CAF ISONGA v. NDAHAYO

CAF ISONGA v. NDAHAYO

- Source: Amategeko - Section: Decisions (Judgements) - Date: 2014-02-25 - Case/document no.: RCOMA 0046/14/HCC - Collection: Commercial High Court

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CAF ISONGA v. NDAHAYO [Rwanda URUKIKO RUKURU RW’UBUCURUZI – RCOMA 0046/14/HCC (Mukamurera, P.J.) 25 Gashyantare 2014] Amategeko agenga imanza z’ubucuruzi – Gusezera k’umunyamigabane muri sosiyete – Ibihabwa umunyamigabane wasezeye – Uruhare rw’amategeko shingiro – Mu gihe amategeko shingiro y’isosiyeti ateganya ko umunyamigabane usezeye ahabwa umugabane we shingiro wiyongereyeho urwunguko birubahirizwa – Sosiyeti ntiyakwitwariza igihombo yagize ngo ye kutagenera uwari umunyamigabane wayo wasezeye ibyo yamugombaga mu gihe icyo gihombo ivuga cyarabayeho yarasezeye – Amategeko shingiro ya CAF Isonga Ltd, ingingo ya 9 agace ka 5 n’iya 20 agace ka 6. Incamake y’ikibazo: Kuwa 15/11/2010, Ndahayo wari umunyamigabane wa CAF ISONGA ltd yayandikiye asaba kuva mubanyamigabane bayo akanasubizwa n’imigabane ye. Hashize igihe adahawe imigabane ye bituma aregera Urukiko rw’Ubucuruzi rwa Huye asaba gusubizwa imigabane ye yose ingana 1.950.000 frw, inyungu ziyikomokaho, indishyi z’akababaro, amafaranga y’ikurikirana rubanza n’igihembo cya avoka. Urukiko rwemje ko ikirego cye gifite ishingiro rutegeka CAF ISONGA Ltd kumwishyura imigabane ye, inyungu zayo zibariwe kuri 18% ku mwaka, ay’indishyi z’akababaro, ay’ikurikirana rubanza n’igihembo cya avoka, yose hamwe aba 3.503.000 frw. CAF ISONGA ltd yajuriye mu Rukiko Rukuru rw’Ubucuruzi ivuga ko Urukiko rw’Ubucuruzi rwa Huye rwirengagije amategeko

shingiro ayigenga, ko kandi rwagennye inyungu kandi CAF ISONGA Ltd yarahombye, bigakubitiraho no kugena indishyi zidafite aho zishingiye. Ndahayo yavuze ko ubujurire bwa CAF ISONGA Ltd nta shingiro bufite kuko amategeko shingiro ayigenga yateganyije ko umunyamigabane usezeye ayisubizwa. Yavuze kandi ko kuba yaragenewe inyungu, urukiko rutarengeye kuko kuva asezeye atigeze asubizwa imigabane ye. Ku bijyane n’indishyi, yavuze ko urukiko rwazigennye mu bushishozi bwarwo. Yatanze ubujurire bwuririye ku bundi asaba indishyi z’akababaro, ay’ikurikirana rubanza n’ay’igihembo cya avoka. Incamake y’icyemezo : 1. Umushoramari usezeye ahabwa imigabane ye yiyongereyeho inyungu cyangwa ivuyemo igihombo. Urukiko rwamugeneye imigabane ye n’inyungu zayo kuko yasezeye ntahabwe ibye kandi mu gihe yasezeraga nta gihombo cyari cyagaragajwe.

2. Inyungu za 18% zagenwe hashingiwe mu kirego cy’inyungu zisabwa n’amabanki. Izi nyungu akaba ari iz’uko umunyamigabane yasezeye ntibazimuhe kandi hari hashize igihe bakimufitiye imigabane ye. Ubujurire nta shingiro bufite; Urubanza rwajuririwe ruhindutse gusa ku birebana n’igihembo vya avoka; Amagarama ahereye ku wajuriye.

