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some of the systemic problems are concerning the improvement of the
               situation in the legislation. But some recommendations are concrete
               cases.  I  am  not  involved  this  concrete  recommendation  in  annual
               report so it is a broader understanding of situation with human rights
               in annual report than in concrete case. So, I must say that now the
               situation with the speediness of criminal procedure in Ukrainian court
               is a little bit better, in accordance with the case law of the European
               Court of Human Rights. So, now we do not have a lot of cases from the
               European Court of Human Rights concerning Ukraine and concerning
               the violation of the rank of the procedure. So, now we have concrete
               results.


               CHAIR: I am happy to report that after very sternness negotiations as all
               ombudsman should do with the administration I have been able to secure
               extra time for us. So, we now go until 12 o’clock because the closing session
               will be this one. So, again I thank the organizers and I will greatly take the
               additional questions but I’ll give the floor now to the ombudsman of Sudan
               for his second and last question and I’ll take the other one. Sir?

          AHMED TIGANI (Ombudsman of Sudan)

               Thank  you  very  much.  Thank  you  Mr.  Chairperson.  Now,  I  think  I’ll
               go  back  to  my  friend  Peter,  the  ombudsman  of  Ireland.  I  think  his
               presentation is very informative.
               The  presentation  of  Peter,  the  ombudsman  of  Ireland  is  very
               informative  if  not  educational.  Now,  I  want  to  stress  upon  the  last
               item  of  his  presentation  concerning  the  refusal  of  the  ombudsman
               recommendation concerning taxation, so it is most and equitable, this
               will lead me to a symposium held in Kenya last February about the
               binding elements of the ombudsman. Is the recommendation binding
               a  binding  administration  or  not?  The  common  law  you  see  in  this
               aspect as of opinion that the recommendation is not that binding. But
               there is a deviation here I would like to draw the attention of my friend
               Peter at it.
               There is a deviation from that decision to say that the last decision
               of  the  high  court  in  England  is  referring  to  the  fact  that  there  are
               certain areas where the recommendation of the ombudsman would
               be  binding  and  mandatory  upon  the  administration.  This  is  where


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