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Refund (487,-666)

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Keywords: Refund
Total judgments found: 70

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  • Judgment 3424


    119th Session, 2015
    Global Fund to Fight AIDS, Tuberculosis and Malaria
    Extracts: EN, FR
    Full Judgment Text: EN, FR
    Summary: The Tribunal found that the impugned implied decision was flawed.

    Consideration 15

    Extract:

    "The complainant requests the Tribunal to find that, should this sum be subject to national taxation, he would be entitled to a refund of the tax paid from the Global Fund. However, in the absence of a present cause of action in this respect, the claim must be dismissed as irreceivable (see, for example, Judgments 3255, under 15, or 3270, under 10)."

    Reference(s)

    ILOAT Judgment(s): 3255, 3270

    Keywords:

    refund; tax;



  • Judgment 3423


    119th Session, 2015
    Global Fund to Fight AIDS, Tuberculosis and Malaria
    Extracts: EN, FR
    Full Judgment Text: EN, FR
    Summary: The Tribunal found that the impugned implied decision was flawed.

    Considerations 16 and 17

    Extract:

    "The complainants request the Tribunal to find that, should the sums awarded to them be subject to national taxation, they would be entitled to a refund of the tax paid from the Global Fund. However, in the absence of a present cause of action in this respect, the claim must be dismissed as irreceivable (see, for example, Judgments 3255, under 15, or 3270, under 10).
    The Fund requests, as a counterclaim, that the complainants be ordered to pay costs. But the very fact that the complainants succeed in part is sufficient to demonstrate that their complaints were not vexations and that this claim must therefore be rejected."

    Reference(s)

    ILOAT Judgment(s): 3255, 3270

    Keywords:

    refund; tax;



  • Judgment 3361


    118th Session, 2014
    European Organisation for the Safety of Air Navigation
    Extracts: EN, FR
    Full Judgment Text: EN, FR
    Summary: The complainant successfully impugns the decision rejecting her request seeking payment of the costs of an orthodontic treatment and a surgical operation.

    Consideration 11

    Extract:

    "It is true that the General Provisions require the application for prior authorisation to be made before the treatment or services begin, but they do not require authorisation to be given before that time. It was therefore open to the complainant to run the risk of having to bear the cost of the operation herself if the refusal of prior authorisation was later confirmed."

    Keywords:

    refund;



  • Judgment 3354


    118th Session, 2014
    European Patent Organisation
    Extracts: EN, FR
    Full Judgment Text: EN, FR
    Summary: The Tribunal set aside the decision dismissing the complainantís request for the reimbursement of pharmaceutical costs on the ground that the case should have been referred to the Medical Committee.

    Consideration 10

    Extract:

    "[T]he President should not have, as she did in the impugned decision, dismissed out of hand the complainantís appeal against the rejection of his claim for reimbursement for the product and the treatment. The matter should have been considered by the Medical Committee before such action was taken, if it accorded with the opinion of the Medical Committee. Accordingly, the impugned decision is flawed and should be set aside."

    Keywords:

    medical opinion; refund;



  • Judgment 3281


    116th Session, 2014
    United Nations Educational, Scientific and Cultural Organization
    Extracts: EN, FR
    Full Judgment Text: EN, FR
    Summary: Tax refunds due as a result of tax credits.

    Judgment keywords

    Keywords:

    domestic law; member state; organisation's duties; payment; reckoning; refund; salary; staff regulations and rules; status of complainant; tax;



  • Judgment 3020


    111th Session, 2011
    World Trade Organization
    Extracts: EN, FR
    Full Judgment Text: EN, FR

    Consideration 6

    Extract:

    WTO Staff Rule 106.11 provides that "[n]ational income tax on salaries, allowances, indemnities or grants paid by the WTO shall be refunded to the staff member by the WTO." The complainant considers that her salary is indirectly taxed, because it is included in the assessment of her husband's rate of income tax. The Organization rejected her claims for reimbursement of what she describes as "over-taxation by the Swiss tax authorities". The Tribunal holds that "[t]he refusal to provide compensation for the additional amount of tax unfairly levied on the couple's income solely because of the complainant's earned income, although it was exempt from taxation, would have a paradoxical effect. A rule designed to guarantee equal wages would lead to unjustifiable inequality between an official whose earned income was unduly taxed although it was by law exempt from taxation and an official whose tax-exempt salary was taken into account for assessment purposes, thus reducing his/her spouse's disposable income after tax and therefore his/her economic capacity from which the official living with him/her naturally benefits. The impugned decision is therefore unlawful."

