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Tax (486, 487,-666)

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Keywords: Tax
Total judgments found: 35

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  • Judgment 4075


    127th Session, 2019
    Global Fund to Fight AIDS, Tuberculosis and Malaria
    Extracts: EN, FR
    Full Judgment Text: EN, FR
    Summary: The complainant contests the Global Fundís decision to amend the methodology used for the calculation of the tax equalization payments made to eligible staff members.

    Consideration 4

    Extract:

    The Tribunal has consistently held that ďa complainant cannot attack a rule of general application unless and until it is applied in a manner prejudicial to [the complainant]Ē (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 Tribunalís Statute provides that the Tribunal is competent to hear complaints ďalleging non-observance, in substance or in form, of the terms of appointment [...] and of provisions of the Staff RegulationsĒ. As the Administrationís [...] 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 Tribunalís competence and is irreceivable and will be dismissed.

    Reference(s)

    ILOAT reference: Article II, paragraph 5, of the Statute
    ILOAT Judgment(s): 3291, 3427, 3628, 4028

    Keywords:

    general decision; individual decision; receivability of the complaint; tax; tax equalization;

    Judgment keywords

    Keywords:

    complaint dismissed; general decision; individual decision; member state; tax; tax equalization;



  • Judgment 4018


    126th Session, 2018
    European Organisation for the Safety of Air Navigation
    Extracts: EN, FR
    Full Judgment Text: EN, FR
    Summary: The complainant challenges the decision no longer to pay him an expatriation allowance.

    Consideration 17

    Extract:

    The complainant asks the Tribunal to rule that, should the various sums awarded to him by this judgment be subject to national taxation, he would be entitled to a refund of the tax paid from Eurocontrol. However, in the absence of a present cause of action in this respect, this claim must be dismissed as irreceivable (see, for example, Judgments 3255, under 15, or 3424, under 15).

    Reference(s)

    ILOAT Judgment(s): 3255, 3424

    Keywords:

    cause of action; tax;



  • Judgment 3878


    124th Session, 2017
    Food and Agriculture Organization of the United Nations
    Extracts: EN, FR
    Full Judgment Text: EN, FR
    Summary: 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.

    Judgment keywords

    Keywords:

    complaint dismissed; tax;

    Consideration 16

    Extract:

    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.

    Keywords:

    duty of care; tax;



  • Judgment 3778


    123rd Session, 2017
    European Patent Organisation
    Extracts: EN, FR
    Full Judgment Text: EN, FR
    Summary: The complainant impugns the rejection of his internal appeal against the EPOís refusal to clarify his fiscal situation with the Dutch tax authorities.

    Judgment keywords

    Keywords:

    complaint dismissed; tax;



  • Judgment 3749


    123rd Session, 2017
    Global Fund to Fight AIDS, Tuberculosis and Malaria
    Extracts: EN, FR
    Full Judgment Text: EN, FR
    Summary: The complainant seeks reimbursement of additional income tax paid by her husband.

    Judgment keywords

    Keywords:

    complaint dismissed; tax;



  • Judgment 3427


    119th Session, 2015
    European Patent Organisation
    Extracts: EN, FR
    Full Judgment Text: EN, FR
    Summary: The complainants unsuccessfully challenge a series of decisions concerning pension issues, those being decisions of general application.

    Consideration 32

    Extract:

    The complainants contend that they have a direct interest in decision CA/D 14/08 because it concerns the tax adjustments of employees recruited before 1 January 2009. It does not follow from the fact that a complainant has an interest either direct or otherwise in a decision that the decision has been applied to the complainant and that it has been applied in a manner prejudicial to the complainant.

    Keywords:

    cause of action; individual decision; lack of injury; tax;



  • Judgment 3424


    119th Session, 2015
    Global Fund to Fight AIDS, Tuberculosis and Malaria
    Extracts: EN, FR
    Full Judgment Text: EN, FR
    Summary: The Tribunal found that the impugned implied decision was flawed.

    Consideration 15

    Extract:

    "The complainant requests the Tribunal to find that, should this sum be subject to national taxation, he would be entitled to a refund of the tax paid from the Global Fund. However, in the absence of a present cause of action in this respect, the claim must be dismissed as irreceivable (see, for example, Judgments 3255, under 15, or 3270, under 10)."

