their full contribution to the further development of civil society and respect for human rights and fundamental freedoms”.270 186. Freedom of association is a fundamental right that is “an essential prerequisite for other fundamental freedoms” and is “closely intertwined with freedom of expression, and assembly, as well as with other human rights […]”.271 Freedom of association is integral to the defence of human rights. This is underscored by the UN Declaration on Human Rights Defenders, which provides for the right of human rights defenders to engage in activities individually or in association with others in its various provisions (Articles 5-9, 11-13 and 17). 187. Despite these and other guarantees, in many participating States, human rights defenders continue to face legal and administrative impediments to the full realization of their right to form, join and participate effectively in NGOs or other associations. National laws regulating the formation, functioning and funding of associations are often unclear or overly restrictive and therefore incompatible with international standards. The UN Special Rapporteur on the situation of human rights defenders noted in her 2012 report “that recent legislative developments in various countries are further restricting the right to associate freely”.272 Such laws are often adopted without consultations with civil society, while legislative reviews conducted by international experts on the compatibility of such laws with human rights standards, as well as their subsequent recommendations to states, are often left unimplemented. 188. It has been reported that in several participating States, cumbersome administra- tive hurdles further prevent human rights defenders from effectively exercising the right to freedom of association. In a number of participating States, associations are not considered legal if they are not registered. At the same time, onerous and lengthy bureaucratic procedures, which are also often applied in an arbitrary manner, significantly complicate the registration process. Often such bureaucratic registration hurdles are coupled with excessive reporting and other requirements for NGOs once they are registered and arbitrary checks, including financial and tax inspections. Such procedures and practices often aim at or result in state interferences in the internal set up of NGOs, their activities and independent decision-making. They seek to undermine the legitimate work of NGOs and put pressure on human rights defenders. 270  Istanbul 1999, “Charter for European Security: III. Our Common Response”, para. 27. 271  Venice Commission, “Opinion on the compatibility with human rights standards of the legislation on non-governmental organizations of the Republic of Azerbaijan”, CDL-AD (2011)035, para. 45; and Venice Commission and ODIHR, “Joint Interim Opinion on the Draft Law amending the Law on Non-Commercial Organisations and other Legislative Acts of the Kyrgyz Republic”, CDL-AD(2013)030, para. 14. 272  A/67/292, 10 August 2012, para. 40. Guidelines on the Protection of Human Rights Defenders 89