    Reference(s)

    Organization rules reference: WTO Staff Rule 106.11

    Keywords:

    allowance; breach; compensatory allowance; complaint allowed; complaint allowed in part; decision quashed; deduction; domestic law; effect; equal treatment; grounds; international civil servant; marital status; organisation; payment; purpose; rate; reckoning; recovery of overpayment; reduction; refund; refusal; request by a party; safeguard; salary; staff regulations and rules; status of complainant; tax; written rule;



  • Judgment 2899


    108th Session, 2010
    European Free Trade Association
    Extracts: EN, FR
    Full Judgment Text: EN, FR

    Consideration 29

    Extract:

    The complainant refused to accede to EFTA's request for reimbursement of an amount allegedly overpaid.
    "Contrary to his submissions, the complainant could not refuse [...] to comply with the Association's express and repeated requests for reimbursement. As the internal appeal procedure does not have a suspensory effect, and even though [EFTA] would no doubt have been wiser to await its completion before demanding payment of the debt, he was bound to comply with these requests. His refusal to accede to them thus constituted misconduct which could lead to a disciplinary sanction [...]."

    Keywords:

    breach; complaint allowed; complaint allowed in part; condition; disciplinary measure; internal appeal; procedure; recovery of overpayment; refund; refusal; request by a party; staff member's duties; suspensory effects;

    Consideration 20

    Extract:

    "[T]he Tribunal's case law has it that an international organisation which has mistakenly overpaid an official must take into account any circumstances which would make it unfair or unjust to require repayment of the sum in question - at least the full amount thereof. Relevant circumstances include the good or bad faith of the staff member, the sort of mistake made, the respective responsibilities of the organisation and the person concerned for the causes of the mistake and the inconvenience to which the staff member would be put by repayment that is required as a result of the organisation's oversight (see Judgments 1111, under 2, and 1849, under 16 and 18)."

    Reference(s)

    ILOAT Judgment(s): 1111, 1849

    Keywords:

    case law; cause; complaint allowed; complaint allowed in part; condition; consequence; equity; good faith; international civil servant; liability; mistake of fact; organisation; organisation's duties; recovery of overpayment; refund; request by a party;



  • Judgment 2862


    108th Session, 2010
    International Organization for Migration
    Extracts: EN, FR
    Full Judgment Text: EN, FR

    Considerations 3 and 7

    Extract:

    The critical issue raised by this complaint is whether the complainant was entitled to reimbursement of income tax levied in Canada on the salary and allowances received by her from the Organization.
    "It is not in dispute that the complainant was informed before she accepted the offer of appointment that she was not entitled to reimbursement of income tax paid in Canada. She claims that the information given to her at that time was false and that at all relevant times the Staff Regulations and Rules provided for reimbursement [...]. In support of her claim she provides a version of Annex A to the Staff Regulations and Rules [...]. IOM produces another version [of the said Annex]."
    "IOM seeks an order for costs against the complainant. Given that initial correspondence with the complainant suggested that income tax would be reimbursed, and given also the confusion relating to the precise terms of Annex A, including that the complainant was provided with a hard copy of the annex in its unamended form, this is not an appropriate case in which to award costs against the complainant."

    Keywords:

    costs; organisation's duties; payment; refund; staff regulations and rules; tax;



  • Judgment 2556


    101st Session, 2006
    Organisation for the Prohibition of Chemical Weapons
    Extracts: EN, FR
    Full Judgment Text: EN, FR

    Consideration 12

    Extract:

    The Organisation adopted a new method of calculating replacement days granted to inspectors returning from a Chemical Weapons Destruction Facilities inspection because of the inconsistency between the practice with regard to replacement days and the terms of Administrative Directive AD/PER/12. The complainant contested that new method. Because the earlier practice had become in its view "well established", the Appeals Council recommended that the appeal be upheld, the previous practice reinstated and the replacement days that should have been granted in accordance with that practice reimbursed. The Tribunal considers that "[a]s the practice of granting a replacement day for each Saturday, Sunday or official OPCW holiday falling during an inspection period is inconsistent with the terms of AD/PER/12, that practice cannot be elevated to the status of law so as to entitle the complainant to additional replacement days, as was seemingly thought by the Appeals Council."

