A/HRC/RES/24/17 Commission recognized the right of everyone to have conscientious objection to military service as a legitimate exercise of the right to freedom of thought, conscience and religion, as laid down in article 18 of the Universal Declaration of Human Rights, article 18 of the International Covenant on Civil and Political Rights and general comment No. 22 (1993) of the Human Rights Committee, Noting general comment No. 32 (2007) of the Human Rights Committee, in which it stated that repeated punishment of conscientious objectors for not having obeyed a renewed order to serve in the military based on the same constant resolve may amount to punishment in breach of the legal principle ne bis in idem, Recognizing that conscientious objection to military service derives from principles and reasons of conscience, including profound convictions, arising from religious, ethical, humanitarian or similar motives, Aware that persons performing military service may develop conscientious objections, 1. Recognizes that the right to conscientious objection to military service can be derived from the right to freedom of thought, conscience and religion or belief; 2. Takes note of the analytical report on conscientious objection to military service presented by the United Nations High Commissioner for Human Rights to the Human Rights Council at its twenty-third session,1 pursuant to resolution 20/2; 3. Encourages all States, relevant United Nations agencies, programmes and funds, intergovernmental and non-governmental organizations and national human rights institutions to cooperate fully with the Office of the High Commissioner by providing relevant information for the preparation of the next quadrennial analytical report on conscientious objection to military service, in particular on new developments, best practices and remaining challenges; 4. Takes note of the publication by the Office of the High Commissioner of a guide entitled Conscientious Objection to Military Service (2012); 5. Acknowledges that an increasing number of States recognize conscientious objection to military service not only for conscripts but also for those serving voluntarily, and encourages States to allow applications for conscientious objection prior to, during and after military service, including reserve duties; 6. Recognizes that an increasing number of States that retain compulsory military service are taking steps to ensure the establishment of alternatives to military service; 7. Welcomes the fact that some States accept claims of conscientious objection to military service as valid without inquiry; 8. Calls upon States that do not have such a system to establish independent and impartial decision-making bodies with the task of determining whether a conscientious objection to military service is genuinely held in a specific case, taking account of the requirement not to discriminate between conscientious objectors on the basis of the nature of their particular beliefs; 9. Urges States with a system of compulsory military service, where such provision has not already been made, to provide for conscientious objectors various forms of alternative service which are compatible with the reasons for conscientious objection, of a non-combatant or civilian character, in the public interest and not of a punitive nature; 1 2 A/HRC/23/22.