This is from the
Yearbook of International Humanitarian Law - 2010
"Israel claims it no longer occupies the Gaza Strip, maintaining that it is neither a Stale nor a territory occupied or controlled by Israel, but rather it has 'sui generis' status. Pursuant to the Disengagement Plan, Israel dismantled all military institutions and settlements in Gaza and there is no longer a permanent Israeli military or civilian presence in the territory. However, the Plan also provided that Israel will guard and monitor the external land perimeter of the Gaza Strip, will continue to maintain exclusive authority in Gaza air space, and will continue to exercise security activity in the sea off the coast of the Gaza Strip as well as maintaining an Israeli military presence on the Egyptian-Gaza border. and reserving the right to reenter Gaza at will.
Israel continues to control six of Gaza's seven land crossings, its maritime borders and airspace and the movement of goods and persons in and out of the territory. Egypt controls one of Gaza's land crossings. Troops from the Israeli Defence Force regularly enter pans of the territory and/or deploy missile attacks, drones and sonic bombs into Gaza. Israel has declared a no-go buffer zone that stretches deep into Gaza: if Gazans enter this zone they are shot on sight. Gaza is also dependent on Israel for water, electricity, telecommunications and other utilities, currency, issuing IDs, and permits to enter and leave the territory. Israel also has sole control of the Palestinian Population Registry through which the Israeli Army regulates who is classified as a Palestinian and who is a Gazan or West Banker. Since 2000 aside from a limited number of exceptions Israel has refused to add people to the Palestinian Population Registry.
It is this direct external control over Gaza and indirect control over life within Gaza that has led the United Nations, the UN General Assembly, the UN Fact Finding Mission to Gaza, International human rights organisations, US Government websites, the UK Foreign and Commonwealth Office and a significant number of legal commentators, to reject the argument that Gaza is no longer occupied"
Still think that Israel doesn't control Gaza?