    Reference(s)

    Organization rules reference: OPCW Administrative Directive AD/PER/12

    Keywords:

    administrative instruction; advisory opinion; compensatory measure; difference; internal appeal; internal appeals body; organisation's duties; practice; precedence of rules; provision; public holiday; reckoning; recommendation; refund; right; written rule;



  • Judgment 2533


    101st Session, 2006
    Organisation for the Prohibition of Chemical Weapons
    Extracts: EN, FR
    Full Judgment Text: EN, FR

    Consideration 18

    Extract:

    The complainant suffered a workplace injury at the Organization premises. The results of this seemingly minor accident were catastrophic and the complainant is now permanently and totally disabled and suffers from a rare illness, which has extended up both of the complainant's legs and requires him to use a wheelchair.

    "[T]he expenses of necessary adaptations to house and car are on no different footing than other necessary expenses incurred as a consequence of the complainant's service-related injury and must be reimbursed."

    Keywords:

    accident; complaint allowed; complaint allowed in part; handicapped person; insurance benefit; invalidity; organisation's duties; refund; service-incurred;



  • Judgment 2450


    99th Session, 2005
    International Federation of Red Cross and Red Crescent Societies
    Extracts: EN, FR
    Full Judgment Text: EN, FR

    Consideration 13

    Extract:

    "[T]here is no rule or general principle that obliges an international organisation to reimburse its staff for taxes payable outside the host country pursuant to legislation which is not that of the host country."

    Keywords:

    applicable law; domestic law; general principle; headquarters; organisation; organisation's duties; refund; staff regulations and rules; tax;



  • Judgment 2296


    96th Session, 2004
    International Labour Organization
    Extracts: EN, FR
    Full Judgment Text: EN, FR

    Consideration 13

    Extract:

    "[T]he right of an international civil servant to recover from his employer the taxes which he has been forced to pay on his tax-exempt income cannot be made contingent upon the employer's right to recover those amounts from the national government concerned."

    Keywords:

    complaint allowed; condition; international civil servant; member state; organisation; privileges and immunities; refund; refusal; right; tax;

    Consideration 12

    Extract:

    "There can be no doubt of the right of an international organisation to set obligatory rules for the conduct of its staff governing various aspects of their relations with their employer, and that this right includes the right to set reasonable limitation periods during which claims against the employer must be asserted. However, such rules must be published or otherwise made known to all the members of staff concerned in a way which can leave absolutely no doubt as to the nature and reach of the rule, and no doubt that it has been brought to the attention of all those to whom it applies. Even if the [Organization] had succeeded in showing that the tax reimbursement instructions had been given to the staff individually, which it has signally failed to do, it would also have to have shown that all others in like case had been similarly advised. Rules limiting the right to exercise a fundamental condition of employment applicable to all international civil servants are only permissible if they, too, are applicable to all."

    Keywords:

    complaint allowed; enforcement; equal treatment; evidence; international civil servant; judicial review; limits; organisation's duties; payment; provision; publication; purport; reasonable time; refund; right; tax; terms of appointment; time limit;



  • Judgment 2282


    96th Session, 2004
    International Atomic Energy Agency
    Extracts: EN, FR
    Full Judgment Text: EN, FR

    Consideration 12

    Extract:

    "[W]hat is at issue here is a plea of prescription on the part of the [organization], which seeks to take the benefit of the two-year limitation period in [a] staff rule. But prescription cannot be invoked by a party which has by its own actions prevented the timely exercise of the creditor's recourses. That is what the pleadings reveal to be the case here."

