26In order to be able to examine the identity or similarity of the goods at issue, the departments of EUIPO must always determine which goods are covered by the marks at issue and, in that context, they must, where appropriate, interpret the list of goods for which a mark is registered. An argument concerning the interpretation of the list of goods covered by the earlier mark cannot therefore be regarded as falling outside the scope of the dispute, as brought before the Board of Appeal. The issues which necessarily had to be resolved in order to rule in the opposition proceedings form part of the factual and legal framework before the Board of Appeal (see, to that effect, judgment of 1 February 2005, HOOLIGAN, T‑57/03, EU:T:2005:29, paragraph 25).
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