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Tax equalization (837,-666)

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Keywords: Tax equalization
Total judgments found: 1

  • 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


    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.


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


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

    Judgment keywords


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

Last updated: 28.03.2023 ^ top