be returned to the State with the interest accrued. 120. The sums allocated in this judgment as compensation for pecuniary and non-pecuniary damage shall be delivered to the persons indicated in full, as established in this judgment, without any deductions derived from possible charges or taxes. Cf. Case of Garrido and Baigorria v. Argentina. Reparations and costs. Judgment of August 27, 1998. Series C No. 39, para. 82, and Case of Ruiz Fuentes et al. v. Guatemala. Preliminary objection, merits, reparations and costs. Judgment of October 10, 2019. Series C No. 384, para. 251. 153 The vouchers provided by the representatives add up to 37,885.2 Guatemalan quetzals Cf. Vouchers for salary paid to the CALDH legal adviser (evidence file, folios 428 to 430). 154 Cf. Case of Ibsen Cárdenas and Ibsen Peña v. Bolivia. Merits, reparations and costs. Judgment of September 1, 2010. Series C No. 217, para. 29, and Case of Ruiz Fuentes et al. v. Guatemala. Preliminary objection, merits, reparations and costs. Judgment of October 10, 2019. Series C No. 384, para. 252. 155 29

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