UNDT/2012/022, McCloskey

UNAT Held or UNDT Pronouncements

Confirmatory decisions: Confirmatory decision do not have the effect of reopening the time limits for formal contestation, as the said time limits run from the time the original decision was notified to the concerned staff member.Future disputes: It is not for the Tribunal to pronounce itself on forthcoming disputes.Outcome:Application rejected on receivability

Decision Contested or Judgment/Order Appealed

The Applicant requested suspension of action on two decisions: (1) the Statement of his taxes for year 2010, emailed to him by the Income Tax Unit on 29 December 2011, which indicates an overpayment of USD52,596 and requests him to remit such amount, and (2) the alleged requirement by the Administration to use his foreign tax credits in filing his US tax return for 2011. The Tribunal found that the Statement of 2010 Tax Settlement was confirmatory of a previous one, i.e., the Statement of 2007 Tax Settlement, which advised the Applicant, on 17 August 2010, of the same overpayment and also requested remittance of it. Since the request for management evaluation was made only some 18 months after the original decision, the application before the Tribunal is time-barred. The Tribunal further found that the second decision concerns a tax statement to be made in the future, not an actual dispute existing at the time of the application.

Legal Principle(s)

N/A

Outcome

Dismissed as not receivable

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The judgment summaries were generally prepared in English. They were translated into French and are being reviewed for accuracy of the translation.

Full judgment

Applicants/Appellants

McCloskey

Entity

ICTY

Case Number(s)

UNDT/GVA/2012/016

Tribunal

UNDT

Registry

Geneva