    Reference(s)

    ILOAT Judgment(s): 3255, 3270

    Keywords:

    refund; tax;



  • Judgment 3423


    119th Session, 2015
    Global Fund to Fight AIDS, Tuberculosis and Malaria
    Extracts: EN, FR
    Full Judgment Text: EN, FR
    Summary: The Tribunal found that the impugned implied decision was flawed.

    Considerations 16 and 17

    Extract:

    "The complainants request the Tribunal to find that, should the sums awarded to them be subject to national taxation, they would be entitled to a refund of the tax paid from the Global Fund. However, in the absence of a present cause of action in this respect, the claim must be dismissed as irreceivable (see, for example, Judgments 3255, under 15, or 3270, under 10).
    The Fund requests, as a counterclaim, that the complainants be ordered to pay costs. But the very fact that the complainants succeed in part is sufficient to demonstrate that their complaints were not vexations and that this claim must therefore be rejected."

    Reference(s)

    ILOAT Judgment(s): 3255, 3270

    Keywords:

    refund; tax;



  • Judgment 3421


    119th Session, 2015
    World Intellectual Property Organization
    Extracts: EN, FR
    Full Judgment Text: EN, FR
    Summary: The complainant successfully challenges the rejection of his application in a selection process.

    Consideration 2(c)

    Extract:

    [T]he Tribunal must [...] point out that, in the absence of a present cause of action, the claim to a refund by the defendant organisation of any national tax which might be paid on the sums possibly awarded under this judgment is not receivable (see, in particular, Judgment 3097, under 9).

    Reference(s)

    ILOAT Judgment(s): 3097

    Keywords:

    tax;



  • Judgment 3336


    118th Session, 2014
    European Patent Organisation
    Extracts: EN, FR
    Full Judgment Text: EN, FR
    Summary: Considering that his personal particulars form showing his total retirement pension should also show the amount of the internal tax levied on it, the complainant impugns the decision dismissing his request to modify this document.

    Judgment keywords

    Keywords:

    tax;



  • Judgment 3335


    118th Session, 2014
    European Patent Organisation
    Extracts: EN, FR
    Full Judgment Text: EN, FR
    Summary: The complainant impugns the decision dismissing his appeal against the alleged double taxation (both national and internal) of his retirement pension.

    Judgment keywords

    Keywords:

    complaint dismissed; tax;



  • Judgment 3281


    116th Session, 2014
    United Nations Educational, Scientific and Cultural Organization
    Extracts: EN, FR
    Full Judgment Text: EN, FR
    Summary: Tax refunds due as a result of tax credits.

    Judgment keywords

    Keywords:

    case sent back to organisation; complaint allowed; decision quashed; domestic law; member state; organisation's duties; payment; reckoning; refund; salary; staff regulations and rules; status of complainant; tax;



  • Judgment 3124


    113th Session, 2012
    International Telecommunication Union
    Extracts: EN, FR
    Full Judgment Text: EN, FR

    Consideration 10

    Extract:

    The complainant's claim that the ITU should be ordered to reimburse her any national tax which might be levied on the sums awarded to her must be dismissed for want of a present cause of action in this regard.

    Keywords:

    tax;



  • Judgment 3020


    111th Session, 2011
    World Trade Organization
    Extracts: EN, FR
    Full Judgment Text: EN, FR

    Consideration 6

    Extract:

    WTO Staff Rule 106.11 provides that "[n]ational income tax on salaries, allowances, indemnities or grants paid by the WTO shall be refunded to the staff member by the WTO." The complainant considers that her salary is indirectly taxed, because it is included in the assessment of her husband's rate of income tax. The Organization rejected her claims for reimbursement of what she describes as "over-taxation by the Swiss tax authorities". The Tribunal holds that "[t]he refusal to provide compensation for the additional amount of tax unfairly levied on the couple's income solely because of the complainant's earned income, although it was exempt from taxation, would have a paradoxical effect. A rule designed to guarantee equal wages would lead to unjustifiable inequality between an official whose earned income was unduly taxed although it was by law exempt from taxation and an official whose tax-exempt salary was taken into account for assessment purposes, thus reducing his/her spouse's disposable income after tax and therefore his/her economic capacity from which the official living with him/her naturally benefits. The impugned decision is therefore unlawful."

