Judgment No. 4075
The complaint is dismissed.
The complainant contests the Global Fund’s decision to amend the methodology used for the calculation of the tax equalization payments made to eligible staff members.
general decision; individual decision; member state; tax; tax equalization; complaint dismissed
The Tribunal has consistently held that “a complainant cannot attack a rule of general application unless and until it is applied in a manner prejudicial to [the complainant]” (see, for example, Judgments 3427, under 31, 4028, under 3, 3628, under 4, and 3291, under 8). It is clear that the decision to amend the calculation of the tax equalization payments is a decision of general application that would necessarily require implementation through an individual decision to have any effect on a staff member. It follows that the decision was not open to challenge by the complainant until the new methodology was applied to calculate the amount of the tax equalization payment due to her for a particular year. This was not the case at the time the complainant submitted her Request for Resolution. Article II, paragraph 5, of the Tribunal’s Statute provides that the Tribunal is competent to hear complaints “alleging non-observance, in substance or in form, of the terms of appointment [...] and of provisions of the Staff Regulations”. As the Administration’s [...] decision was a decision of general application and was not applied to the complainant through an individual decision, the complaint is beyond the scope of the Tribunal’s competence and is irreceivable and will be dismissed.
ILOAT reference: Article II, paragraph 5, of the Statute
Jugement(s) TAOIT: 3291, 3427, 3628, 4028
general decision; individual decision; receivability of the complaint; tax; tax equalization