UNDT/2011/144, Johnson
The Tribunal finds in favour of the Applicant and orders the Administration to carry out a new calculation of the 2009 staff assessment deductions that ought to be reimbursed to her, without taking into consideration her foreign tax credit. Rules governing taxation: In the Organization, as in most national systems, only the deliberative assembly may set the amount of taxes. While the executive power is responsible for setting procedural rules applicable to the collecting of taxes, it is not for that power to take decisions which modify the amount set by the assembly. Hierarchy of the...