51Finally, as far as concerns the conditions laid down in Article 27(1) of the Lugano II Convention, relating to the identity of the parties and the cause of action brought before the courts of different States, it must be observed that, as is clear from the case-law of the Court relating to the interpretation of Article 27 of Regulation No 44/2001, which is transposable to the interpretation of Article 27 of the Lugano II Convention, that an action seeking to have the defendant held liable for causing loss has the same cause of action as an action brought by that defendant seeking a declaration that he is not liable for that loss (see, to that effect, judgment of 19 December 2013, NIPPONKOA Insurance, C‑452/12, EU:C:2013:858, paragraph 42 and the case-law cited).
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