Judgment No. 514
Decision
THE COMPLAINT IS DISMISSED.
Consideration 4
Extract:
"It is unnecessary here to consider to what extent [an administration] directive can confer on the staff member a contractual right capable of being enforced by the Tribunal. Assuming that it can, and that in this case it does, the reasoning in paragraph 7 of Judgment No. 426 would apply to prevent it from being an acquired right." Judgment 426 states that an official is given an acquired right to fundamental benefits only. Reimbursement of tax on lump-sum payments from the pension fund may not be construed as a fundamental benefit.
Reference(s)
Jugement(s) TAOIT: 426
Keywords
acquired right; administrative instruction; contract; pension; lump-sum; tax; refund
Consideration 5
Extract:
"A change in a rule or practice [...] is a sufficient ground within the meaning of [the principle of equality of treatment] for distinguishing those who made their claim before from those who made their claim after."
Keywords
equal treatment; practice; amendment to the rules
Consideration 6
Extract:
"The Tribunal in Judgment no. 426 decided that a practice by the United Nations to reimburse tax on lump-sum communications was irrelevant." The United Nations introduced a transitional measure to protect the acquired rights of serving officials when it discontinued the practice. The organisation in question did not do likewise. The point raised is not within the jurisdiction of the Tribunal.
Reference(s)
Jugement(s) TAOIT: 426
Keywords
transitional measures; competence of tribunal; practice; amendment to the rules; lump-sum; commutation; tax; refund
| 
