MAGERWA v. TOLIRWA

# MAGERWA v. TOLIRWA

- Source: Amategeko - Section: Decisions (Judgements) - Date: 2011-11-04 - Case/document no.: RCOMA 0066/09/CS - Collection: Supreme Court

## Text

## Page 1

MAGERWA v. TOLIRWA [Rwanda URUKIKO RW’IKIRENGA – 2011SC – RCOMA 0066/09/CS (Mutashya, P.J., Havugiyaremye na Uwarugira, J.) Kuwa 04 Ugushyingo 2011] Amategeko y’ubucuruzi – Gusubiza amafaranga yishyuwe bitari ngombwa y’imirimo ya manutention y’ibicuruzwa (gupakurura no gupanga ibicuruzwa mu bubiko) – Kumenya niba uwishyuza yari afite uburenganzira bwo guhabwa amafaranga angana na 1% y’agaciro k’ibicuruzwa hamwe na tranport (CIF). Mu gihe nta bimenyetso bigaragaza ko hari imirimo ya menutention yakozwe ku bicuruzwa yari iteganyijwe kwishyurirwa. Iteka rya minisitiri Nº 051/00/FIN ryo kuwa 16/11/2000 ryahinduye Iteka rya minisitiri N º 03/ECO/88 ryo kuwa 16/03/1988 ryashiragaho ibiciro by’iyo mirimo. Amategeko y’ubucuruzi – Kumenya niba inyungu zituruka ku gihombo zakomeza kubarwa ku gipimo cya 18% ku mwaka. Incamake y’ikibazo: Uwajuririye yajuririye urukiko rw’Ikirenga avuga ko urukiko rubanza rwamutegetse gusubiza uregwa amafaranga yamwishyuye atari ngombwa, angana na 26.640. 620 frws hamwe n’inyungu zawo, ahwanye na 1% y’agaciro ( k’ibicuruzwa) ariyo CIF, ku murimo wa manutention (imirimo yo gupanga no gupakururura ibicuruzwa mu bubiko) uwajuririye avuga ko yakoreye urega ku bicuruzwa bye. Uregwa nawe akavuga ko agomba gusubizwa ayo mafaranga n’uwajuririye kuko ibyari kumuhesha uburenganzira bwo kumuca 1% y’agaciro CIF Kigali n’uko yagombaga kuba yaramukoreye imirimo itanu(5) ya manutention yose nk’uko biteganywa n’iteka nº 051/00/FIN ryo kuwa 16/11/2000, mu gihe we yakoze umurimo umwe gusa wo kugenzura ibicuruzwa kandi utari uhagije . Incamake y’icyemezo:1. Kuba uregwa yari yifitiye entrepots (ububiko) bw’ibicuruzwa byayo, kandi nta bimenyetso uwajuririye yashyikirije urukiko bigaragaza nta shiti ko hari imirimo yose uko ari itanu ya manutention yakoze ku bicuruzwa by’uregwa yari iteganyirijwe kwishyurirwa amafaranga angana na 1 % by’agaciro k’ibicuruzwa hamwe na transport yabyo, (CIF) mu gihe ibyo bicuruzwa bitajyaga mu mahanga. Bityo uwajuririye akaba agomba gusubiza uregwa 26.640.620 Frw kuko bigaragara ko uregwa yayishyuye bitari ngombwa . 2. Kuba uregwa yarakomeje kuvutswa amahirwe y’amafaranga ye angina na 26.640.620 frws igihe cy’imyaka ibiri n’iminsi 46, bigaragara ko byamuteje igihombo, bityo uwajuririye akaba agomba kumuha inyungu zibariwe ku rugero rwa 18% kumwaka nk’iziteganyirijwe kwishyura umwenda wafashwe muri bank (interets bancaires ) kuko uregwa ari umucuruzi. Nukuvuga ko umubare w’amafaranga uwajuririye igomba guha uregwa ari 26.640.620 Frw yayirishye bitari ngombwa + 10.203.357 Frw y’inyungu zayo + 800.000 Frw y’ikurikiranarubanza, yose hamwe akaba 37.643.977 Frw. Ubujurire nta shingiro bufite. Ubujurire bwururiye ku bundi bufite ishingiro kuri bimwe. Imikirize y’urubanza ihindutse kuri bimwe. Amagarama y’urubanza aherera kuwajuririye.

