23Both the parties to the main proceedings and the Commission of the European Communities note that the expression ‘matters relating to contract’ is not to be understood as covering a situation in which there is no obligation freely assumed by one party towards another. In that regard, they refer to the case-law of the Court relating to Article 5(1) of the Brussels Convention, the provisions of which are essentially identical to those of Regulation No 44/2001 (see, inter alia, Case C-26/91 Handte [1992] ECR I-3967, paragraph 15; Réunion Européenne and Others, paragraph 17; and C-334/00 Tacconi [2002] ECR I-7357, paragraph 23).
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