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CERN Official Taxation Case

International Law Reports Cited authorities 1 Cited in Precedent Map Related
JurisdictionSuiza
Date22 décembre 1982
CourtAdministrative Tribunal of Geneva (Switzerland)
Switzerland, Administrative Tribunal of Geneva.
CERN Official Taxation Case

International organizations Officials Immunity European Organization for Nuclear Research (cern) Entitlement of officials to immunity from taxation in receiving State CERN-Switzerland Headquarters Agreement, 1955, Article 17 Scope of exemption from taxation Whether extending to surtax on housing subsidy received by official Limitation of fiscal immunity by reference to purpose for which it is granted The law of Switzerland

Summary: The facts:K, a foreign national, was an employee of the European Organization for Nuclear Research (cern). Having been provided with housing at a subsidized rent he was assessed to a surtax under the legislation applicable to such accommodation. Relying on the fiscal immunity granted to officials of cern, he appealed against the assessment to the Administrative Tribunal of Geneva.

Held:The appeal was dismissed.

(1) It was generally recognized that diplomats and international officials enjoyed exemption from direct taxation, with the exception of taxes on real estate, whereas they were liable to pay indirect taxes and duties. But, under Article 17 of the Headquarters Agreement between the Swiss Federal Council and CERN, non-Swiss officials of the Organization were specifically exempted only from taxation on their salaries and emoluments, to the exclusion of other public...

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