42To treat trade between Gibraltar and the United Kingdom in the same way as trade between Member States would be tantamount to denying the connection, recognised in Article 355(3) TFEU, between that territory and that Member State. It is common ground in that regard that it is the United Kingdom that has assumed obligations towards the other Member States under the Treaties so far the application and transposition of EU law in the territory of Gibraltar is concerned (see, in that regard, judgments of 23 September 2003, Commission v United Kingdom, C‑30/01, EU:C:2003:489, paragraphs 1 and 47, and 21 July 2005, Commission v United Kingdom, C‑349/03, EU:C:2005:488, paragraph 56), as the Advocate General observed in point 37 of his Opinion.
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