2014-UNAT-424, McCloskey
UNAT considered an appeal by the Secretary-General. UNAT held that as a consequence of the UN Income Tax Unit’s (ITU) unlawful decision, the staff member had been harmed in the amount of the foreign tax credits he was required to use since he no longer had use of these credits to reduce his or his wife’s income tax liability in future years. UNAT held that the staff member’s claim for a refund was not moot, as UNDT had correctly determined. UNAT held that there was no basis to the Secretary-General’s claim that the ITU did not need to provide a refund of the foreign tax credits to the staff...