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Judgment No. 2296


1. The impugned decision is set aside.
2. The ILO shall reimburse the complainant the sum of 16,718 United States dollars.

Consideration 12


"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."


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

Consideration 13


"[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."


organisation; member state; privileges and immunities; tax; refund; condition; refusal; right; official

Last updated: 20.08.2020 ^ top