## Page 2

Amategeko yashingiweho Iteka rya minisitiri Nº 051/00/FIN ryo kuwa 16/11/2000 ryahinduye Iteka rya minisitiri N º 03/ECO/88 ryo kuwa 16/03/1988 ryashiragaho ibiciro by’iyo mirimo. Nta manza zifashishijwe Urubanza I. IMITERERE Y’URUBANZA [1] Urukiko Rukuru rw’Ubucuruzi rwaciye urubanza kuwa 18/09/2009, rutegeka MAGERWA gusubiza TOLIRWA 26.640.620 Frw yayirishye bitari ngombwa, 4.795.311 Frw y’inyungu zayo na 500.000 Frw y’ikurikiranarubanza ikanatanga 1.277.437 Frw y’umusogongero wa Leta. [2] MAGERWA yajuririye Urukiko rw’Ikirenga ivuga ko Urukiko rubanza rwayitegetse gusubiza TOLIRWA 26.640.620 Frw kandi hari imirimo ya “manutention” yayikoreye, naho TOLIRWA ikavuga ko MAGERWA igomba kuyisubiza ayo mafaranga n’inyungu zayo kuko nta mirimo ya “manutention” yakoze ku bicuruzwa byayo. [3] Urubanza rwaburanishijwe mu ruhame bwa nyuma kuwa 05/07/2011, MAGERWA ihagarariwe na Me BATWARE Jean Claude, naho TOLIRWA ihagarariwe na Me NKURUNZIZA François Xavier. [4] Kuwa 27/06/2011, Urukiko rwakoze iperereza muri MAGERWA kugira ngo rurusheho gusobanukirwa n’imirimo MAGERWA yakoraga ku bicuruzwa TOLIRWA yabaga yatumije mu mahanga n’inzira byanyuragamo kugira ngo bigere mu bubiko bwayo (concession d’entrepôt particulier). II. IBIBAZO BIRI MU RUBANZA N’ISESENGURWA RYABYO: 1. Kumenya niba hari mirimo ya “manutention” MAGERWA yaba yarakoze ku bicuruzwa bya TOLIRWA hagati y’umwaka w’2001 na 2004 yagombaga gutuma iyica 1% y’agaciro CIF Kigali [5] Uburanira MAGERWA avuga ko itagomba gusubiza TOLIRWA 26.640.620 Frw kuko icyo gihe yapakururaga ibicuruzwa byayo (déchargement) ikanabigenzura (vérification douanière) kugira ngo imenye uko byari bimeze n’ingano yabyo nk’uko za “avis d’arrivée” zibigaragaza, kandi ko hari n’igihe yongeraga kubipakira mbere y’uko bisohoka muri gasutamo. [6] Avuga ko n’ubwo MAGERWA yaba yarakoreye TOLIRWA umurimo umwe mu mirimo itanu (5) ya “manutention” yavugwaga mu ngingo ya mbere y’Iteka rya Minisitiri n° 051/00/FIN ryo kuwa 16/11/2000 ryahinduye Iteka rya Minisitiri n° 03/ECO/88 ryo kuwa 16/03/1988 ryashyiragaho ibiciro by’iyo mirimo, byayiheshaga uburenganzira bwo kuyica 4 % y’agaciro CIF Kigali arimo na 1 % yayo. [7] Akomeza avuga ko ibaruwa Umuyobozi w’Ikigo cy’Imisoro n’Amahôro yandikiye TOLIRWA kuwa 14/08/2001 ayimenyesha ko igomba kujya iyishyura amafaranga yo gupima

