Judgment No. 1182

• Organization: European Organization for Nuclear Research (CERN)
• Date: 15.07.1992
• Original: French
• Judges: Ducoux, Suffian, Carroll
• Full judgment text - Full judgment text (french)

Decision

1. THE IMPUGNED DECISION IS SET ASIDE.
2. CERN SHALL PAY THE COMPLAINANT THE SUMS WRONGFULLY WITHHELD FROM ITS REFUNDS OF TAX FOR 1987, 1988 AND 1989.
3. IT SHALL PAY HIM 8,000 FRENCH FRANCS IN COSTS.

Summary

Extract:

Under Articles R IV 2.01 and 2.02 of CERN's Staff Regulations staff members must comply with national tax law. CERN, however, refunds any direct taxation on pay upon receiving proof of payment. The complainant, a Frenchman, met his obligations toward his home country. Owing to a peculiar feature of French tax law, part of the amount he had paid did not appear on the supporting documents which he had submitted to CERN with his claim for refund. The organization's decision must be set aside because it is at odds with the principle "that all the staff of an organisation shall enjoy equal treatment".

Reference(s)

Organization rules reference: ARTICLE R IV 2.01 OF THE CERN STAFF REGULATIONS;
ARTICLE R IV 2.02 OF THE CERN STAFF REGULATIONS

Keywords

equal treatment; staff regulations and rules; privileges and immunities; tax; refund