Judgment No. 3878
The complaint is dismissed.
The complainant contests the decision not to reimburse him for his FAO-derived income taxes, interest charges and penalties paid to the United States tax authorities.
tax; complaint dismissed
[A] staff member is deemed to know the regulations and rules governing her or his appointment (see, for example, Judgments 1700, consideration 28, 2960, consideration 7, 3135, consideration 14, and 3726, consideration 12).
Jugement(s) TAOIT: 1700, 2960, 3135, 3726
duty to be informed; ignorance of the rules; duty to know the rules
Having regard to the Staff Regulations and Staff Rules and the relevant Administrative Circulars, it is clear that the FAO has a duty of care towards it staff members stemming from its obligations in relation to the reimbursement of income tax. However, the duty of care does not extend to the obligations resting exclusively with the staff member for the filing of tax returns, making tax payments when due, and complying with applicable income tax laws. Further, as stated in the rules and relevant Administrative Circulars, the duty of care does not extend to providing advice or assistance in relation to these staff member responsibilities.
tax; duty of care