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Judgment No. 3749


The complaint is dismissed.


The complainant seeks reimbursement of additional income tax paid by her husband.

Judgment keywords


tax; complaint dismissed

Consideration 2


Article VII, paragraph 1, of the Statute of the Tribunal provides that a complaint is not receivable unless the decision impugned is a final decision and the person concerned has exhausted such other means of redress as are open to her or him under the applicable Staff Regulations. In accordance with the Tribunal’s case law, to satisfy this requirement the complainant must not only follow the prescribed internal procedure for appeal but must follow it properly and in particular observe any time limit that may be set for the purpose of that procedure (see, for example, Judgment 3296, under 10).


ILOAT reference: Article VII, paragraph 1, of the Statute
ILOAT Judgment(s): 3296


internal appeal

Consideration 5


[A]ccording to the Tribunal’s case law, an administrative decision may take any form if its existence may be inferred from a factual context demonstrating that it was indeed taken by an officer of the organisation, as is the case here (see, in particular Judgments 2573, under 8, 2629, under 6, and 3141, under 21).


ILOAT Judgment(s): 2573, 2629, 3141


decision; receivability of the complaint; definition; administrative decision

Last updated: 02.09.2020 ^ top