EXPRESSION CASSETTE

1 . An expression cassette which comprises a promoter, a polynucleotide sequence encoding a polypeptide, and expression enhancing element wherein expression enhancing element comprises a non-translated genomic DNA sequence downstream of a eukaryotic Glyceraldehyde 3-phosphate dehydrogenase (GAPDH) promoter, wherein the polypeptide encoded by the polynucleotide sequence is not GAPDH, and wherein the non-translated genomic DNA sequence downstream of the eukaryotic GAPDH promoter starts within a region spanning from nucleotide position around +1 to nucleotide position around +7000, wherein the nucleotide position is relative to the transcription start of the GAPDH mRNA, and wherein the length of the non-translated genomic DNA sequence downstream of the eukaryotic GAPDH promoter is from around 100 to around 15000 nucleotides.

2 . The expression cassette of claim 1 , wherein the expression cassette further comprises a non-translated genomic DNA sequence upstream of a eukaryotic GAPDH promoter, wherein the non-translated genomic DNA sequence upstream of the eukaryotic GAPDH promoter starts within a region spanning from around the 5′ end of the eukaryotic GAPDH promoter to nucleotide position around −3500, wherein the nucleotide position is relative to the transcription start of the GAPDH mRNA, and wherein the length of the non-translated genomic DNA sequence upstream of the eukaryotic GAPDH promoter is from around 100 to around 15000 nucleotides.

3 . An expression cassette which comprises a promoter, a polynucleotide sequence encoding a polypeptide, and a non-translated genomic DNA sequence upstream of a eukaryotic GAPDH promoter, wherein the polypeptide encoded by the polynucleotide sequence is not GAPDH, and wherein the non-translated genomic DNA sequence upstream of the eukaryotic GAPDH promoter starts within a region spanning from around the 5′ end of the eukaryotic GAPDH promoter to nucleotide position around −3500, wherein the nucleotide position is relative to the transcription start of the GAPDH mRNA, wherein the length of the non-translated genomic DNA sequence upstream of the eukaryotic GAPDH promoter is from 100 to around 15000 nucleotides, with the proviso that the expression cassette does not comprise a eukaryotic GAPDH promoter or fragments thereof.

4 . (canceled)

5 . The expression cassette of claim 1 , wherein the non-translated genomic DNA sequence downstream and/or upstream of the eukaryotic GAPDH promoter is not operably linked to the polynucleotide sequence encoding the polypeptide, and/or wherein the expression cassette further comprises a polyadenylation site.

6 . (canceled)

7 . The expression cassette of claim 1 , wherein the length of the non-translated genomic DNA sequence downstream of the eukaryotic GAPDH promoter is around 10 nucleotides and extends at its maximum to the second to last intron of the IFF01 gene or to a part thereof, or wherein the non-translated genomic DNA sequence downstream of the eukaryotic GAPDH promoter starts downstream of the eukaryotic GAPDH polyadenylation site and wherein the length of the non-translated genomic DNA sequence downstream of the eukaryotic GAPDH promoter is at least around 100 nucleotides and extends at its maximum to the second to last intron of the IFF01 gene.

8 . (canceled)

9 . The expression cassette of claim 2 , wherein the length of the non-translated genomic DNA sequence upstream of the eukaryotic GAPDH promoter is at least around 100 nucleotides and extends at its maximum to the start codon of the NCAPD2 gene, or wherein the length of the non-translated genomic DNA sequence upstream of the eukaryotic GAPDH promoter is at least around 100 nucleotides and extends at its maximum to the third to last intron of the NCAPD2 gene.

10 . (canceled)

11 . (canceled)

12 . (canceled)

13 . The expression cassette of claim 1 , wherein the non-translated genomic DNA sequence downstream and/or upstream of the eukaryotic GAPDH promoter is of mammalian origin.

14 . The expression cassette of claim 13 , wherein the non-translated genomic DNA sequence downstream and/or upstream of the eukaryotic GAPDH promoter is of rodent or human origin.

