A/HRC/RES/40/4 United Nations General Assembly Distr.: General 5 April 2019 Original: English Human Rights Council Fortieth session 25 February–22 March 2019 Agenda item 3 Resolution adopted by the Human Rights Council on 21 March 2019 40/4. The negative impact of the non-repatriation of funds of illicit origin to the countries of origin on the enjoyment of human rights, and the importance of improving international cooperation The Human Rights Council, Guided by the purposes and principles of the Charter of the United Nations, Reaffirming the International Covenant on Economic, Social and Cultural Rights, the Universal Declaration of Human Rights, the Declaration on the Right to Development, the Vienna Declaration and Programme of Action and other relevant human rights instruments, Recalling General Assembly resolutions 60/251 of 15 March 2006, 62/219 of 22 December 2007 and 65/281 of 17 June 2011, and Human Rights Council resolutions 5/1 and 5/2 of 18 June 2007, 11/11 of 18 June 2009 and 16/21 of 25 March 2011, Recalling also the General Assembly resolutions on preventing and combating corrupt practices and the transfer of proceeds of corruption, facilitating asset recovery and returning such assets to legitimate owners, in particular to countries of origin, in accordance with the United Nations Convention against Corruption, the most recent of which is Assembly resolution 73/190 of 17 December 2019, and General assembly resolution 73/222 of 20 December 2018, on the promotion of international cooperation to combat illicit financial flows and strengthen good practices on assets return to foster sustainable development, Recalling further Human Rights Council resolutions 17/23 of 17 June 2011, 19/38 of 23 March 2012, 22/12 of 21 March 2013, 25/9 of 27 March 2014, 28/5 of 26 March 2015, 31/22 of 24 March 2016 and 34/11 of 23 March 2017, Recalling that human rights, as recognized in the Universal Declaration of Human Rights, the International Covenant on Civil and Political Rights and the International Covenant on Economic, Social and Cultural Rights, are universal, indivisible, interrelated and interdependent, and reiterating the commitment to ensure the effective enjoyment of all civil, political, economic, social and cultural rights for everyone, including the right to development, and the obligation of all States, regardless of their political, economic and cultural systems, to promote, protect and respect all human rights and fundamental freedoms, GE.19-05716(E) 