Judgment No. 454

• Organization: Food and Agriculture Organization of the United Nations (FAO)
• Date: 14.05.1981
• Original: Anglais
• Judges: Grisel, Devlin, Armbruster
• Full judgment text (anglais) - Texte intégral du jugement

Decision

THE COMPLAINT IS DISMISSED.

Considerations

Extract:

The question is whether a citizen of the United States who has been employed by an international organisation and who on retirement has elected to take part of the pension due to him in the form of a lump sum is entitled to be reimbursed by the organisation for the tax levied by the government of the United States on the lump-sum payment. He is not so entitled; see Judgment No. 426.

Reference(s)

Jugement(s) TAOIT: 426

Keywords

pension; lump-sum; commutation; tax; refund