COGEBANQUE v. DALBIT PETROLEUM KIGALI

# COGEBANQUE v. DALBIT PETROLEUM KIGALI

- Source: Amategeko - Section: Decisions (Judgements) - Date: 2014-09-26 - Case/document no.: RCOMA 0331/14/HCC - Collection: Commercial High Court

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COGEBANQUE v. DALBIT PETROLEUM KIGALI [Rwanda URUKIKO RUKURU RW’UBUCURUZI – RCOMA 0331/14/HCC (Kibuka, P.J.) 26 Nzeli 2014] Amategeko agenga sosiyeti – Sosiyeti yabyawe n’indi – Uburyozwe bw’umwenda wa sosiyeti mbyeyi wafashwe na sosiyeti yayo – Kuba sosiyete mbyeyi y’indi ntibihagije kuryozwa imyenda yayo, ariko iyo hari ibimenyetso bishimagira ko sosiyeti mbyeyi yagize uruhare mu ifatwa ry’umwenda wa sosiyeti wayo biba bihagije kugira ngo iryozwe nayo imyenda ya sosiyete yayo – Itegeko nº 07/2009 ryo kuwa 27/04/2009 ryerekeye amasosiyete y’ubucuruzi, Ingingo ya 21.1º. Amategeko agenga imiburanishirize y’imanza z’ubucuruzi – Ugomba gutanga ibimenyetso mu kwiregura – Uvuga ko icyo yategekwaga gukora cyagaragajwe n’ibimenyetso atagitegetswe kugikora, agomba kugaragaza impamvu zakimukuyeho. Iyo abiburiye ibimenyetso, uwo baburana aramutsinda – Imishyikirano n’imiburanire ya sosiyeti mbyeyi yakozwe mu rwego rwo kwishyura umwenda wafashwe na sosiyeti yayo irayitsindisha – Itegeko nº 21/2012 ryo kuwa 14/06/2012 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, Ingingo ya 9. Amategeko agenga sosiyeti – Sosiyete ikoreshwa n’indi nk’umukozi wayo mu bucuruzi – Urukiko rushobora kureba hirya y’ibitandukanya amasosiyete n’abayagize cyangwa amasosiyete abiri imwe ifitwe n’indi rukarenga ku bigaragara nk’itandukanyo hagati y’amasosiyete, no kureba ibyihishe nyuma – Iyo bigaragaye ko sosiyete imwe ikoreshwa n’indi nk’umukozi wayo mu bucuruzi, hirengagizwa, ikizitandukanya nk’amasosiyete, sosiyete mbyeyi ikabazwa ibya sosiyeti igenga ku birebana n’abo ibereyemo imyenda n’abandi ikorana nabo. Amategeko agenga amasezerano – Inyungu z’ubukererwe – Amasezerano agomba kubahirizwa hagati y’abayagiranye – Nta muburanyi wakwitwaza ko atakwishyura inyungu z’ubukererwe ngo bihabwe ishingiro ngo kuko uzimusaba yategereje ko hashira igihe kinini kugira ngo aziregere mu gihe uzisabwa ntacyo yakoze kugira ngo yubahirize inshingano ze – Itegeko nº 45/2011 ryo kuwa 25/11/2011 rigenga amasezerano, Ingingo ya 64 na 65. Amategeko agenga imiburanishirize y’imanza z’ubucuruzi – Itangwa ry’ibimenyetso by’urega – Urega agomba kugaragaza ibimenyetso by’ibyo aburana, iyo abibize uwarezwe aratsinda – Mu gihe sosiyeti iterekana uruhare rwayo cyangwa ngo inenge abo yagobokesheje bayigize byatumye hatishyurwa inguzanyo yahawe, nta kiba kigaragara cyatuma baryozwa iyo nguzanyo – Itegeko nº 21/2012 ryo kuwa 14/06/2012 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, Ingingo ya 9. Incamake y’ikibazo: COGEBANQUE, LTD yareze DALBIT PETROLEUM KIGALI SARL mu Rukiko rw’Ubucuruzi rwa Nyarugenge, umwenda iyibereyemo hashingiwe ku masezerano y’inguzanyo bagiranye itubahirije, ikanasaba ko DALBIT PETROLEUM KENYA LTD na KARIMBA Richard bafatanya na DALBIT PETROLEUM KIGALI, SARL nk’abanyamigabane bayo, kwishyura uwo mwenda. Urukiko rw’Ubucuruzi rwa Nyarugenge rwemeje ko DALBIT PETROLEUM KIGALI SARL itegetswe kwishyura umwenda wa COGEBANQUE LTD; ko DALBIT PETROLEUM KENYA, LTD na KARIMBA Richard batawuryozwa. COGEBANQUE LTD yajuririye mu Rukiko Rukuru rw’Ubucuruzi ivuga ko DALBIT PETROLEUM KENYA LTD yemeye kwishyura umwenda no kuba urwo Rukiko

