UNDT/GVA/2012/54

Confirmative decisions: These decisions do not re-open time limits for formal contestation.

The UNDT found, in its earlier Judgment McCloskey UNDT/2012/199 that only the decision pertaining to the Statement of Tax Settlement for the year 2010 was receivable. Following the Tribunal’s Judgments in McCloskey UNDT/2012/199 and Johnson UNDT/2011/144, as confirmed by the Appeals Tribunal in Johnson 2012-UNAT-240, the Respondent no longer contests the illegality of the decision to use the Applicant’s wife’s foreign income tax credit. The Respondent nevertheless refuses to reimburse to the Applicant the staff assessment deductions made, which the latter contests. The Tribunal finds in favor...