A/HRC/40/75 freedoms and the rule of law, are essential for the effective prevention and elimination of racism, racial discrimination, xenophobia and related intolerance; (c) Expresses concern at the spread in many parts of the world of various extremist political parties, movements and groups, including neo-Nazis and skinhead groups, as well as racist extremist movements and ideologies, and at the fact that this trend has resulted in the implementation of discriminatory measures, policies and bills at local or national levels; (d) Reaffirms that acts of racial violence, incitement to racial hatred or discrimination, inter alia by the dissemination of ideas based on racial or ethnic superiority or hatred, do not constitute legitimate expressions of opinion but rather unlawful acts or offences, and that when government officials and public authorities engage in such acts or condone crimes motivated by racist and xenophobic attitudes with any form of impunity, they undermine the principle of non-discrimination and endanger democracy, encouraging the recurrence of such acts; (e) Acknowledges that the exercise of the right to freedom of expression carries with it special duties and responsibilities, among which the obligation not to disseminate racist ideas is of particular importance, and that freedom of expression shall only be subject to certain restrictions that are provided for by law and are necessary for respect for the rights or reputations of others, including the principles of equality and non-discrimination; (f) Takes note of general recommendation No. 35 (2013) on combating racist hate speech of the Committee on the Elimination of Racial Discrimination, in particular paragraphs 13–15, which provide guidelines to Member States on the offences punishable by law and the qualification used for dissemination and incitement as offences punishable by law; (g) Recognizes the importance of sharing good practices, including legislation and initiatives taken at the national and regional level, in addressing the issue of online hate speech and in that connection encourages the policies adopted at the regional level on combating online hate speech, such as the adoption of codes of conduct on countering illegal online hate speech signed by information technology companies and social media providers in the fight against hate speech. 2. Recommendations 95. The Working Group: (a) Urges States to develop a system of criteria for addressing hate crimes, clearly dividing violent and non-violent acts and comprehensive approaches to counter violent manifestations of racism, racial discrimination, xenophobia and related intolerance, including by extremist political leaders, parties, movements and groups, through solid legal frameworks, based on existing international and regional standards; (b) Calls upon States to establish in their national legislation that racist and xenophobic hate speech that incites violence or hatred is a criminal offence that should be brought before an independent court or tribunal; (c) Recommends that States review legislative and law enforcement practices that may lead to involuntary assimilation of minorities and use education and awareness-raising programmes to combat prejudices that may lead to racism, racial discrimination, xenophobia and related intolerance; (d) Requests States to address hate speech, derogatory language and negative stereotypes effectively; (e) Encourages States to engage with information technology companies, including social media providers, to establish and disseminate specific codes of conduct and measures against the dissemination of messages that incite racism, racial discrimination, xenophobia and related intolerance; 20