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Tax (486, 487,-666)
You searched for:
Keywords: Tax
Total judgments found: 44
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Judgment 5197
141st Session, 2026
European Patent Organisation
Extracts: EN,
FR
Full Judgment Text: EN,
FR
Summary: The complainant objects to the arrangements for the payment of the additional compensation to the retirement pension for health reasons provided for under the new invalidity scheme.
Consideration 8
Extract:
«Une organisation internationale est libre de modifier son régime d’invalidité et n’est pas tenue à cet effet de mettre en place un mécanisme de compensation couvrant l’entièreté de la perte subie par les membres de son personnel à la suite du passage d’un régime à un autre ni de tenir compte des effets individuels de l’imposition nationale sur chaque employé (voir, en ce sens, le jugement 3623, aux considérants 7 et 10), étant entendu que les anciens fonctionnaires ne peuvent se prévaloir du principe de l’exemption fiscale (voir, notamment, le jugement 2257, au considérant 20).
L’objectif poursuivi par le mécanisme de la compensation additionnelle n’a jamais été d’exempter intégralement les titulaires d’une pension d’ancienneté pour raisons de santé de l’imposition nationale ou de leur permettre de se prévaloir d’intérêts de retard du fait du versement anticipatif de l’impôt national sur le revenu, mais simplement de les alléger dans une certaine mesure de leur charge fiscale.
Les effets négatifs potentiels d’un paiement a posteriori de la compensation additionnelle ont été en partie tempérés par l’autre mesure de compensation, à savoir l’ajustement fiscal.
L’OEB a […] très largement fait preuve de sollicitude en introduisant trois mesures de compensation lors de la réforme du régime d’invalidité […], dont fait partie le mécanisme de la compensation additionnelle.
La circonstance que l’OEB, après avoir examiné à nouveau la situation, ait finalement décidé de faire évoluer les modalités de versement en procédant au paiement anticipé de la compensation additionnelle pendant l’année fiscale en cours n’implique pas, en soi, qu’elle aurait méconnu son devoir de sollicitude en ne procédant pas plut tôt à cette évolution. »
Reference(s)
ILOAT Judgment(s): 2257, 3623
Keywords:
compensatory allowance; invalidity; tax;
Judgment 5129
141st Session, 2026
European Organization for Nuclear Research
Extracts: EN,
FR
Full Judgment Text: EN,
FR
Summary: The complainant challenges the decision to replace his annual internal tax certificate with a statement indicating the amount of subsistence allowance that he received during the fiscal year 2019.
Judgment keywords
Keywords:
cause of action; complaint dismissed; receivability of the complaint; tax;
Judgment 5128
141st Session, 2026
European Organization for Nuclear Research
Extracts: EN,
FR
Full Judgment Text: EN,
FR
Summary: The complainant challenges the decision to replace his annual internal tax certificate with a statement indicating the amount of subsistence allowance that he received during the fiscal year 2019.
Judgment keywords
Keywords:
cause of action; complaint dismissed; receivability of the complaint; tax;
Judgment 5127
141st Session, 2026
European Organization for Nuclear Research
Extracts: EN,
FR
Full Judgment Text: EN,
FR
Summary: The complainant challenges the decision to replace his annual internal tax certificate with a statement indicating the amount of subsistence allowance that he received during the fiscal year 2019.
Judgment keywords
Keywords:
cause of action; complaint dismissed; receivability of the complaint; tax;
Judgment 5126
141st Session, 2026
European Organization for Nuclear Research
Extracts: EN,
FR
Full Judgment Text: EN,
FR
Summary: The complainant challenges the decision to replace his annual internal tax certificate with a statement indicating the amount of subsistence allowance that he received during the fiscal year 2019.
Judgment keywords
Keywords:
cause of action; complaint dismissed; receivability of the complaint; tax;
Judgment 5083
140th Session, 2025
European Patent Organisation
Extracts: EN,
FR
Full Judgment Text: EN,
FR
Summary: The complainant challenges the calculation of the partial compensation for the national taxation of his pension.
Judgment keywords
Keywords:
compensation; complaint dismissed; tax;
Judgment 5042
140th Session, 2025
International Atomic Energy Agency
Extracts: EN,
FR
Full Judgment Text: EN,
FR
Summary: The complainant challenges the communication, addressed by the IAEA to all of its staff members of British nationality, informing them that officials holding a residence permit under Article 50 of the Treaty on European Union would be considered as having obtained permanent residence status in the country of their duty station (Austria), which would affect their home leave and repatriation grant entitlements as well as the privileges and immunities granted to them.
Consideration 17
Extract:
In her 18 November 2024 comments, the complainant asks for taxation support in relation to her claim for repatriation grant. This is a new claim, which has not been made previously and is thus irreceivable (see Judgments 4665, consideration 4, 4487, consideration 15, and 4396, consideration 7). In any event and having regard to the unusual history of this matter, even if the question of taxation support can be raised now, the complainant offers no arguments as to what form of taxation support she may have been entitled to and, more importantly, no arguments identifying the legal foundation for any such entitlement which might be enforceable in proceedings before this Tribunal. This claim is rejected as irreceivable and on the merits.
Reference(s)
ILOAT Judgment(s): 4396, 4487, 4665
Keywords:
new claim; tax;
Judgment 4577
135th Session, 2023
World Tourism Organization
Extracts: EN,
FR
Full Judgment Text: EN,
FR
Summary: Follow-up judgment for the determination of material damages and consequential orders.
Consideration 7
Extract:
The next issue concerns taxes paid as a consequence of the complainant losing the benefit of tax exemption for her motor vehicle as an international civil servant employed by an international organisation. However, this loss, if it be a loss, was only remotely, and too remotely, connected with the complainant’s dismissal. This claim is rejected.
Keywords:
causal link; tax;
Judgment 4576
135th Session, 2023
World Tourism Organization
Extracts: EN,
FR
Full Judgment Text: EN,
FR
Summary: Follow-up judgment for the determination of material damages and consequential orders.
Consideration 7
Extract:
The final issue concerns taxes paid as a consequence of the complainant losing the benefit of tax exemption for his motor vehicle as an international civil servant employed by an international organisation. The submissions of both the complainant and UNWTO are a little obscure. UNWTO appears to suggest that the complainant would have had to pay the tax upon his retirement in any event. However, more fundamentally, this loss, if it be a loss, was only remotely, and too remotely, connected with the complainant’s dismissal.
Keywords:
causal link; tax;
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 Fund’s 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 “a complainant cannot attack a rule of general application unless and until it is applied in a manner prejudicial to [the complainant]” (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 Tribunal’s Statute provides that the Tribunal is competent to hear complaints “alleging non-observance, in substance or in form, of the terms of appointment [...] and of provisions of the Staff Regulations”. As the Administration’s [...] 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 Tribunal’s 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 EPO’s 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;
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