Judgment No. 2255
1. THE IMPUGNED DECISIONS ARE SET ASIDE.
2. THE ORGANIZATION IS ORDERED TO RECALCULATE THE TAX REFUNDS THE COMPLAINANTS ARE ENTITLED TO IN ACCORDANCE WITH THE LAST-INCOME METHOD AND TO MAKE ANY CONSEQUENTIAL REPAYMENTS.
3. IT SHALL PAY EACH OF THEM 2,000 EUROS IN COSTS.
4. ALL OTHER CLAIMS ARE DISMISSED.
"The organization did not contest the receivability of the appeals to the appeals board and does not now contest that the complaints were timely filed in accordance with the Tribunal's Statute. Notwithstanding these facts, however, UNESCO now argues that the internal appeals to the Appeals Board were irreceivable and that accordingly, the complaints to the Tribunal are also irreceivable. [...] In Judgment 522, the Tribunal was faced with the identical situation and held: "There can be no doubt that the appropriate, if not the only, time to take the point was before the Appeals Board, since it is the proceedings before the Board that are said to be out of time [...] and not the proceedings before the Tribunal itself. The Tribunal has therefore now to consider whether or not justice requires that the organization should be given a second opportunity to take the point. Three factors ought to be considered. The first is whether the point is a clear and compelling one. The second is whether there is an adequate explanation of the organization's failure to take it. The third is whether the complainant may be prejudiced by the organizations's failure.' " The Tribunal applies, in the present case, the criteria set out in Judgment 552.
Jugement(s) TAOIT: 522
complaint; injury; receivability of the complaint; internal appeal; new plea; time limit; case law; organisation's duties; date