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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...

Before the Tribunal, following its Judgment Johnson UNDT/2011/144, as confirmed by the Appeals Tribunal in Johnson 2012-UNAT-240, the Respondent does not contest anymore that the Applicant by using her foreign tax credit paid as a matter of fact part of the taxes due. The Respondent nevertheless refuses to reimburse to the Applicant the staff assessment deductions made, which the latter contests. The Tribunal finds in favor of the Applicant and orders the Administration to carry out a new calculation of the 2010 staff assessment deductions that ought to be reimbursed to her.