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rwarayirenganije kuyigenera inyungu z’ubukererwe kandi zari ziteganijwe mu masezerano y’inguzanyo bagiranye. DALBIT PETROLEUM KENYA LTD yireguye ivuga ko naho ihuriye na DALBIT PETROLEUM KIGALI SARL kuko ari amasosiyete abiri atandukanye, cyane ko DALBIT PETROLEUM KIGALI, SARL ari sosiyete ifite uburyoze bushingiye ku migabane, ko bitanakwiye gufatwa ko DALBIT PETROLEUM KENYA, LTD ikwiye kuryozwa 99% y’umwenda wishyuzwa. Ku ngingo ijyanye n’inyungu z’ubukererwe, DALBIT PETROLEUM KIGALI, SARL na DALBIT PETROLEUM KENYA, LTD bireguye bavuga ko COGEBANQUE, LTD idakwiye izi nyungu z’ubukererwe kuko yategereje imyaka umunani kugira ngo iregere umwenda wayo. Incamake y’icyemezo: 1. Isosiyete yitwa ko isa n'aho ifashwe ijana ku ijana (100%) n'indi sosiyete, buri gihe iyo sosiyete ifitemo uburenganzira bwo gutora bungana na mirongo icyenda ku ijana (90%) by'imigabane cyangwa birengaho. Kuba DALBIT PETROLEUM KENYA LTD ariyo yashinze DALBIT PETROLEUM KIGALI, SARL mu Rwanda nk’uko bigaragazwa n’inyandiko “power of attorney” yahaye KARIMBA Richard na sytatuts ya DALBIT PETROLEUM KIGALI n’inyandiko-mvugo y’abanyamigabane ba DALBIT PETROLEUM KIGALI, SARL ko DALBIT PETROLEUM KENYA LTD ifitemo imigabane ingana na 99,9%; ibi bikaba bigaragara ko DALBIT PETROLEUM KENYA LTD ari sosiyete mbyeyi ya DALBIT PETROLEUM KIGALI, SARL. Kuba DALBIT PETROLEUM KENYA LTD nayo yariyemereye gukora imishyikirano yo kwishyura bituma iwuryozwa. 2. Iyo bigaragaye mu by’ukuri ko isosiyete imwe ikoreshwa n’indi nk’umukozi wayo mu bucuruzi, hirengagizwa, ikizitandukanya nk’amasosiyete. Sosiyete mbyeyi igenga iyo ifite, ibazwa iby’iyi sosiyete ku birebana n’abo ibereyemo imyenda n’abandi ikorana nabo. 3. Amasezerano akozwe ku buryo bukurikije amategeko aba itegeko ku bayagiranye. Ashobora guseswa ari uko babyumvikanyeho cyangwa ku mpamvu zemewe n'amategeko. Agomba kubahirizwa nta buriganya. Amasezerano ntategeka gusa icyemejwe ahubwo yongeraho n'ingaruka ugushyira mu kuri, imigenzereze cyangwa amategeko byageneye inshingano bikurikije kamere yayo. Abaregwa bagomba gufatanya kwishyura umwenda wose harimo n’inyungu, uko imibare yagaragajwe na COGEBANQUE, LTD iteye, kandi itahakanwe na DALBIT PETROLEUM KIGALI, SARL. Ubujurire bufite ishingiro. Urubanza rwajuririwe rurahindutse. Amategeko yashingiweho: Itegeko nº 21/2012 ryo kuwa 14/06/2012 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, Ingingo ya 9. Itegeko nº 45/2011 ryo kuwa 25/11/2011 rigenga amasezerano, Ingingo ya 64 na 65. Itegeko nº 07/2009 ryo kuwa 27/04/2009 ryerekeye amasosiyete y’ubucuruzi, Ingingo ya 21.1º. Imanza rwifashishijwe: Littlewoods Mail Order Sores, Ltd V McGregor (Inspecto of Taxes)

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Inyandiko z’abahanga zifashishhijwe: Dario MILO, “The Liability of a Holding Company for the Debts of its Subsidiary: Is Salomon still alive and well?” 1998, SALJ, 318. H.W Ballantine, Separate Entity of Parent and Subsidiary Corporations, California Law Review, Vol 14/Issue 1, Nov 1925,P.17. Dictionnaire du droit privé (reba kuri http://www.dictionnaire-juridique.com/definition/filiale.php yasuwe kuwa 24/09/2014. Urubanza I. IMITERERE Y’URUBANZA [1] COGEBANQUE, LTD yareze DALBIT PETROLEUM KIGALI, SARL mu Rukiko rw’Ubucuruzi rwa Nyarugenge, umwenda iwubereyemo hashingiwe ku masezerano y’inguzanyo bagiranye, itubahirije, ikanasaba ko DALBIT PETROLEUM KENYA, LTD na KARIMBA Richard bafatanya na DALBIT PETROLEUM KIGALI, SARL nk’abanyamigabane bayo, kwishyura uwo mwenda. [2] Urwo Rukiko rwaburanishije urubanza, rwanzura rwemeza ko ikirego cya COGEBANQUE, LTD gifite ishingiro kuri bimwe, muri rusange rwemeza ko ari DALBIT PETROLEUM KIGALI, SARL itegetswe kwishyura umwenda wa COGEBANQUE, LTD; ko DALBIT PETROLEUM KENYA, LTD na KARIMBA Richard batawuryozwa. [3] COGEBANQUE, LTD ntiyishimiye iyo mikirize, iyijuririra uru Rukiko ku mpamvu z’uko Urukiko rubanza rwirengagije ko mu iburanisha DALBIT PETROLEUM KENYA, LTD yaremeye kwishyura umwenda, no kuba urwo Rukiko rwarayirenganije mu kutagenerwa inyungu z’ubukererwe kandi nyamara zarateganijwe mu masezerano y’inguzanyo. II. ISESENGURA RY’IBIBAZO BIRI MU RUBANZA A) Kuba DALBIT PETROLEUM KENYA, LTD yaremeye mu iburanisha kwishyura umwenda [4] COGEBANQUE, LTD isobanura iyi mpamvu y’ubujurire, ivuga ko Urukiko rubanza rwemeje ko DALBIT PETROLEUM KENYA, LTD itagomba kugira icyo iryozwa ku mwenda wahawe DALBIT PETROLEUM KIGALI, SARL nyamara rukirengagiza ko mu iburanisha ry’urubanza, kuwa 16/04/2014 DALBIT PETROLEUM KENYA, LTD yasabye isubikwa ry’urubanza bakareba uko bishyura COGEBANQUE, LTD bitarinze gukomeza inzira z’Inkiko. Hakaba haranabaye imishyikirano, DALBIT PETROLEUM KENYA, LTD ihagarariwe n’intumwa ebyiri. [5] COGEBANQUE, LTD ikomeza isobanura ko iyo mishyikirano itagize icyo itanga kuko DALBIT PETROLEUM KENYA, LTD yashakaga kwishyura gusa Rwf 110,000,000, ikanga kwishyura inyungu; ibyo byose bikaba ari ibimenyetso by’uko igomba nka “société mère” (sosiyete mbyeyi) yayo gufatanya na DALBIT PETROLEUM KIGALI, LTD kwishyura