    Reference(s)

    Organization rules reference: WTO Staff Rule 106.11

    Keywords:

    allowance; breach; compensatory allowance; decision quashed; deduction; domestic law; effect; equal treatment; grounds; marital status; official; organisation; payment; purpose; rate; reckoning; recovery of overpayment; reduction of salary; refund; refusal; request by a party; safeguard; salary; staff regulations and rules; status of complainant; tax; written rule;

    Consideration 5

    Extract:

    "It does not lie within the Tribunal's competence, as defined in Article II, paragraph 5, of its Statute, to examine whether the practice followed by the Genevan tax authorities [...] was compatible with the provisions on the exemption enjoyed in principle by the complainant as a[n] official employed by an international organisation which has concluded a headquarters agreement with Switzerland [...]."

    Reference(s)

    ILOAT reference: Article II, paragraph 5, of the Statute

    Keywords:

    competence of tribunal; domestic law; exception; headquarters agreement; iloat statute; limits; official; organisation; status of complainant; tax; written rule;

    Consideration 8

    Extract:

    WTO Staff Rule 106.11 provides that "[n]ational income tax on salaries, allowances, indemnities or grants paid by the WTO shall be refunded to the staff member by the WTO." The complainant considers that her salary is indirectly taxed, because it is included in the assessment of her husband's rate of income tax.
    "[T]here is no need to entertain the claim that the WTO should be ordered to 'employ its authority and power' to persuade the competent Swiss authorities to abandon the practice giving rise to this dispute, since the Tribunal has no jurisdiction to issue such an order."

    Reference(s)

    Organization rules reference: WTO Staff Rule 106.11

    Keywords:

    competence of tribunal; domestic law; marital status; order; ratione materiae; tax;



  • Judgment 2862


    108th Session, 2010
    International Organization for Migration
    Extracts: EN, FR
    Full Judgment Text: EN, FR

    Considerations 3 and 7

    Extract:

    The critical issue raised by this complaint is whether the complainant was entitled to reimbursement of income tax levied in Canada on the salary and allowances received by her from the Organization.
    "It is not in dispute that the complainant was informed before she accepted the offer of appointment that she was not entitled to reimbursement of income tax paid in Canada. She claims that the information given to her at that time was false and that at all relevant times the Staff Regulations and Rules provided for reimbursement [...]. In support of her claim she provides a version of Annex A to the Staff Regulations and Rules [...]. IOM produces another version [of the said Annex]."
    "IOM seeks an order for costs against the complainant. Given that initial correspondence with the complainant suggested that income tax would be reimbursed, and given also the confusion relating to the precise terms of Annex A, including that the complainant was provided with a hard copy of the annex in its unamended form, this is not an appropriate case in which to award costs against the complainant."

    Keywords:

    costs; organisation's duties; payment; refund; staff regulations and rules; tax;



  • Judgment 2783


    106th Session, 2009
    International Atomic Energy Agency
    Extracts: EN, FR
    Full Judgment Text: EN, FR

    Considerations 12-14

    Extract:

    The complainant, who parks his car in the Vienna International Centre (VIC), is challenging the decision to double the monthly parking fee effective 1 January 2007.
    "In the present case, the impugned decision affects the complainant not as a staff member of the Agency but in his capacity as a user of the VIC garage. Moreover, the financial conditions governing the use of this garage, which is merely a facility offered to the staff of the various international organisations occupying the VIC, do not form part of the complainant's terms of appointment or of the Agency's Staff Regulations.
    'While the payment of the fee for the use of the garage does in fact take the form of a direct deduction from the Agency's staff members' salaries, this is simply a means of payment adopted for convenience sake, which does not in any way alter the nature of the fee and does not, in particular, have the effect of incorporating it into the complainant's terms of employment. In this respect, the deduction is comparable to those which an employer may effect from an employee's wages for the purpose of paying, for example, a tax or contribution that is levied at source; here too, the fact that the tax or contribution is so deducted does not afford grounds for considering it to be part of the employee's terms of employment.
    This dispute does not therefore fall within the scope of the [...] provisions of Article II, paragraph 5, of the Statute of the Tribunal."