## Page 3

uburemere bw’imodoka, aya parikingi, aya “avis d’arrivée” n’aya “transit” itagomba guhabwa agaciro kuko uwo muyobozi yakoresheje ijambo “transit” nk’aho ibicuruzwa bya TOLIRWA byagombaga kwinjira mu Rwanda bijya mu mahanga. [8] Anavuga ko Urukiko rubanza rwayiciye inyungu nyinshi zingana na 4.795.311 Frw zibariwe ku gipimo cya 18 % kandi nta masezerano yabaye hagati yayo na TOLIRWA agaragaza ko bari barumvikanye kuri iyo “taux”. Ikindi n’uko yaciwe 500.000 Frw y’ikurikiranarubanza atagira ibimenyetso ashingiyeho. Asaba ko TOLIRWA yayiha 200.000 Frw y’ikurikiranarubanza yo mu nzego zombi yaburaniyemo ikanatanga n’indishyi zigenwe n’Urukiko mu bushishozi bwarwo ariko zitari munsi ya 26.640.620 Frw kuko yayishoye mu manza nta mpamvu. [9] Uburanira TOLIRWA avuga ko itagombaga kwishyura MAGERWA 26.640.620 Frw kuko itigeze ipakurura ibicuruzwa byayo kuko iyo mirimo yakorerwaga mu bubiko bwayo (concession d’entrepôt particulier), ko ahubwo yabireberaga gusa mu modoka byabaga bipakiyemo kuko byari ibizingo binini byakoreshwaga mu gukora amabati. Avuga ko ama “avis d’arrivée” yayikoreye, yayishyuye ukwayo. [10] Anavuga ko ibyari guhesha MAGERWA uburenganzira bwo kuyica 1% y’agaciro CIF Kigali ari uko yagombaga kuyikorera imirimo ya “manutention” yose uko ari itanu (5) yavugwaga mu Iteka rya Minisitiri n° 051/00/FIN ryavuzwe haruguru, kuko umurimo umwe nk’uwo kugenzura ibyo bicuruzwa nabwo bidapakuruwe utari uhagije kugira ngo iyice 1%. Uko Urukiko rubibona [11] Amasezerano Leta y’u Rwanda, ihagarariwe na Minisiteri y’Imali, yakoranye na TOLIRWA mu bihe bitandukanye agaragaza ku ruhande rumwe ko TOLIRWA yari yifitiye “entrepôt” yayo yabikagamo ibicuruzwa byayo uko yishakiye. Ku rundi ruhande, MAGERWA yagombaga kugenzura iyo “entrepôt” ikanagira n’urufunguzo rwayo, kandi ko TOLIRWA yagombaga kunyuza ibicuruzwa byayo muri MAGERWA kugira ngo iyikorere, cyane cyane ama “avis d’arrivée” TOLIRWA yagombaga kwifashisha mu kubisorera. [12] Ku bijyanye n’imirimo ya “manutention” MAGERWA yakoreraga abakiriya bayo, ingingo ya mbere y’Iteka rya Minisitiri n° 051/00/FIN ryo kuwa 16/11/2000 ryahinduye Iteka rya Minisitiri n° 03/ECO/88 ryo kuwa 16/03/1988 yateganyaga ko amafaranga ya “manutention” ari 4 % y’agaciro CIF Kigali, kandi ko yishyurwaga gusa ku mirimo ikurikira: 1. “Gupakurura ibicuruzwa byinjira muri MAGERWA; 2. Gupanga ibicuruzwa mu bigega bipakururirwamo; 3. Kubika ibicuruzwa mu minsi 15 ya mbere guhera igihe bipakururiwe; 4. Imirimo y’ubugenzuzi muri gasutamo mu gihe hakorwa imenyesha; 5. kongera gupanga ibicuruzwa kugira ngo bipakirwe bisohoka”.

