104 XIV RECOMMENDATIONS OF THE COMISSION ISSUED IN REPORT N° 26/99 Arguments of the Commission 185. The Commission pointed out that Panama did not comply with the recommendations of its Report N° 26/99 since it did not deem them to be mandatory and excused itself from compliance therewith invoking its own domestic law. Consequently, it requested the Court to declare that the State violated the duty to comply in all good faith with its recommendations, as per Articles 33 and 50(2) of the Convention. Arguments of the State 186. For its part, the Panamanian State expressed that it had not become subject to international liability for non-compliance with the recommendations of the Commission, since such non-compliance was not a violation of Articles 33 and 50(2) of the Convention, the recommendations not being of a mandatory jurisdictional decision nature. In like manner, Panama stated that mandatory compliance recommendations are those of the report under Article 51 of the Convention, such report not having been prepared in the instant case, since the latter was referred to the Court for its consideration. Lastly, the State affirmed that Article 33 refers to the competence that the Commission has, to hear matters relative to compliance with the Convention, and that it is not related to the obligations of the State according to such treaty. * * * Considerations of the Court 187. Article 33 of the Convention points out that The following organs shall have competence with respect to matters relating to the fulfillment of the commitments made by the States Parties to this Convention: a. 188. the Inter-American Commission on Human Rights […] For its part, Article 50 of the Convention establishes that 1. If a settlement is not reached, the Commission shall, within the time limit established by its Statute, draw up a report setting forth the facts and stating its conclusions. If the report, in whole or in part, does not represent the unanimous agreement of the members of the Commission, any member may attach to it a separate opinion. The written and oral statements made by the parties in accordance with paragraph 1.e. of Article 48 shall also be attached to the report. 2. The report shall be transmitted to the states concerned, which hall not be at liberty to publish it. 3. In transmitting the report, the Commission may make such proposals and recommendations as it sees fit. 189. The Court has made the observation that: