2014-UNAT-395, Johnson
UNAT considered an appeal by the Secretary-General. UNAT held that the 2009 Johnson case and the present case dealt with identical factual circumstances. UNAT noted that the Secretary-General contended that, following the issuance of judgment No. 2012-UNAT-240, it was clear that he could no longer require staff members to apply their foreign tax credits to reduce tax liability. UNAT noted that the staff member had already used her foreign tax credit in 2010 before the Organisation changed its policy and rescinded its decision to require her to apply her foreign tax credits for her 2010 tax returns. UNAT ordered the Secretary-General to reimburse the staff member the staff assessment deducted from her salary and other emoluments for the year 2010. UNAT dismissed the appeal and affirmed the UNDT judgment.
The Applicant sought to obtain from the Organisation reimbursement of the staff assessment deducted from her salary. UNDT issued judgment No. UNDT/2013/052 which found that its jurisprudence in Johnson (judgment No. UNDT/2011/144), confirmed by UNAT, applied to the case at bar which concerned the amount of the staff assessment deducted from the Applicant’s salary and other emoluments for 2010. UNDT held that for the same reasons as those set out in judgment Nos. UNDT/2011/144 and 2012-UNAT-240, it was appropriate to order the Secretary-General to reimburse the staff assessment deducted from the Applicant’s salaries and other emoluments for 2010. UNDT held that the amount to be reimbursed to the Applicant should be calculated by the Income Tax Unit of the Ãå±±½ûµØby considering that the income tax due by the Applicant to the United States Internal Revenue Service in 2010. UNDT held that to determine the amount to be reimbursed, the Income Tax Unit could consider eventual overpayments received by the Applicant in previous years until the previous judgment (UNDT/2011/144) had been executed.
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