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Judgment No. 177

Decision

THE COMPLAINT IS DISMISSED.

Consideration 4 (C)

Extract:

it appears from the inquiries which the tribunal has made of the intergovernmental organisations that the complainants cannot rely upon established "practice". complainants would be entitled to the reimbursement of the taxes paid only if their families' residence in a place other than that of their activity, and consequently their liability to taxation in that place were justified by special reasons. "the complainants must therefore take the consequences of a situation which was not forced upon them."

Keywords

duty station; residence; tax; refund; condition

Consideration 4 (A)

Extract:

the practice of other organisations amounts to a rule, "that is, the officials of the organisation are entitled to reimbursement as provided [of national taxes], to the extent that it accords with the practice of the other organisations. alternatively, the [other] organisations ... have no relevant 'practice' or may have adopted a 'practice' in cases which are not identical with or even similar to those of officials of the respondent organisation. on this hypothesis it cannot be asserted either that the officials of the organisation are always entitled or that they are never entitled to the reimbursement of the taxes paid by them."

Keywords

practice; rule of another organisation; tax; refund; binding character

Consideration 4 (A)

Extract:

if an official or his family resides in a locality other than that where he works, "and if on that account he is liable to tax, he cannot as a rule insist on reimbursement. exceptions to this rule are allowable only in special circumstances, for example where the...official is appointed on a temporary contract or is unable to find suitable accommodation in the locality where he works."

Keywords

duty station; residence; tax; refund; condition; consequence; difference; right

Consideration 4 (B)

Extract:

"...international officials who are united states nationals and do not fulfil certain special conditions laid down by the legislation of their own country are liable for certain united states taxes which have been reimbursed by several of the intergovernmental organisations. although there may be a 'practice' with regard to such officials, the complainants cannot, however, rely on it since their position is entirely different."

Keywords

equal treatment; practice; tax; refund

Consideration 3

Extract:

"the term 'national income taxes' ... should be interpreted according to the law of the country in which the taxes whose reimbursement is claimed are levied. it will not therefore necessarily have the same meaning in respect of taxes levied in unitary and in federal states." in the present case, the interpretation should be based on the usual terminology of swiss tax law: national taxes in switzerland include cantonal and local taxes as well as federal taxes. the cantonal and local taxes paid by complainants in the canton of bern where their families continue to reside must be regarded as 'national income taxes' and in principle be reimbursed.

Keywords

domestic law; enforcement; tax; refund; definition

Consideration 1

Extract:

WIPO has replaced BIRPI. "All BIRPI officials became WIPO officials, and the liabilities of BIRPI are assumed by WIPO as and when the member states of the former organisation join the new one. [...] BIRPI and WIPO are joint respondents in the present case."

Keywords

co-defendant

Preamble

Extract:

The President of the Tribunal issued an order to the Registrar instructing him "to make inquiries of the intergovernmental organisations with headquarters at Geneva concerning the practice followed by them in respect of reimbursement of tax paid on earned income by members of their staff".

Keywords

order; inquiry; practice; rule of another organisation; tax; refund



 
Last updated: 04.12.2018 ^ top