Furthermore, there is no evidence that the State would have derived any benefit from these withholdings so as to justify charging the State interest for them, in order to justify the interest for such alleged benefits claimed by the representative. Regarding recent information that shows that in April 2011 the Federal Administration of Public Revenue suggested to Mr. Bueno Alves that he might have to pay taxes on the compensation ordered in the Judgment, the Court requested that the State adopt the appropriate measures to prevent these compensatory sums from being taxed, consistent with the provisions of the Judgment.13 iv) The request to “release the positive account balance” as ordered by the Court in favor of Tomasa Alves de Lima 19. Finally, concerning the compensation owed to Ms. Tomasa Alves de Lima, the Tribunal recalls that, according to the Judgment, this compensation was to be distributed among her successors in interest “in accordance with applicable domestic law.” 14 By reason of the foregoing, the Court finds that if, as the State reported, domestic law requires the presentation of a Declaration of Heirs, fulfillment of the present obligation is subject to the successors’ satisfaction of this requirement. The Court also recalls the relevant provision of the Judgment, which provides that if “for causes attributable to the beneficiaries it were not possible for them to receive compensation within the timeframe [set out in the Judgment], the State [must] deposit these sums in dollars of the United States of America in a bank account or certificate of deposit in an Argentine financial institution in the most favorable conditions available under banking practices and the law.”15 Consequently, the State must comply with this arrangement until the beneficiaries satisfy applicable domestic law in this respect. v) Conclusion of the Court 20. In virtue of the foregoing considerations, in the framework of the specific circumstances of this case, the Court considers that the State has fully complied with payment owed to Juan Francisco Bueno Alves, Inés María del Carmen Afonso Fernández, Verónica Inés Bueno, Ivonne Miriam Bueno, and Juan Francisco Bueno. On the other hand, compliance is pending with respect to the payment of compensation to Tomasa Alves De Lima, pursuant to Considering clause 19 of this Order. B) Obligation to conduct forthwith the necessary investigations so that those responsible for the facts of the instant case be identified as provided by law (Operative Paragraph eight of the Judgment) i) Arguments and information submitted by the parties 21. The State reported on the decisions in the domestic forum wherein the statute of limitations was applied in this case, and therefore, the investigation was 13 Cf. Case of Bueno Alves V. Argentina, supra note 10, para. 226. 14 Cf. Case of Bueno Alves V. Argentina, supra note 10, para. 223. 15 Cf. Case of Bueno Alves V. Argentina, supra note 10, para. 225. 9

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