    Keywords:

    internal appeal; organisation's duties; refund; time bar; time limit;



  • Judgment 2256


    95th Session, 2003
    Organisation for the Prohibition of Chemical Weapons
    Extracts: EN, FR
    Full Judgment Text: EN, FR

    Considerations 14, 15 and 16

    Extract:

    "With regard to the role of a tax reimbursement agreement, the Tribunal stated the following [in judgment 2032]: "It would be strange indeed if the absence of [a tax reimbursement agreement (TRA)] could be invoked by an international organisation or its member states to deprive some staff members and not others of their tax-exempt status. If a member state in breach of its international obligations taxes the exempt income of a staff member, the reimbursement of that tax cannot be made to depend upon the grace and favour of that state."[T]he evident corollary of that statement is that it would similarly be strange if the existence of an agreement could be invoked by an international organisation to deprive some staff members and not others of their tax-exempt status. Such an agreement is meant to set the terms of a member state's commitment to refund an organisation for tax reimbursements. It must, however, conform with international law and cannot be used to undermine the fundamental principles of tax exemption recalled by the Tribunal. Thus, even if the text of the TRA had the reach which the organisation contends for it, which may be doubted, it would simply be unenforceable as being contrary to law. [...] It is likewise with the provisions of the Staff Regulations which, in the organisation's submissions, would limit the complainant's right to tax reimbursement to the amounts actually paid to the organisation by the United States under the TRA. Like the TRA itself, the Staff Regulations must be in conformity with the requirements of the law and where they are not, they are simply unenforceable."

    Reference(s)

    ILOAT Judgment(s): 2032

    Keywords:

    complaint allowed; complaint allowed in part; equal treatment; international civil service principles; member state; no provision; privileges and immunities; refund; salary; staff regulations and rules; tax;



  • Judgment 2083


    92nd Session, 2002
    International Labour Organization
    Extracts: EN, FR
    Full Judgment Text: EN, FR

    Considerations 8 and 9

    Extract:

    The complainant suffered from retinal detachments and a detachment of the vitreous. The organization recognised her eye condition as service incurred. In "September 1998 [...] the [organization] decide[d] to stop reimbursing the bills [she submitted] on [the] grounds [...] that curing her retinal detachments was no longer the object of the treatment. However, it did not show that the service-incurred injuries were not a "direct and principal" cause of the treatment [... ] The Tribunal takes the view that although, as the organization says, the decision to stop reimbursing the bills was at the discretion of the Director-General, it could not be taken without an independent expert medical opinion obtained through a process which provides all the safeguards of transparency and impartiality." The case is therefore sent back to the organization.

    Keywords:

    accident; case sent back to organisation; complaint allowed; consequence; decision; discretion; due process; executive head; expert inquiry; grounds; illness; independence; insurance benefit; lack of evidence; medical opinion; organisation; organisation's duties; procedure; refund; refusal; safeguard; service-incurred;



  • Judgment 2063


    91st Session, 2001
    European Patent Organisation
    Extracts: EN, FR
    Full Judgment Text: EN, FR

    Consideration 8

    Extract:

    "The Tribunal is fully competent to consider whether the Office is right in maintaining that [the insurance broker] Van Breda correctly exercised its authority in rejecting the request to meet the cost of transferring the complainant to a convalescent home."

    Keywords:

    competence of tribunal; complaint allowed; complaint allowed in part; discretion; insurance; judicial review; refund; refusal; request by a party;

    Consideration 8

    Extract:

    "The authority of the insurance brokers goes beyond a simple right to make an administrative check of the claims it receives [...]. [Insurers] have the right to check whether, under the insurance contract, they are liable for the costs of the care dispensed. But they must so exercise that authority as to provide the insured with a guarantee that their claims to coverage are examined with all due care."

    Keywords:

    complaint allowed; complaint allowed in part; condition; contract; discretion; duty of care; insurance; insurance benefit; refund; request by a party; safeguard;

    Consideration 8

    Extract:

    After the complainant underwent surgery, the insurance brokers refused to cover his convalescence in a home. "In order to assess any physical injury suffered by the complainant, it is necessary to ascertain the later consequences for his health of the refusal to meet the costs of his admission to a convalescent home, and the fact that he did not as a result stay in such a home. These are purely medical matters which [...] need to be referred to the Invalidity Committee".

