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The Tribunal found that the refusal to pay the Applicant’s taxes was lawful and that the Administration was not liable for the delay in processing of the claim.

The Applicant’s own testimony undermined his claim of extenuating circumstances. His testimony conclusively established that the Applicant did not file claims for tax reimbursement in a timely manner because he mistakenly believed that he was not required to file and pay taxes to the United States Government upon expiry of his permanent residence.His error came to light in August 2019, when the IRS placed a lien on his bank account to...

The Tribunal held that tax reimbursement is governed by a specific and unique legal regime carefully deliberated upon by the General Assembly. Staff regulation 3.3(f) cannot be read into “other payments” in staff rule 3.17(ii).

The Tribunal agreed with the Applicant’s understanding that payments under staff rule 3.17(ii) relate to all staff and all nationalities of the United Nations and are not restricted only to USA citizens as in the case for reimbursement of income tax under staff regulation 3.3(f). Hence, the two cannot be read together or have same application.

The Tribunal also agreed...

UNAT considered an appeal by the Secretary-General and a cross-appeal by Ms Johnson. UNAT agreed with UNDT’s analysis and held that the decision to deny the staff member a refund of the US income tax on her salary and emoluments was unlawful. UNAT recalled that the US grants foreign tax credits in respect of income tax paid by one of its nationals or permanent residents to another State to relieve the effects of double taxation. UNAT held that the exclusion of such credits as payment would not only contravene the principle of equality of treatment among staff members if staff members from the...

The Tribunal finds in favour of the Applicant and orders the Administration to carry out a new calculation of the 2009 staff assessment deductions that ought to be reimbursed to her, without taking into consideration her foreign tax credit. Rules governing taxation: In the Organization, as in most national systems, only the deliberative assembly may set the amount of taxes. While the executive power is responsible for setting procedural rules applicable to the collecting of taxes, it is not for that power to take decisions which modify the amount set by the assembly. Hierarchy of the...