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