A/HRC/40/43 51. Given the obligations of third States not to recognize as lawful a situation violating international law and not to render aid or assistance in maintaining that situation, States should not recognize the unlawful situation resulting from Israeli settlements or aid or assist in maintaining it.86 In this regard, having reaffirmed that that the establishment by Israel of settlements in the Palestinian territory occupied since 1967, including East Jerusalem, had no legal validity and constituted a flagrant violation under international law, the Security Council, in its resolution 2334 (2016), called upon all States to distinguish, in their relevant dealings, between the territory of the State of Israel and the territories occupied since 1967. V. Conclusion and recommendations 52. The United Nations High Commissioner for Human Rights has previously expressed serious concerns regarding the lack of accountability related to past cycles of violence and escalation in Gaza and to incidents in the West Bank, including East Jerusalem, and in the access-restricted areas of the Gaza Strip.87 As reflected in the update provided in the present report, these concerns continued to remain valid during the period under review, particularly in relation to the lack of accountability for continued allegations of excessive use of force by Israeli forces, as well as allegations against all parties to the 2014 escalation of hostilities in Gaza that remain unaddressed. 53. The work of human rights defenders and civil society actors is increasingly restricted. Civil society organizations, journalists and human rights defenders must be permitted the space to do their work, including calling for accountability for alleged violations of international human rights law and international humanitarian law. Measures that seek to hinder this work – for example through arrest and detention and other forms of intimidation and harassment, or the passage of stigmatizing and criminalizing legislation – raise serious concerns about the exercise of the right to freedom of opinion and expression, and the shrinking civic space in Israel. 54. The comprehensive review of recommendations addressed to all parties undertaken by the High Commissioner in 201788 aimed at ensuring accountability and justice for all violations of international law in the Occupied Palestinian Territory, including East Jerusalem. In that review, the High Commissioner found that the general patterns of human rights violations and non-implementation of recommendations that had emerged from the reports analysed for the review were not just symptoms of the conflict but further fuelled the cycle of violence. 89 As emphasized by the Secretary-General, lack of accountability compromises chances for sustainable peace and security. Tackling impunity must be the highest priority. 90 The High Commissioner again echoes this call. 55. Recalling the follow-up measures described in the 2017 comprehensive review of recommendations, which remain valid, the High Commissioner further: (a) Calls upon Israel to fully comply with its obligations under international human rights law and international humanitarian law in the Occupied Palestinian Territory, including its obligations as an occupying Power; urges it to conduct prompt, thorough, transparent, effective, impartial and independent investigations of all alleged violations and abuses of international human rights law and international humanitarian law, in particular all alleged international crimes; and also calls on it to ensure that all victims have access to effective remedies and reparation; 86 87 88 89 90 ICRC commentary of 2016 on article 1, para. 163. See also International Court of Justice, Legal Consequences of the Construction of a Wall in the Occupied Palestinian Territory, Advisory Opinion, I.C.J. Reports (2004), p. 134, paras. 157–159. A/HRC/31/40/Add.1, para. 39. A/HRC/35/19. Ibid., para. 81. A/71/364, para. 6. 15