31Second, whilst EU law applies, in principle, on the territory of Gibraltar pursuant to Article 355(3) TFEU, certain EU acts do not, however, apply there, under the 1972 Act of Accession, on account of the special legal position of that territory, in particular its status as a free port (see, to that effect, judgments of 21 July 2005, Commission v United Kingdom, C‑349/03, EU:C:2005:488, paragraph 41, and of 13 June 2017, The Gibraltar Betting and Gaming Association, C‑591/15, EU:C:2017:449, paragraphs 29 and 30).
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