A/HRC/RES/40/4
Reaffirming that all peoples may, for their own ends, freely dispose of their natural
wealth and resources without prejudice to any obligations arising out of international
economic cooperation, based upon the principle of mutual benefit, and international law,
and that in no case may a people be deprived of its own means of subsistence,
Concerned that flows of funds of illicit origin deprive countries of resources
required to progressively realize human rights, including economic, social and cultural
rights, and in particular the right to development, in such a way that threatens the stability
and sustainable development of States, undermines the values of democracy, the rule of law
and morality and jeopardizes social, economic and political development,
Noting the particular concern of developing countries and countries with economies
in transition regarding the urgent need to return assets of illicit origin derived from
corruption, in particular to countries from which they originated, consistent with the
principles of the United Nations Convention against Corruption, in particular chapter V
thereto, so as to enable countries to design and fund development projects in accordance
with their national priorities in view of the importance that such assets can have to their
sustainable development,
Concerned about the fact that funds of illicit origin, which are urgently needed for
development and the realization of all human rights, are stalled in banks of developed
countries, which continue to accrue gains from them,
Concerned also that developing countries lose billions of dollars every year through
illicit financial flows, and that, in Africa, it is estimated that, over the past 50 years, the
continent has lost $1 trillion in illicit financial flows, an amount equivalent to all the official
development assistance received in the same time frame,
Recognizing that fighting corruption at all levels is a priority, that the prevention and
eradication of corruption is a responsibility of all States, and that States should cooperate
with one another, in accordance with the United Nations Convention against Corruption,
with the support and full involvement of other stakeholders,
Reaffirming the commitment of States parties to the United Nations Convention
against Corruption thereunder, and that the return of assets is one of the main purposes and
a fundamental principle of the Convention, and underlining its central role in fostering
international cooperation to combat corruption and to facilitate the return of the proceeds of
corruption-related crimes, and stressing the need for universal adherence to the Convention
and for its full implementation, and the full implementation of the resolutions and decisions
of the Conference of the States Parties to the Convention, particularly the relevant decisions
adopted at its fourth, and fifth, sixth and seventh sessions,
Recognizing that strong and efficient domestic legal systems are essential in
preventing and combating corrupt practices and the transfer of assets of illicit origin and in
returning such assets, and recalling that the fight against all forms of corruption requires
strong institutions at all levels, including at the local level, able to take efficient preventive
and law enforcement measures consistent with the United Nations Convention against
Corruption, in particular chapters II and III thereof,
Recalling that the repatriation of funds of illicit origin requires the close and
transparent coordination and cooperation of requesting and requested States, including
between competent authorities, in particular the judicial authorities, within the shared
responsibility to facilitate efficient international cooperation for the prompt recovery of
assets of illicit origin,
Affirming the responsibilities of requesting and requested States in the return of the
proceeds of crime, cognizant that requesting States must seek return as part of their duty to
ensure the application of the maximum available resources to the full realization of all
human rights for all, including the right to development, address human rights violations
and combat impunity, and that requested States, on the other hand, have a duty to assist and
facilitate the return of the proceeds of crime, including through judicial assistance, as part
of their obligation of international cooperation and assistance under chapters IV and V of
the United Nations Convention against Corruption and in the field of human rights,
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