## Page 4

[13] Iyo ngingo kandi yateganyaga indi mirimo itari iya “manutention” MAGERWA yakoraga, ariko ikaba yaragombaga kwishyurwa ukwayo. Urugero ni imirimo yari ijyanye no gupima uburemere bw’imodoka, iyo gukora inyandiko-mvugo y’abatangabuhamya. Naho ingingo yaryo ya 2 ikaba yarateganyaga ko muri 4 % y’agaciro CIF Kigali, MAGERWA yagombaga gushyira mu Isanduku ya Leta 3 % yayo buri kwezi, nayo igasigarana 1 % by’agaciro CIF Kigali, bivuga rero ko hari amafaranga MAGERWA yagombaga guca TOLIRWA kuri serivisi yabaga yayikoreye. [14] Urukiko rurasanga ikibazo kiri muri uru rubanza ari icyo kumenya niba hari imirimo ya “manutention” MAGERWA yakoze ku bicuruzwa bya TOLIRWA mu gihe yari yifitiye “entrepôt” yayo, kugira ngo hamenyekane niba MAGERWA yari ifite uburenganzira bwo kuyica 1 % by’agaciro CIF Kigali ihwanye na 26.640.620 Frw, mu gihe bigaragaye ko yayikoze, igahamana ayo mafaranga, ariko byagaragara ko itayikoze, MAGERWA ikaba igomba kuyasubiza TOLIRWA. [15] Urukiko rurasanga kandi icyo kibazo cyarateje impaka hagati ya MAGERWA na TOLIRWA, ndetse ko cyanagejejwe ku buyobozi bwa MAGERWA n’ubw’Ikigo cy’Igihugu cy’Imisoro n’Amahôro kugira ngo bugire icyo bukivugaho. [16] Mu gusubiza ibaruwa réf. V/L nº 153/DIR/TN/NC/01 yo kuwa 06/08/2001 TOLIRWA yari yarandikiye Commissaire des Douanes et Accises kubirebana na 1 % by’agaciro CIF, Umuyobozi w’Ikigo cy’Igihugu cy’Imisoro n’Amahôro yayisubije, mu ibaruwa ye yo kuwa 14/08/2001, ko itagomba kujya yishyura MAGERWA 1 % by’agaciro CIF Kigali kuko ibicuruzwa byayo bitabikwaga muri MAGERWA, ayisobanurira ko abakiriya bishyura ayo mafaranga ari abo ibicuruzwa byabo byabaga byabitswe muri “entrepôts” za MAGERWA, ayimenyesha ariko ko yagombaga kujya yishyura amafaranga yo gupima uburemere bw’imodoka zayo, aya parikingi yazo, aya “avis d’arrivée” n’aya “transit”. [17] Urukiko rurasanga rero imvugo ya MAGERWA y’uko iyo barurwa itagomba guhabwa agaciro ngo kuko Umuyobozi w’Ikigo cy’Igihugu cy’Imisoro n’Amahôro yakoresheje ijambo “transit” nta shingiro ifite, kuko uyu muyobozi yavuze ko TOLIRWA igomba kwishyura amafaranga amaze kuvugwa haruguru mbere yuko ibicuruzwa byayo bijya muri “entrepôt particulier” yayo, bikaba byumvikana neza ko ibyo bicuruzwa bitajyaga mu mahanga. [18] Nanone mu ibaruwa réf. 01/0157/IB/ns/17/02 ye yo kuwa 23/04/2002, Umuyobozi wa MAGERWA nawe ubwe asubiza kuri icyo kibazo yari yarashyikirijwe na TOLIRWA mu ibaruwa yayo yo kuwa 09/04/2002, yasobanuye ko hari imirimo MAGERWA yari yarakoreye TOLIRWA ijyanye na “pointage”, “étabissement de la carte de déchargement et de l’avis d’arrivée”. Urukiko rusanga ariko iyo mirimo umuyobozi wa MAGERWA yavuze idahuje n’imirimo itanu ya “manutention” yagombaga kwishyurirwa 1 % by’agaciro CIF Kigali hakurikijwe Iteka rya Minisitiri ryavuzwe haruguru. [19] Hakurikijwe ibyemejwe n’Umuyobozi wa MAGERWA n’uw’Ikigo cy’Igihugu cy’Imisoro n’Amahôro, Urukiko rurasanga nta bimenyetso MAGERWA yashyikirije uru Rukiko bigaragaza nta shiti ko hari imirimo ya “manutention” yakoze ku bicuruzwa bya TOLIRWA yari iteganyirijwe kwishyurirwa 1 % by’agaciro CIF Kigali hakurikijwe ibyateganywaga n’ingingo ya mbere y’Iteka rya Minisitiri ryavuzwe haruguru, bityo MAGERWA ikaba igomba gusubiza

