UNDT/2022/009

UNDT/2022/009, Elmore

UNAT Held or UNDT Pronouncements

- The question at hand is whether the Applicant has been fully reimbursed for her 2019 tax liability, regardless of tax liability share. What affects an Applicant’s terms of employment is the payment of her total tax liability and not how different entities are to cover it. Any issue concerning the division of tax liability is to be dealt with by the Organizations involved, not by the Applicant. - The total amount received by the Applicant equals the undisputed total amount that she was entitled to receive. Consequently, the Applicant has been reimbursed in full for her tax liability.

Decision Contested or Judgment Appealed

The Applicant filed an application against the United Nations’s Tax Unit seeking the full reimbursement of her 2019 tax liability claiming that the division of shares for her tax liability between the �山��and the STL was wrongly calculated. This, she argued, led to the STL paying her more than they should have and the �山��paying less.

Outcome

Dismissed on merits

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The judgment summaries were generally prepared in English. They were translated into French and are being reviewed for accuracy of the translation.

Full Judgment

Applicants/ Appellants

Elmore

Entity

UNAKRT

Case Number(s)

UNDT/GVA/2021/32

Tribunal

UNDT

Registry Location :

Geneva