The shipment of samples or non-invoiced merchandise, including shipment by a firm which has its headquarters in France to its subsidiary or shipment in connection with an exhibition or a trade fair, falls under the authorization regime.

Initially, the contractor's claim totalled $12.3 million, mainly due to the non-payment of invoices by the United Nations.

The claim is for losses allegedly incurred through non-payment of invoices rendered by STS to Robert Cort in the amount of USD 48,483 (GBP 25,502).

Moreover, the Panel finds that Polytechna failed to explain how non-payment of outstanding invoices by the State Organisation was directly related to Polytechna's financial difficulties.

Based on the evidence provided, the secretariat is of the opinion that the non-payment of invoices arose as a result of Iraq's invasion and occupation of Kuwait and recommends compensation in the amount of DEM 8,763,

• The elite networks derive financial benefit through a variety of criminal activities including theft, embezzlement and diversion of “public” funds, undervaluation of goods, smuggling, false invoicing, non-payment of taxes, kickbacks to public officials and bribery.

Based on the evidence provided, the Panel finds that the non-payment of the invoices in the amount of DEM 95,671 arose as a direct result of Iraq's invasion and occupation of Kuwait and recommends compensation in that amount.

However, in the Panel's view, the evidence does not demonstrate that the non-payment of the invoices by MES was directly caused by Iraq's invasion and occupation of Kuwait.

Iraq contends that the entire claim falls outside of the jurisdiction of the Commission, as the trade embargo imposed on Iraq in August 1990 was the reason for the non-payment of the invoices.

Iraq contends that Combustion's assertion that the non-payment of outstanding invoices was caused by Law No. 57 issued by Iraq's Revolutionary Command Council is not supported by the facts.