    Reference(s)

    ILOAT reference: Article II, paragraph 5, of the Statute

    Keywords:

    amendment to the rules; amount; competence of tribunal; condition; contract; deduction; effect; facilities; iloat statute; increase; official; payment; provision; salary; staff regulations and rules; status of complainant; tax; terms of appointment;



  • Judgment 2450


    99th Session, 2005
    International Federation of Red Cross and Red Crescent Societies
    Extracts: EN, FR
    Full Judgment Text: EN, FR

    Consideration 13

    Extract:

    "[T]here is no rule or general principle that obliges an international organisation to reimburse its staff for taxes payable outside the host country pursuant to legislation which is not that of the host country."

    Keywords:

    applicable law; domestic law; general principle; headquarters; organisation; organisation's duties; refund; staff regulations and rules; tax;



  • Judgment 2296


    96th Session, 2004
    International Labour Organization
    Extracts: EN, FR
    Full Judgment Text: EN, FR

    Consideration 13

    Extract:

    "[T]he right of an international civil servant to recover from his employer the taxes which he has been forced to pay on his tax-exempt income cannot be made contingent upon the employer's right to recover those amounts from the national government concerned."

    Keywords:

    condition; member state; official; organisation; privileges and immunities; refund; refusal; right; tax;

    Consideration 12

    Extract:

    "There can be no doubt of the right of an international organisation to set obligatory rules for the conduct of its staff governing various aspects of their relations with their employer, and that this right includes the right to set reasonable limitation periods during which claims against the employer must be asserted. However, such rules must be published or otherwise made known to all the members of staff concerned in a way which can leave absolutely no doubt as to the nature and reach of the rule, and no doubt that it has been brought to the attention of all those to whom it applies. Even if the [Organization] had succeeded in showing that the tax reimbursement instructions had been given to the staff individually, which it has signally failed to do, it would also have to have shown that all others in like case had been similarly advised. Rules limiting the right to exercise a fundamental condition of employment applicable to all international civil servants are only permissible if they, too, are applicable to all."

    Keywords:

    enforcement; equal treatment; evidence; judicial review; limits; official; organisation's duties; payment; provision; publication; purport; reasonable time; refund; right; tax; terms of appointment; time limit;



  • Judgment 2257


    95th Session, 2003
    European Patent Organisation
    Extracts: EN, FR
    Full Judgment Text: EN, FR

    Consideration 20

    Extract:

    "The principle of tax exemption does not apply to former staff members."

    Keywords:

    pension; privileges and immunities; retirement; tax;



  • Judgment 2256


    95th Session, 2003
    Organisation for the Prohibition of Chemical Weapons
    Extracts: EN, FR
    Full Judgment Text: EN, FR

    Considerations 14-16

    Extract:

    "With regard to the role of a tax reimbursement agreement, the Tribunal stated the following [in judgment 2032]: "It would be strange indeed if the absence of [a tax reimbursement agreement (TRA)] could be invoked by an international organisation or its member states to deprive some staff members and not others of their tax-exempt status. If a member state in breach of its international obligations taxes the exempt income of a staff member, the reimbursement of that tax cannot be made to depend upon the grace and favour of that state."[T]he evident corollary of that statement is that it would similarly be strange if the existence of an agreement could be invoked by an international organisation to deprive some staff members and not others of their tax-exempt status. Such an agreement is meant to set the terms of a member state's commitment to refund an organisation for tax reimbursements. It must, however, conform with international law and cannot be used to undermine the fundamental principles of tax exemption recalled by the Tribunal. Thus, even if the text of the TRA had the reach which the organisation contends for it, which may be doubted, it would simply be unenforceable as being contrary to law. [...] It is likewise with the provisions of the Staff Regulations which, in the organisation's submissions, would limit the complainant's right to tax reimbursement to the amounts actually paid to the organisation by the United States under the TRA. Like the TRA itself, the Staff Regulations must be in conformity with the requirements of the law and where they are not, they are simply unenforceable."

    Reference(s)

    ILOAT Judgment(s): 2032

    Keywords:

    equal treatment; international civil service principles; member state; no provision; privileges and immunities; refund; salary; staff regulations and rules; tax;

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Last updated: 22.01.2021 ^ top