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Amategeko yashingiweho: Amategeko shingiro ya CAF Isonga Ltd, ingingo ya 9 agace ka 5 n’iya 20 agace ka 6. Nta manza zifashishijwe: Urubanza I. IMITERERE Y’URUBANZA [1] Ndahayo Etienne yari umwe mu banyamigabane ba CAF ISONGA Ltd, akaba yari afitemo imigabane itatu ihwanye na 1 950 000 fr kuko buri mugabane wari 650 000 fr. Kuwa 15/11/2010 Ndahayo yandikiye ubuyobozi bwa CAF ISONGA Ltd asaba kuva mubanyamigabane agasubizwa imigabane ye. NDAHAYO yaje gutanga ikirego mu rukiko rw’ubucuruzi rwa Huye, avuga ko imyaka ibaye myinshi yarasezeye agasaba gusubizwa imigabane ye ntayihabwe, akaba asaba kuyisubizwa yose, inyungu ziyikomokaho, indishyi z’akababaro, amafranga y’ikurikiranarubanza no guhemba avocat. CAF ISONGA ivuga ko Ndahayo yasubizwa imigabane ye ariko hakuwemo igihombo kuko bahombye batigeze bunguka. [2] Urukiko rwavuze ko ikirego cya Ndahayo gifite ishingiro, CAF ISONGA itegekwa kumwishyura 1.950.000 frw y’imigabane ye, inyungu zibariwe kuri 18% ku mwaka zingana na 1.053.000 frw, na 500.000 frw y’indishyi z’akababaro, ikurikiranarubanza n’igihembo cy’avocat, yose hamwe akaba 3.503.000 frw. [3] CAF ISONGA ntiyabyishimiye ijurira muri uru rukiko ivuga ko urukiko rwa mbere rwirengagije amategeko shingiro agenga CAF ISONGA, ikindi ngo rwagennye inyungu kandi CAF ISONGA yarahombye, ikindi ngo rwagennye indishyi zidafite aho zishingiye. Ndahayo we avuga ko ubujurire ntashingiro bufite, agatanga ubujurire bwuririye k’ubundi asaba guhabwa indishyi z’akababaro, amafranga y’ikurikiranarubanza n’igihembo cy’avocat. II. IBIBAZO BIGIYE GUSUZUMWA Urukiko rugiye gusuzuma niba amategeko shingiro ya CAF ISONGA yarirengegijwe, rusuzume ibijyanye n’inyungu ku migabane zatanzwe, hasuzumwe kandi ibijyanye n’indishyi zatanzwe ndetse n’izisabwa mu bujurire.

1. Kubijyanye n’amategeko shingiro ya CAF ISONGA (ese yaba yarirengagijwe?) [4] Me Ngarambe Luc Martin waburaniye CAF ISONGA ashingira ku myanzuro y’ubujurire yakozwe na mugenzi we Me Ndagijimana akavuga ko urukiko rwirengagije amategeko shingiro ya CAF ISONGA mu bijyanye no gusubiza imigabane iyo nyirayo asezeye, kubera ko urukiko rwaciye urubanza rugendeye gusa ku ngingo ya 13 y’amategeko shingiro ivuga ko umuntu atakaza uburenganzira bwo kuba umushoramari iyo asezeye, maze rwemeza ko Ndahayo yasezeye kuwa 15/11/2010 kandi ko yagombaga guhita asubizwa imigabane ye. Aha ngo rwirengagije ingingo ya 9 agace ka 5 n’ingingo ya 20 agace ka 6 zivuga ko umushoramari ashobora gusubizwa umugabane we wiyongereyeho urwunguko cg uvuyemo igihombo igihe asezeye, kandi ko inteko rusange ariyo yiga umusaruro w’inyungu n’igihombo n’igabanya

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ry’inyungu. Ibyo rero ngo bigaragaza ko Ndahayo yagombaga guhabwa imigabane ye ariko ikavanwamo igihombo CAF ISONGA yagize nkuko kigaragazwa n’ama raporo atandukanye ya audit yakozwe na BNR. Yabajijwe niba inama rusange yaragiye yemeza ibijyanye n’izo raporo za BNR zigaragaza igihombo kandi ikagenda igaragaza uko imari shingiro ihagaze ndetse n’imigabane kuburyo igihombo basaba ko cyishyuzwa Ndahayo kigaragara, asubiza ko ibitegerejwe ari ibyo mukwezi kwa 10/2014 ko ari nabwo Ndahayo yari kuzagenerwa imigabane ye. Naho ibijyanye n’indi myaka yarangiye avuga ko hari inyandiko mvugo z’inama rusange ko azazishyikiriza urukiko mbere y’uko urubanza rusomwa. Yarabyemerewe ariko abwirwa ko azaziha urukiko bitarenze le 10/02/2014 amaze kuzishyikiriza n’uwo baburana, nawe yabona ari ngombwa akagira icyo azivugaho mu nyandiko azashyikiriza urukiko bitarenze le 14/02/2014. Aha twanavuga ko nyuma y’iburanisha mbere y’uko urubanza rusomwa, uhagarariye CAF ISONGA yagejeje mu bwanditsi bw’urukiko inyandiko yiswe “Evaluation des actions de la CAF ISONGA Ltd au 31/12/2012” yakozwe na consultant/auditeur externe des IMF & SACCO witwa Muteteri Micheline. [5] Me Munyemana G. Pascal uhagarariye Ndahayo avuga ko iyi mpamvu ntashingiro ifite kuko mu mategeko shingiro hateganijwe ko iyo umunyamuryango asezeye asubizwa imigabane ye. Ngo kuba CAF ISONGA inenga ko urukiko rwavuze ko asubizwa imigabane,

