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Lump-sum (472, 473, 474, 475, 476, 477,-666)

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Keywords: Lump-sum
Total judgments found: 9

  • Judgment 2403


    98th Session, 2005
    Organisation for the Prohibition of Chemical Weapons
    Extracts: EN, FR
    Full Judgment Text: EN, FR

    Consideration 16

    Extract:

    "It is not in doubt that an international organisation is under an obligation to take proper measures to protect its staff members from physical injury occurring in the course of their employment. The same is true with respect to loss of or damage to their personal property. As a matter of principle, the same must be true of financial loss suffered in the course of their employment. Particularly is that so where, as here, the loss is directly associated with compulsory participation in a fund established by the organisation and managed in accordance with rules which limit the participants' rights with respect to that fund."

    Keywords:

    deficiency payment; liability; lump-sum; material injury; organisation's duties; participation; pension; provident fund; right; working conditions;



  • Judgment 1955


    89th Session, 2000
    European Organisation for the Safety of Air Navigation
    Extracts: EN, FR
    Full Judgment Text: EN, FR

    Summary

    Extract:

    According to Annex IV, Article 27, first paragraph, of the General Conditions of Employment governing servants at Eurocontrol, the divorced wife of a servant or former servant of Eurocontrol can only claim a survivor's pension if, at the date of former husband's death, she can justify her entitlement to receive monthly maintenance payments. In the present case, the complainant agreed to a lump-sum payment from her former husband in full and final settlement of his obligation to pay maintenance. Therefore, she cannot claim a survivor's pension.

    Reference(s)

    Organization rules reference: ANNEX IV, ARTICLE 27 OF THE EUROCONTROL GENERAL CONDITIONS OF EMPLOYMENT

    Keywords:

    condition; lump-sum; pension; pension entitlements; staff regulations and rules; survivor's benefit;



  • Judgment 1662


    83rd Session, 1997
    European Organization for Nuclear Research
    Extracts: EN, FR
    Full Judgment Text: EN, FR

    Consideration 20

    Extract:

    "There is no general rule requiring the [CERN Pension] Fund to pay interest on the transfer value [of pension entitlements]. So the Fund was free to rely on the text of its own rules, which do not expressly provide for interest, and on consistent practice."

    Keywords:

    cern pension fund; general principle; interest on damages; lump-sum; pension; pension entitlements; practice; transfer of pension rights; written rule;



  • Judgment 1053


    69th Session, 1990
    International Atomic Energy Agency
    Extracts: EN, FR
    Full Judgment Text: EN, FR

    Consideration 7, Summary

    Extract:

    When the complainants retired in 1988 they chose to take partial lump-sum payment of their pensions in the belief that United States taxes levied on those amounts would be reimbursed in keeping with a practice that remained in force until 1989. But they were denied reimbursement. As the complainants all believed the practice to be applicable when they made their choice, both the principle of non-retroactivity and that of good faith apply.

    Keywords:

    amendment to the rules; date; good faith; lump-sum; non-retroactivity; pension; pension entitlements; practice; refund; retirement; tax;

    Summary

    Extract:

    In respect of tax reimbursement the IAEA took the reference in Provisional Staff Regulation 5.02(a) to "salaries or allowances paid by the Agency" to cover lump-sum payments from the United Nations Joint Staff Pension Fund between 1980 and 1989. The Tribunal holds that, "having been followed over several years,the interpretation became part of the Agency's personnel policy and had to be applied to all departing staff members who found themselves in similar circumstances. If the Agency chose to take a different view of the interpretation at a later stage, it could not in doing so break with the general principle of good faith which it is required to observe in dealings with its staff members."

    Reference(s)

    Organization rules reference: IAEA PROVISIONAL STAFF REGULATION 5.02(A)

    Keywords:

    amendment to the rules; good faith; interpretation; lump-sum; pension; practice; refund; staff regulations and rules; tax;



  • Judgment 971


    66th Session, 1989
    World Health Organization
    Extracts: EN, FR
    Full Judgment Text: EN, FR

    Consideration 16

    Extract:

    "Besides an annual invalidity pension, an employee is entitled under Rule 14 of the compensation rules to lump-sum compensation for permanent loss of a member or function [thereof]".

    Keywords:

    compensation; incapacity; invalidity; lump-sum;



  • Judgment 514


    49th Session, 1982
    Pan American Health Organization
    Extracts: EN, FR
    Full Judgment Text: EN, FR

    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)

    ILOAT Judgment(s): 426

    Keywords:

    amendment to the rules; commutation; competence of tribunal; lump-sum; practice; refund; tax; transitional measures;

    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)

    ILOAT Judgment(s): 426

    Keywords:

    acquired right; administrative instruction; contract; lump-sum; pension; refund; tax;



  • Judgment 454


    46th Session, 1981
    Food and Agriculture Organization of the United Nations
    Extracts: EN, FR
    Full Judgment Text: EN, FR

    Considerations

    Extract:

    The question is whether a citizen of the United States who has been employed by an international organisation and who on retirement has elected to take part of the pension due to him in the form of a lump sum is entitled to be reimbursed by the organisation for the tax levied by the government of the United States on the lump-sum payment. He is not so entitled; see Judgment No. 426.

    Reference(s)

    ILOAT Judgment(s): 426

    Keywords:

    commutation; lump-sum; pension; refund; tax;



  • Judgment 426


    45th Session, 1980
    Pan American Health Organization
    Extracts: EN, FR
    Full Judgment Text: EN, FR

    Consideration 9

    Extract:

    The complainant claims reimbursement of the tax payable on a lump-sum payment from the pension fund. He relies on the principle of equality of treatment with two officials who had opted for a repayment of their own contributions and to whom the organisation reimbursed taxation payable in respect of those contributions. "The Tribunal considers that there is a categorical distinction between persons who elect to take a repayment of contributions and those who elect to take a lump-sum payment in part commutation of a pension; and that the principle of equality does not require the two categories to be treated in the same way."

    Keywords:

    commutation; contributions; equal treatment; lump-sum; pension; refund; tax;

    Considerations 4-5

    Extract:

    The complainant's contract stated: "Income tax reimbursable on PAHO/WHO earnings only". There is not in the contract nor in statutory provisions a comprehensive definition of "earnings". In its natural meaning the word covers all the emoluments and benefits paid by the employer to the staff member. "In the opinion of the Tribunal 'earnings' do not, in the absence of an express provision to the contrary, include a lump-sum payment, payable not by the employer but by the Fund in which the staff member has in effect invested a part of his earnings."

    Keywords:

    condition; lump-sum; refund; tax;



  • Judgment 148


    23rd Session, 1970
    Food and Agriculture Organization of the United Nations
    Extracts: EN, FR
    Full Judgment Text: EN, FR

    Consideration 4

    Extract:

    "The conversion of annual compensation payments to a lump sum payment as provided for under [the applicable provision] is justified only in cases of permanent incapacity. As the Medical Board considers that the complainant's condition is capable of improvement his claim for conversion is not well founded."

    Keywords:

    condition; disability benefit; incapacity; lump-sum; rate;


 
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