The UNAT noted that when the staff member had moved to North Carolina, he had not enquired whether or not he was obligated to pay the income tax of that state. Nevertheless, the UNAT concluded that the Secretary-General had erred in applying a one-year time limit to his request for reimbursement of his North Carolina state income tax for 2015-2018.
The UNAT considered the language of the relevant Staff Regulations and Staff Rules, interpretative doctrines, the legal regime of staff assessment, the hierarchy of the relevant norms and the apparent intent of the General Assembly. The UNAT...