ntisobanura niba ayisubizwa nyuma y’imyaka itanu cg se ntanayihabwe kuko we ntayo yahawe. Kubijyanye n’agaciro k’imugabane ye, avuga ko yasezeye muri 2010, kandi ko muri 2011 CAF ISONGA yatanze inyandiko igaragaza agaciro k’umugabane kandi ntagihombo yigeze igaragaza icyo gihe ngo byemezwe mu buryo bukurikije amategeko. Bityo ngo ibyo bavuga bashaka kubara byaba byarabaye nyuma y’uko asezera ntagaciro byahabwa. Aha twakwibutsa ko nyuma y’iburanisha amaze kubona ibimenyetso byatanzwe n’uhagarariye CAF ISONGA, uhagarariye Ndahayo nawe yagejeje inyandiko k’urukiko agira icyo avuga kuri ibyo bimenyetso, asobanura ko urukiko rwari rwatumye CAF ISONGA inyandiko mvugo z’inama rusange zemeje igihombo bigatangarizwa abanyamigabane, ariko ko ntabyo yatanze ahubwo yazanye évaluation des actions de la CAF ISONGA Ltd au 31/12/2012, aho ivuga ko umugabane wagabanutse agaciro kawo kakava kuri 650 000 fr, kakagera kuri 297 680 fr. Yasobanuye ko ibyo ntagaciro byahabwa kuko Ndahayo yasezeye muri 2010, hakaba inyandiko ya 2011 igaragaza ko agaciro k’imigabane ko ari 650.000 frw, kuba baratinze kuyamuha niba hari n’igihombo cyaje nyuma ngo ntibimureba. [6] Urukiko rusanga CAF ISONGA yarajuriye ivuga ko amategeko shingiro atitaweho, cyane cyane ingingo ya 9, 5° n’ingingo ya 20, 6°. Ingingo ya 9, 5° ivuga ko “Umushoramari agomba gusubizwa umugabane shingiro we wiyongereyeho urwunguko cg uvuyemo

igihombo igihe asezeye”. Urukiko rusanga iyi ngingo itarirengagijwe kubera ko ivuga ko umushoramari usezeye ahabwa imigabane yiyongereyeho inyungu cg ivuyemo igihombo, ibi byarubahirijwe kuko urukiko rwategetse ko Ndahayo asubizwa imigabane ye hiyongereyeho inyungu. Ibyo rwabikoze gutyo kuko yasezeye ntahabwe ibye kandi mugihe yasezeraga ntagihombo cyari cyaragaragajwe. Imyaka yose yakurikiye gusezera kwe adahabwa ibye niyo yabariwe inyungu kuko iyo ahabwa amafranga ye yari kugira icyo amumarira. Kuba yarabivukijwe niyo mpamvu yabiherewe inyungu hatitawe kureba niba muri iyo myaka CAF ISONGA yarungutse cg yarahombye kuko ibyayibayeho yarasezeye ntibimureba. Naho ingingo ya 20, 6° ivuga ko “Inama rusange ishinzwe gusuzuma bila, umubaruro w’inyungu n’igihombo n’igabanya ry’inyungu”. Urukiko rukaba rusanga ibivugwa muri iyi ngingo ntacyo urukiko rwabyirengagijeho kuko CAF ISONGA itigeze igaragaza raporo z’inama rusanga zaba zaragaragaje ibijyanye n’umubaruro w’inyungu cg igihombo ngo byirengagizwe, cyane cyane ko

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uhagarariye CAF ISONGA yanemereye urukiko mu bujurire ko azabizana ariko ntabe aribyo atanga.

