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Judgment No. 2032

Decision

1. THE IMPUGNED DECISION IS SET ASIDE AND IT IS DECLARED THAT THE COMPLAINANT WAS ENTITLED TO BE REIMBURSED BY THE OPCW FOR THE GERMAN INCOME TAX ACTUALLY PAID BY HIM IN RESPECT OF THE YEAR 1994.
2. THE OPCW SHALL PAY THE COMPLAINANT 1,000 EUROS IN COSTS.

Consideration 14

Extract:

"Where a State imposes tax upon its nationals who are international civil servants in receipt of income some of which is tax exempt and some of which is not the only proper method of determining how much tax should actually be paid is to calculate the hypothetical amount which would be due if the exempt income had not been received."

Keywords

complaint allowed; member state; reckoning; salary; privileges and immunities; tax; official

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; member state; organisation's duties; salary; privileges and immunities; tax; refund; refusal; official

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; member state; salary; staff assessment; privileges and immunities; tax; refund; purpose; refusal; official

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; member state; organisation's duties; salary; privileges and immunities; tax; refund; refusal; official

Consideration 17

Extract:

"Exemption from national taxes is an essential condition of employment in the international civil service and is an important guarantee of independence and objectivity. It cannot be made to depend upon the whim of national taxing authorities [...]."

Keywords

complaint allowed; independence; member state; salary; privileges and immunities; tax; safeguard; official



 
Last updated: 26.06.2020 ^ top