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umwenda wose wa COGEBANQUE, LTD, cyane ko bitanoroshye kuzitandukanya kuko ifite imigabane 99,9% muri DALBIT PETROLEUM KIGALI, LTD kandi ari nayo yahaye “procuration” KARIMBA Richard kuza kuyifungurira indi sosiyete mu Rwanda. [6] DALBIT PETROLEUM KIGALI, SARL na DALBIT PETROLEUM KENYA, LTD byiregurira hamwe, byemeza ko imvugo ya COGEBANQUE, LTD y’uko DALBIT PETROLEUM KENYA, LTD ari sosiyete mbyeyi “société mère” ya DALBIT PETROLEUM KIGALI, SARL atariyo kandi nta shingiro ifite mu mategeko; bisobanura ko kugira imigabane muri DALBIT PETROLEUM KIGALI, SARL bitagira DALBIT PETROLEUM KENYA “société mère” yayo, kandi ko ari amasosiyete abiri atandukanye, cyane ko DALBIT PETROLEUM KIGALI, SARL ari sosiyete ifite uburyoze bushingiye ku migabane, ko bitanakwiye gufatwa ko DALBIT PETROLEUM KENYA, LTD ikwiye kuryozwa 99% y’umwenda wishyuzwa. [7] DALBIT PETROLEUM KIGALI, SARL na DALBIT PETROLEUM KENYA, LTD bikomeza gusobanura ko DALBIT PETROLEUM KENYA, LTD idafite aho ihuriye n’amasezerano yabaye hagati ya DALBIT PETROLEUM KIGALI, SARL na COGEBANQUE, LTD kuko itayishyizeho umukono. Ikindi gisobanurwa n’uko “procuration” yahawe KARIMBA Richard idakwiye gukoreshwa mu kujijisha Urukiko, kuko itigeze ishyirwa mu bikorwa kuko yari iyo gushinga sosiyete nyarwanda ifite umunyamigabane umwe, ariwe DALBIT PETROLEUM KENYA, LTD, kandi sosiyete DALBIT PETROLEUM KIGALI, SARL, yo ifite abanyamigabane babiri. [8] Urukiko, kuri iyi mpamvu y’ubujurire ya COGEBANQUE, LTD, ku birebana no kumenya niba DALBIT PETROLEUM KENYA, LTD iri sosiyete mbyeyi ya DALBIT PETROLEUM KIGALI, SARL, niba ifite aho ihuriye n’umwenda wishyuzwa DALBIT PETROLEUM KIGALI, SARL; rusanga Itegeko nº 07/2009 ryo kuwa 27/04/2009 ryerekeye amasosiyete y’ubucuruzi, mu ngingo yayo ya 21.1º, iteganya ko “ Isosiyete yitwa ko yabyawe n‟indi sosiyete iyo:1° iyo sosiyete ifatwa nk’isosiyete mbyeyi: a) igenzura inama yayo y‟ubutegetsi; b) igenzura ibirenze kimwe cya kabiri cy'imigabane ifite uburenganzira bwo gutora mu nama yayo; c) ifite ibirenga kimwe cya kabiri cy‟imigabane yatanzwe hakuwemo imigabane ifite uburengazira mu kugira uruhare mu kugabana inyungu cyangwa imari shingiro y‟isosiyete; d) ifite uburenganzira ku birenga icya kabiri cy'agaciro k’inyungu zigabagabanywa abanyamigabane b’isosiyete hatarimo imigabane idafite uburenganzira bwo kugira uruhare ruri hejuru y’amafaranga runaka mu igabana ry’inyungu cyangwa ry’imari shingiro;” [9] Urukiko rusanga nk’uko binateganijwe mu ngingo ya 25 y’iri Tegeko, “Isosiyete yitwa ko isa n‟aho ifashwe ijana ku ijana (100%) n‟indi sosiyete, buri gihe iyo sosiyete ifitemo uburenganzira bwo gutora bungana na mirongo icyenda ku ijana (90%) by‟imigabane cyangwa birengaho.” Rusanga n’amategeko agenga amasosiyete y’ubucuruzi mu bihugu bikoresha amategeko ya OHADA (Acte uniforme relatif au droit des sociétés commerciales et du