2. Kubijyanye n’inyungu ku migabane zagenwe [7] Uhagarariye CAF ISONGA avuga ko urukiko rwabariye Ndahayo inyungu za 18% ku mwaka kuva asezeye kugeza urubanza ruciwe rwirengagije ko CAF ISONGA itigeze yunguka kandi ko ntawundi munyamigabane wigeze ahabwa urwunguko kuva 2010 kugeza ubu nkuko bigaragara muri raporo za BNR ko habaye igihombo. [8] Uhagarariye Ndahayo avuga ko kuri iyi ngingo urukiko rwambere rwabisobanuye neza ko mu myaka yose ishize Ndahayo asezeye atigeze asubizwa imigabane ye, ariyo mpamvu rwamugeneye indishyi rugendeye ku gipimo cy’amabanki, ngo akaba asanga rutararengereye. [9] Urukiko rusanga nkuko byasobanuwe ku rwego rwa mbere, Ndahayo yasezeye muri 2010 bikaba bigeze muri 2014 adasubizwa imigabane ye. Uhagarariye CAF ISONGA yabajijwe igihe bumva bayimuhera, asubiza ko bategereje inama rusange yo mu kwezi kwa 10/2014 ikagaragaza uko imigabane ye ihagaze akayihabwa. Yabajijwe impamvu bitakozwe mu myaka yose ishize yishyuza, ntiyabibonera igisubizo gifatika, bikagaragaza ko ibyo CAF ISONGA yakoze byo guheza Ndahayo mugihirahiro, agasezera kandi ntahabwe ibye kuva 2010 kugeza ubu 2014, ariyo mpamvu yagombaga kugenerwa inyungu yari kubona mu migabane ye iyo ayihabwa. Kuba urukiko rwaramugeneye 18% ntakibazo kirimo kuko hashingiwe kukigero cy’inyungu zisabwa n’amabanki, kandi na CAF ISONGA iramutse iyataneho inguzanyo ntiyakwaka inyungu ziri munsi y’izo. Byumvikane kandi ko izo nyungu yagenewe n’urukiko zidashingiye ku nyungu CAF ISONGA yaba yaragize kuko ntanyandiko mvugo y’inama rusange yigeze itangwa igaragaza ko bungutse cg bahombye, ahubwo ni inyungu zikomoka kugihe gishize bamufitiye imigabane kandi yarasezeye ntibayimuhe.

3. Kubijyanye n’indishyi zatanzwe ndetse n’izisabwa mu bujurire [10] Uhagarariye CAF ISONGA avuga ko urukiko rwasobanuriwe ko Ndahayo yanditse asezera kuwa 15/11/2010, asubizwa kuwa 21/08/2011 bamubaza niba atarisubiraho, ntiyashubije bituma inama rusange yo kuwa 28/10/2012 yemera gusezera kwe, akaba yaragombaga gutegereza indi nama rusange yo muri 2013 ikamubarira imigabane ariko ntiyategereza ararega, bityo akaba ariwe wishyoye mumanza ntandishyi yagombaga kugenerwa. [11] Uhagarariye Ndahayo avuga ko izo ndishyi urukiko rwazigennye mu bushishozi bwarwo hagendewe ku gihe amaze adahabwa uburenganzira bwe, ahubwo ngo akaba asanga izo urukiko rwagennye ari nkeya, ahita atanga ubujurire bwuririye k’ubundi asaba guhabwa indishyi yari yasabye ku rwego rwa mbere, bityo ngo agahabwa 10.000.000 frw y’indishyi z’akababaro, 1.000.000 frw y’ikurikiranarubanza, 500.000 frw y’igihembo cy’avocat ku rwego rwa mbere na 400.000 frw mu bujurire. [12] Urukiko rusanga byarasobanuwe ku rwego rubanza impamvu zatumye Ndahayo ahabwa indishyi, kandi izo mpamvu zikaba zitahindutse kuko no mubujurire byagaragajwe ko ariwe ufite ukuri, bityo n’indishyi yagenewe ku rwego rwa mbere zikaba zigumyeho. [13] Naho kundishyi zasabwe na Ndahayo mu bujurire, urukiko rusanga asaba ko zongerwa hashingiwe ku gihe yamaze adahabwa ibye nyamara akirengagiza ko icyo gihe cyashize cyose

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yakibariweho inyungu, biryo indishyi yagenewe zo gukurikirana urubanza no guhemba avocatku rwego rwa mbere zikaba zidahindutse. Ahubwo ku ndishyi yasabye z’igihembo cy’avocat mu bujurire, urukiko rukaba rusanga arizo agomba guhabwa hashingiwe ku ngingo ya 258 CCLIII ivuga ko “Igikorwa cyose cy'umuntu cyangirije undi gitegeka nyirugukora ikosa rigikomokaho kuriha ibyangiritse”, bityo akaba agenewe 300 000 fr mu bushishozi bw’urukiko hagendewe kubyakozwe mu rubanza n’igihe rwamaze. III. ICYEMEZO CY’URUKIKO [14] Rwemeje ko ubujurire bwa CAF ISONGA Ltd ntashingiro bufite. [15] Rwemeje ko urubanza rwajuririwe rudahindutse uretse indishyi z’igihembo cy’avocat kingana na 300.000 frw cyiyongereyeho mu bujurire, yose hamwe n’ayategetswe ku rwego rwa mbere angana na 3.503.000 frw akaba angana na 3.803.000 frw. [16] Rutegetse CAF ISONGA Ltd kwishyura Ndahayo Etienne 3.803.000 frw ikishyura n’amagarama y’urubanza angana na 10 000 fr.