## Page 5

TOLIRWA 26.640.620 Frw kuko bigaragara ko TOLIRWA yayishyuye bitari ngombwa nk’uko n’umucamanza wa mbere yabyemeje. [20] Urukiko rurasanga rero MAGERWA itagomba guhabwa amafaranga y’indishyi n’ay’ikurikiranarubanza isaba muri uru rubanza kuko impamvu zayo z’ubujurire nta shingiro zifite. 2. Ku bijyanye n’ubujurire bwa TOLIRWA bwuririye ku bundi [21] Uburanira TOLIRWA avuga ko atanze ubujurire bwuririye ku bundi, asaba ko amafaranga y’inyungu MAGERWA yaciwe n’Urukiko rubanza yakomeza kubarirwa inyungu ku gipimo cya 18 % kugeza ubwishyu bubaye. Anasaba ko MAGERWA yacibwa 10 % y’amafaranga aburanwa y’ikurikiranarubanza kuko uru rubanza rumaze igihe kirekire mu Nkiko. [22] Uburanira MAGERWA avuga ko itagomba gutanga inyungu kuko yari ifite uburenganzira bwo guca TOLIRWA 1% yavuzwe kuko hari mirimo ya “manutention” yayikoreye, ariko ko mu gihe Urukiko rusanze igomba gucibwa inyungu, yacibwa izibariwe kuri 9 % zihabwa ababikije amafaranga mu ma Banki nk’uko Banki Nkuru y’Igihugu yabyemeje. [23] Ku bijyanye n’inyungu, umucamanza wa mbere yageneye TOLIRWA 4.795.311 Frw y’inyungu. Urukiko rurasanga ariko kuba MAGERWA yarakomeje kuvutsa TOLIRWA 26.640.620 Frw mu gihe cy’imyaka ibiri n’iminsi 46, ni ukuvuga uhereye ku munsi w’icibwa ry’urubanza mu Rukiko rubanza kuwa 18/09/2009 kugeza ku munsi w’isomwa ryarwo muri uru Rukiko kuwa 04/11/2011, bigaragara ko byateje TOLIRWA igihombo, bityo MAGERWA ikaba igomba guha TOLIRWA inyungu zibariwe ku rugero rwa 18 % ku mwaka nk’iziteganyirijwe kwishyura umwenda wafashwe muri Banki (intérêts bancaires) kuko TOLIRWA ari umucuruzi, izo nyungu zibazwe mu buryo bukurikira: [1] 26.640.620 Frw x 18 x 766 iminsi = 10.203.357 Frw. [2] 100 x 360 [24] Ku byerekeranye n’amafaranga y’ikurikiranarubanza, umucamanza wa mbere yageneye TOLIRWA 500.000 Frw y’ikurikiranarubanza. Urukiko rurasanga nanone TOLIRWA igomba guhabwa 300.000 Frw y’ikurikiranarubanza yo mu rwego rw’ubujurire agenwe mu bushishozi bwarwo yiyongera kuyo yagenewe mbere kuko ayo yasabye ari ikirenga, bityo yose hamwe akaba 800.000 Frw . [25] Urukiko rurasanga rero umubare w’amafaranga MAGERWA igomba guha TOLIRWA ari 26.640.620 Frw yayirishye bitari ngombwa + 10.203.357 Frw y’inyungu zayo + 800.000 Frw y’ikurikiranarubanza, yose hamwe akaba 37.643.977 Frw. III. ICYEMEZO CY’URUKIKO [26] RWEMEYE kwakira ubujurire bwa MAGERWA n’ubujurire bwa TOLIRWA bubwuririyeho kuko bwatanzwe mu buryo n’inzira bikurikije amategeko;

## Page 6

[27] RWEMEJE ko ubujurire bwa MAGERWA nta shingiro bufite, ko ubujurire bwa TOLIRWA bubwuririyeho bufite ishingiro kuri bimwe; [28] RUVUZE ko imikirize y’urubanza RCOM 0036/09/HCC rwaciwe n’Urukiko Rukuru rw’Ubucuruzi kuwa 18/09/2009 ihindutse kuri bimwe; [29] RUTEGETSE MAGERWA guha TOLIRWA 37.643.977 Frw ikanayatangira n’umusogongero wa Leta wa 4% ungana na 1.505.759 Frw, itawutanga mu gihe cy’iminsi umunani, agakurwa mu byayo ku ngufu za Leta; [30] RUTEGETSE MAGERWA gutanga amagarama y’uru rubanza angana na 33.900 Frw, itayatanga mu gihe cy’iminsi umunani, agakurwa mu byayo ku ngufu za Leta;