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groupement d’intéret économique) anashimangira kurushaho, Itegeko ry’u Rwanda, aho ateganya mu ngingo yayo ya 179, ko isosiyete iba mbyeyi y’indi sosiyete igihe ifitemo imigabane irenga 50%, iyi ikitwa sosiyete ifitwe n’indi (“une société est une société mère d’une autre quand elle possède dans la seconde plus de la moitié du capital. La seconde société est la filiale de la première.” Reba kuri www://www.ohada.com/actes-uniformes/98/167/titre-3- societe-mere-et-filiale.html, yasuwe kuwa 24/09/2014 saa 18h). [10] Urukiko runasanga kuba DALBIT PETROLEUM KENYA, LTD ariyo yashinze DALBIT PETROLEUM KIGALI, SARL mu Rwanda nk’uko bigaragazwa n’inyandiko “power of attorney” yahaye KARIMBA Richard, kuwa 21/08/2003, hamwe n’itegeko shingiro (statuts) rya sosiyete DALBIT PETROLEUM KIGALI, yo kuwa 07/10/2003 igaragaza ko iyi sosiyete igizwe n’imigabane ya DALBIT PETROLEUM KENYA, LTD irenga 50% y’imigabane yose, indi migabane ikagirwa na KARIMBA Richard; no kuba ubu ngubu DALBIT PETROLEUM KENYA, LTD ifite muri DALBIT PETROLEUM KIGALI, SARL imigabane ya 99,9% nk’uko bigaragara mu Nyandiko-mvugo yinama rusange y’abanyamigabane ba DALBIT PETROLEUM KIGALI, SARL, yo kuwa 22/05/2006; DALBIT PETROLEUM KENYA, LTD ni isosiyete mbyeyi ya DALBIT PETROLEUM KIGALI, SARL. [11] Ku birebana no kumenya niba DALBIT PETROLEUM KENYA, LTD ifite aho ihuriye n’umwenda wishyuzwa DALBIT PETROLEUM KIGALI, SARL, Urukiko rusanga ubwabyo kuba isosiyete mbyeyi y’indi bidahagije kuryozwa imyenda yayo. Rusanga ariko, ibimenyetso bikurikira, binashimangirwa n’iyi mpamvu yo kuba sosiyete mbyeyi, bihagije kugira ngo DALBIT PETROLEUM KENYA, LTD iryozwe nayo imyenda ya sosiyete yayo DALBIT PETROLEUM KIGALI, SARL. [12] Urukiko rusanga kuba COGEBANQUE, LTD yemeza ko DALBIT PETROLEUM KENYA, LTD yasabye mu iburanisha ku rwego rwa mbere, kuwa 16/04/2014, igihe cyo kujya mu bwumvikane na COGEBANQUE, LTD (binagaragara mu nyandiko-mvugo y’iburanisha), ko iyo mishyikirano itagize icyo itanga, ko DALBIT PETROLEUM KENYA, LTD yari ihagarariwe n’intumwa ebyiri kandi ko yemeye kwishyura gusa Rwf 110,000,000; ibi bikaba bitavuguruzwa na DALBIT PETROLEUM KENYA, LTD, bikwiye gufatwa n’Urukiko nk’ukuri hashingiwe ku bigaragara mu nyandiko-mvugo y’iburanisha no ku biteganwa n’ingingo ya 9 y’Itegeko nº 21/2012 ryo kuwa 14/06/2012 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, iteganya ko “Urega agomba kugaragaza ibiminyetso by’ibyo aregera. Iyo abibuze, uwarezwe aratsinda. Naho uvuga ko icyo yategekwaga gukora cyagaragajwe n’ibimenyetso atagitegetswe kugikora, agomba kugaragaza impamvu zakimukuyeho. Iyo abiburiye ibimenyetso, uwo baburana aramutsinda.” [13] Urukiko rusanga rero ukuryozwa uyu mwenda kwa DALBIT PETROLEUM KENYA, LTD kimwe na DALBIT PETROLEUM KIGALI, SARL bidashingiye ku kuba iri umunyamigabane cyangwa isosiyete mbyeyi, ariko ni kuba nayo yiyemereye gukora imishyikirano yo kwishyura; na none icyagaragariye Urukiko mu gushinga DALBIT PETROLEUM KIGALI, SARL, bikozwe na DALBIT PETROLEUM KENYA, LTD nka sosiyete mbyeyi, yatanze uburenganzira bwo gushinga sosiyete mu Rwanda (21/08/2003), hanyuma iyo sosiyete ikaza gushingwa (07/10/2003), igahabwa inguzanyo na banki (16/12/2003), ikaba itubahirije inshingano zo kwishyura uwo mwenda kugezaho yihanangirizwa ubwa nyuma (19/05/2006), nyuma yaho DALBIT PETROLEUM KENYA, LTD ihita ihindura