    Keywords:

    claim; competence; complaint allowed; complaint allowed in part; consequence; illness; insurance benefit; medical board; receivability of the complaint; refund; refusal; request by a party;



  • Judgment 2032


    90th Session, 2001
    Organisation for the Prohibition of Chemical Weapons
    Extracts: EN, FR
    Full Judgment Text: EN, FR

    Consideration 15

    Extract:

    "If a Member State in breach of its international obligations taxes the exempt income of a staff member, the reimbursement of that tax cannot be made to depend upon the grace and favour of that State."

    Keywords:

    complaint allowed; international civil servant; member state; organisation's duties; privileges and immunities; refund; refusal; salary; tax;

    Consideration 16

    Extract:

    "One of the purposes of staff assessment is surely to put the organisation in funds to protect its employees against States which refuse to recognise their tax-exempt status."

    Keywords:

    complaint allowed; international civil servant; member state; privileges and immunities; purpose; refund; refusal; salary; staff assessment; tax;

    Consideration 17

    Extract:

    "If the organisation does not [...] contest the exempt status of the complainant, it is its duty to protect him against the claims of the authorities of a Member State, to reimburse him the amount of tax he has paid to the State, and to employ its own considerable power, authority and influence to have the [...] authorities [of that state] change their position. [...] By requiring him to appeal against his [...] tax assessment while conceding the tax-exempt status of his [...] income the organisation has failed in its duty to the complainant."

    Keywords:

    complaint allowed; international civil servant; member state; organisation's duties; privileges and immunities; refund; refusal; salary; tax;



  • Judgment 1849


    87th Session, 1999
    World Health Organization
    Extracts: EN, FR
    Full Judgment Text: EN, FR

    Considerations 18 and 19

    Extract:

    "The Tribunal considers that, in accordance with its jurisprudence, if an official receives an overpayment by mistake it should be reimbursed. Nevertheless, the organization should take into account any circumstances which would make it unfair or unjust to require repayment. [...] In the Tribunal's opinion there is no indebtedness by the complainant to the organization. It was responsible for making payments on behalf of the United Nations, but has been fully reimbursed. The organization therefore, was not entitled to withhold the grants due or make deductions from salary under rule 380.5.2 since the complainant was not indebted to it."

    Reference(s)

    Organization rules reference: STAFF RULE 380.5.2 OF WHO

    Keywords:

    amount; complaint allowed; complaint allowed in part; criteria; debt; deduction; equity; exception; recovery of overpayment; refund; unjust enrichment;



  • Judgment 1491


    80th Session, 1996
    European Organization for Nuclear Research
    Extracts: EN, FR
    Full Judgment Text: EN, FR

    Consideration 6

    Extract:

    "CERN has but one obligation under R IV 2.02: to refund taxes paid by officials 'on remuneration and benefits received from the organization'. [...] CERN is not to blame for the resulting increase in the rates of taxation of the complainants' total income. All it can do is pay back to French citizens on its staff the amounts they have paid in tax on their international earnings: it exerts control neither over the tax brackets and rates set by French law, nor over the method of reckoning their total income, which is just a feature of the French manner of processing income tax."

    Reference(s)

    Organization rules reference: CERN STAFF REGULATION R IV 2.02

    Keywords:

    domestic law; organisation's duties; privileges and immunities; rate; refund; salary; staff regulations and rules; tax;

    Consideration 8

    Extract:

    In respect of earnings from other sources than CERN, "the staff who are not French do fare better because only their other income counts for the purpose of reckoning rates of income tax and it therefore falls within lower tax brackets, whereas for the French citizens the whole of their income counts for that purpose. But the difference in treatment is not of the organization's making: it is due solely to the working of French tax law."

    Keywords:

    domestic law; equal treatment; nationality; rate; refund; tax;



  • Judgment 1438


    79th Session, 1995
    World Health Organization
    Extracts: EN, FR
    Full Judgment Text: EN, FR

    Consideration 7

    Extract:

    The complainant was denied a further extension of the period in which he was entitled to claim the refund of removal expenses. The Tribunal considers that "in accordance with its case law, [it] will not substitute its own views for those of the director-general in a matter in which he has discretion."

    Keywords:

    case law; discretion; executive head; judicial review; new time limit; refund; removal expenses; time limit;

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Last updated: 19.07.2019 ^ top