Reasons of equity will require an opposition division to decide on issuing an order to apportion costs when the costs arise in whole or in part as a result of conduct of one party which is not in keeping with the care required to assure proper protection of the rights involved, in other words when the costs are culpably incurred as a result of irresponsible or even malicious actions.

GL D IX 1.3 Costs to be taken into consideration

Apportionment of costs may relate only to those expenses necessary to assure proper protection of the rights involved.[Rule 88(1); ]

Examples of such expenses are:[Art. 104(1); ]

(i)expenditure incurred in respect of witnesses and experts, together with other costs arising in connection with the taking of evidence;

GL D IX 1.2 Decisions on the apportionment of costs

Apportionment of costs must be dealt with in the decision on the opposition. This apportionment will form part of the main decision and will be incorporated in the operative part of the decision.[Rule 88(1); ]

The decision will deal only with the obligation on the party or parties concerned to bear costs.

GL D IX 1.1 General principle

Each party to the proceedings must bear the costs it has incurred. However, an opposition division may, for reasons of equity, order a different apportionment of such costs, which may have been incurred during the taking of evidence, in oral proceedings or under other circumstances.[Art. 104(1); Rule 88; ]

The phrase "taking of evidence" refers generally to the receiving of evidence by an opposition division, whatever the form of such evidence.