15 . The expression cassette of claim 1 , wherein the non-translated genomic DNA sequence downstream of the eukaryotic GAPDH promoter comprises the nucleotide sequence selected from the group consisting of SEQ ID NOs: 8 and 21 or fragments thereof, or wherein the non-translated genomic DNA sequence downstream of the eukaryotic GAPDH promoter comprises a nucleotide sequence complementary to the nucleotide sequence selected from the group consisting of SEQ ID NOs: 8 and 21 or fragments thereof, or wherein the non-translated genomic DNA sequence downstream of the eukaryotic GAPDH promoter comprises a nucleotide sequence at least 80% identical to the nucleotide sequence selected from the group consisting of SEQ ID NOs: 8 and 21 or fragments thereof.

16 . (canceled)

17 . (canceled)

18 . The expression cassette of claim 2 , wherein the non-translated genomic DNA sequence upstream of the eukaryotic GAPDH promoter comprises a nucleotide sequence selected from the group consisting of SEQ ID NO: 7, 9, 10, 11, 12, 13, 14, 15, 16, 20, 22, 23, 24, 25, 26, 27 and 28 or fragments thereof, and/or wherein the nucleotide sequence selected from the group consisting of SEQ ID NOs: 7, 9, 10, 11, 12, 13, 14, 15, 16, 20, 22, 23, 24, 25, 26, 27 and 28 or fragments thereof comprises five or less nucleic acid modifications, or wherein the non-translated genomic DNA sequence upstream of the eukaryotic GAPDH promoter comprises a nucleotide sequence complementary to the nucleotide sequence selected from the group consisting of SEQ ID NO: 7, 9, 10, 11, 12, 13, 14, 15, 16, 20, 22, 23, 24, 25, 26, 27 and 28 or fragments thereof, or wherein the non-translated genomic DNA sequence upstream of the eukaryotic GAPDH promoter comprises a nucleotide sequence at least 80% identical to the nucleotide sequence selected from the group consisting of SEQ ID NO: 7, 9, 10, 11, 12, 13, 14, 15, 16, 20, 22, 23, 24, 25, 26, 27 and 28 or fragments thereof.

19 . (canceled)

20 . (canceled)

21 . (canceled)

22 . The expression cassette of claim 1 , wherein the promoter and the polynucleotide sequence encoding a polypeptide are operatively linked.

23 . The expression cassette of claim 1 , wherein the non-translated genomic DNA sequence downstream of the eukaryotic GAPDH promoter is orientated in the same direction as the polynucleotide sequence encoding a polypeptide, or wherein the non-translated genomic DNA sequence downstream of the eukaryotic GAPDH promoter is oriented in opposite direction in relation to the polynucleotide sequence encoding a polvDeptide.

24 . (canceled)

25 . The expression cassette of claim 2 , wherein the non-translated genomic DNA sequence upstream of the eukaryotic GAPDH promoter is oriented in the same direction as the polynucleotide sequence encoding a polypeptide, or wherein the non-translated genomic DNA sequence upstream of the eukaryotic GAPDH promoter is oriented in opposite direction in relation to the polynucleotide sequence encoding a polypeptide.

26 . (canceled)

27 . The expression cassette of claim 1 , wherein the promoter is selected from the group consisting of SV40 promoter, MPSV promoter, mouse CMV, human tk, human CMV, rat CMV, human EF1alpha, Chinese hamster EF1alpha, human GAPDH, hybrid promoters including MYC, HYK and CX promoter, and/or wherein the polypeptide is selected from the group consisting of antibodies, antibody fragments and antibody derivatives and/or wherein the polyadenylation site is selected from the group consisting of BGH poly(A) and SV40 poly(A).

28 . (canceled)

29 . (canceled)

30 . The expression cassette of claim 1 , further comprising a genetic element selected from the group consisting of an additional promoter, an enhancer, transcriptional control elements, and a selectable marker.

31 . The expression cassette of claim 30 , wherein the genetic element is a selectable marker wherein the content of CpG sites contained in the polynucleotide sequence encoding the selectable marker is 45 or less.

32 . An expression vector comprising the expression cassette of claim 1 .

33 . (canceled)

34 . (canceled)

35 . (canceled)

36 . A host cell comprising the vector comprising the expression cassette of claim 32 .

37 . The expression cassette of claim 1 for use as a medicament for the treatment of a disorder, and/or for use in gene therapy.

38 . (canceled)

39 . An in vitro method for the expression of a polypeptide, comprising transfecting a host cell with the expression cassette of claim 1 and recovering the polypeptide.

40 . (canceled)

41 . (canceled)

42 . Use of the expression cassette of claim 1 for the expression of a heterologous polypeptide from a mammalian host cell.