A/HRC/33/48 not enough to determine whether source States will accept accountability for the adverse human rights impact of unilateral coercive measures across borders. Human Rights Council complaint procedure 47. The Human Rights Council complaint procedure is another forum that is intended to address consistent patterns of gross and reliably attested violations of all human rights and fundamental freedoms occurring in any part of the world and under any circumstances, which could arguably be a mechanism to entertain complaints related to the impact of unilateral coercive measures. The process is designed to enhance cooperation with the State concerned. Upon prima facie review of a communication, the Council transmits it to the State concerned to obtain its views and to keep the lines of communication open between the applicant, the States and the Council at every stage of the process. C. Compensation commissions 48. Compensation commissions have been established in a number of different contexts to deal with the settlement of claims arising out of situations of conflict or massive violations of human rights. These include the Commission for Real Property Claims of Displaced Persons and Refugees, the Claims Resolution Tribunal for Dormant Accounts in Switzerland, the Property Claims Commission established under United Nations Interim Administration Mission in Kosovo regulation No. 2006/10, and the International Commission on Holocaust Era Insurance Claims. 49. The United Nations Compensation Commission is a prominent example of such a mechanism. It was established as a subsidiary organ of the Security Council with a mandate to review, decide and pay the claims for which Iraq was liable as a result of its unlawful invasion of Kuwait. The Security Council, in its resolution 687 (1991), reaffirmed that: Iraq, without prejudice to the debts and obligations of Iraq arising prior to 2 August 1990, which will be addressed through the normal mechanisms, is liable under international law for any direct loss, damage — including environmental damage and the depletion of natural resources — or injury to foreign Governments, nationals and corporations, as a result of its unlawful invasion and occupation of Kuwait. 50. A similar compensation commission could probably be established for the purpose of providing compensation to victims of unilateral coercive measures. Such a compensation commission could be set up under the Security Council, or alternatively, be established by means of a multilateral convention negotiated under the auspices of the United Nations. States which have imposed unilateral coercive measures on other States could be called upon to contribute financially to such a commission. D. Regional or international courts European Union Courts 51. European Union sanctions — referred to in the European Union as “restrictive measures”43 — are subject to full judicial review by the General Court, which may be appealed before the Court of Justice. This applies equally to measures taken to implement Security Council resolutions under chapter VII of the Charter of the United Nations and 43 See Council of the European Union, Guidelines on implementation and evaluation of restrictive measures in the framework of the EU Common Foreign and Security Policy (15 June 2012). 13