“SBEE”) on the one hand, and for non-repayment of a loan from a civil servant of the Republic of Benin, on the other hand. 2. The Application is filed against the Republic of Benin (hereinafter referred to as “the Respondent State”), which became a party to the African Charter on Human and Peoples’ Rights (hereinafter referred to as “the Charter”) on 21 October 1986 and to the Protocol to the African Charter on Human and Peoples’ Rights on the Establishment of an African Court on Human and Peoples’ Rights (hereinafter referred to as “the Protocol”) on 22 August 2014. On 8 February 2016, the Respondent State deposited the Declaration provided for in Article 34(6) of the said Protocol (hereinafter referred to as “the Declaration”) by virtue of which it accepts the jurisdiction of the Court to receive applications from individuals and Non-Governmental Organizations. On 25 March 2020, the Respondent State deposited with the African Union Commission an instrument withdrawing its Declaration. The Court has held that this withdrawal has no bearing on pending cases or new cases filed before the withdrawal comes into effect one (1) year after its deposition, in this case, on 26 March 2021.1 II. SUBJECT OF THE APPLICATION A. Facts of the matter 3. It emerges from the Application that on 29 July 2014, SBEE signed a tax assistance contract with Tax Expertise, the purpose of which was to enable SBEE to make savings on its tax obligations totalling Seven Billion, Three Hundred and Thirty-Four Thousand Million, One Hundred and Eighty-Two Thousand, Five Hundred and Ninety-Six (7,334,182,596) CFA Francs in respect of the 2013 tax year. Houngue Eric Noudehouenou v. Republic of Benin, AfCHPR, Application No. 003/2020 Order of 5 May 2020 (provisional measures), §§ 4- 5 and Corrigendum of 29 July 2020. 1 2