Commutation (474,-666)

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Keywords: Commutation
Total judgments found: 4

• Judgment 2362

  
  97th Session, 2004
  International Labour Organization
  Extracts: EN, FR
  Full Judgment Text: EN, FR

  Consideration 4

  Extract:

  "By virtue of successive short-term contracts and extensions thereof, [the complainant's] service lasted for four years. The series of extensions and the grant of pension coverage and other benefits did not signify a change in her original status. Staff Rule 3.5(a) [...] cannot be invoked by her as proof that her appointment had been converted to fixed-term. While this provision ostensibly bestows on her 'the terms and conditions of a fixed-term appointment', it would be stretching the intent and signification of the provision to make the complainant a fixed-term official (see Judgment 1666). Had that been the purpose of the Rule, it would have explicitly so provided instead of stating that 'the terms and conditions of a fixed-term appointment [...] shall apply to [the official concerned]'. The complainant was recruited as a short-term official and remained one at all times."

  Reference(s)

  Organization rules reference: Staff Rule 3.5(a) of the Rules Governing Conditions of Service of Short-Term Officials
  ILOAT Judgment(s): 1666
  

  Keywords:

  amendment to the rules; commutation; contract; evidence; extension of contract; fixed-term; fringe benefits; fund membership; interpretation; official; period; provision; purpose; short-term; staff regulations and rules; status of complainant; successive contracts; terms of appointment; unjspf;
  

  
  
  

• Judgment 514

  
  49th Session, 1982
  Pan American Health Organization
  Extracts: EN, FR
  Full Judgment Text: EN, FR

  Consideration 6

  Extract:

  "The Tribunal in Judgment no. 426 decided that a practice by the United Nations to reimburse tax on lump-sum communications was irrelevant." The United Nations introduced a transitional measure to protect the acquired rights of serving officials when it discontinued the practice. The organisation in question did not do likewise. The point raised is not within the jurisdiction of the Tribunal.

  Reference(s)

  ILOAT Judgment(s): 426
  

  Keywords:

  amendment to the rules; commutation; competence of tribunal; lump-sum; practice; refund; tax; transitional measures;
  

  
  
  

• Judgment 454

  
  46th Session, 1981
  Food and Agriculture Organization of the United Nations
  Extracts: EN, FR
  Full Judgment Text: EN, FR

  Considerations

  Extract:

  The question is whether a citizen of the United States who has been employed by an international organisation and who on retirement has elected to take part of the pension due to him in the form of a lump sum is entitled to be reimbursed by the organisation for the tax levied by the government of the United States on the lump-sum payment. He is not so entitled; see Judgment No. 426.

  Reference(s)

  ILOAT Judgment(s): 426
  

  Keywords:

  commutation; lump-sum; pension; refund; tax;
  

  
  
  

• Judgment 426

  
  45th Session, 1980
  Pan American Health Organization
  Extracts: EN, FR
  Full Judgment Text: EN, FR

  Consideration 9

  Extract:

  The complainant claims reimbursement of the tax payable on a lump-sum payment from the pension fund. He relies on the principle of equality of treatment with two officials who had opted for a repayment of their own contributions and to whom the organisation reimbursed taxation payable in respect of those contributions. "The Tribunal considers that there is a categorical distinction between persons who elect to take a repayment of contributions and those who elect to take a lump-sum payment in part commutation of a pension; and that the principle of equality does not require the two categories to be treated in the same way."

  Keywords:

  commutation; contributions; equal treatment; lump-sum; pension; refund; tax;