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uko imigabane yari iteye muri sosiyete ya Kigali (22/05/2006); na none mu miburanire yayo, hamwe na DALBIT PETROLEUM KIGALI, SARL, igashaka kwerekana ko amafaranga y’inguzanyo yatwawe n’indi sosiyete nubwo ari DALBIT PETROLEUM KIGALI, SARL yasinye amasezerano y’inguzanyo; [14] Urukiko rubibonamo imyitwarire idasobanutse ya DALBIT PETROLEUM KENYA, LTD kuko itari kuyoberwa uko sosiyete yayo ikora mu Rwanda, ikaba itanerekana ikimenyetso na kimwe cy’uko yigeze inenga abayobozi yashyizeho, kandi binagaragara neza ko DALBIT PETROLEUM KIGALI, SARL yashyizweho kugira ngo ikomeze ubucuruzi bwa DALBIT PETROLEUM KENYA, LTD mu Rwanda nk’uko bigaragara muri “Power of Attorney” yakoze (to act upon behalf of the company with 100% to be held by Dalbit Petroleum, Ltd to conduct business in the area petroleum product importation and trading…). Ibi bigaragariza Urukiko ko DALBIT PETROLEUM KIGALI, SARL yakoreshejwe mu by’ukuri na DALBIT PETROLEUM KENYA, LTD nk’umukozi “agent” uyikorera ubucuruzi bwayo mu Rwanda; ikaba rero ikwiye mu buryo budasanzwe gufatanya nayo kwishyura ibyo iryozwa, hatitawe ko ari amasosiyete atandukanye. [15] Iyi myumvire y’Urukiko ishimangirwa n’ibyemezwa n’abahanga mu mategeko, bemeza ko hari ibihe Urukiko rwareba hirya y’ibitandukanya amasosiyete n’abayagize cyangwa amasosiyete abiri imwe ifitwe n’indi (Piercing the Corporate Veil doctrine), aho uwitwa DARIO MILO(*), yemeranwa n’umucamanza Lord DENNING MR (mu rubanza Littlewoods Mail Order Sores, Ltd V McGregor (Inspecto of Taxes), wavuze ko Inkiko zishobora kandi zibikora rimwe na rimwe, kurenga ku bigaragara nk’itandukanyo hagati y’amasosiyete, no kureba ibyihishe nyuma (The Courts can and often do draw aside the veil. They can, and often do, pull of the mask. They look to see what really lies behind). (pp 323-324). (*) Dario MILO, “The Liability of a Holding Company for the Debts of its Subsidiary: Is Salomon still alive and well?” 1998, SALJ, 318. [16] Uyu muhanga mu mategeko yemeza ko iyo bigaragaye ko mu byukuri isosiyete imwe ikoreshwa n’indi nk’umukozi wayo mu bucuruzi (agence), hirengagizwa, ikizitandukanya nk’amasosiyete (The correct position – of the doctrine of piercing the veil – is that in order for the holding company to be held liable for the debts of its subsidiary under the law of agency, the general principles of the law of agency need to be applied to the facts that of the particular group scenario). (pp326). Undi muhanga witwa Henry W. BALLANTINE nawe yemeza ko isosiyete mbyeyi igenga iyo ifite, ibazwa iby’iyi sosiyete ku birebana n’abo ibereyemo imyenda n’abandi ikorana nabo, “A parent company having control of a subsidiary company occupies a fiduciary relation toward the company, its stockholders and creditors.” (reba H.W Ballantine, Separate Entity of Parent and Subsidiary Corporations, California Law Review, Vol 14/Issue 1, Nov 1925,P.17;

kuri

http://www.scholarship.law.berkeley.edu/cgi/viewcontent.cgi? article=3941&context=californialawreview). [17] Urukiko rusanga, “dictionnaire du droit privé” (reba kuri http://www.dictionnaire- juridique.com/definition/filiale.php yasuwe kuwa 24/09/2014, saa 14h45’) isobanura neza sosiyete ifitwe n’indi “filiale”, ikanasobanura “agence” icyo aricyo, mu magambo akurikira “En droit commercial une société filiale est une entreprise dont 50% du capital a été formé par des apports réalisés par une autre société dite société mère qui en assure généralement la direction, l'administration et le contrôle par l'intermédiaire d'une ou de plusieurs personnes, administrateurs

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ou gérants qu'elle a désignés. Lorsque le capital d'une société est composé d'apports dont la valeur est supérieure à 10% mais inférieure à 50%, on se trouve en présence d'une simple participation. (…). La filiale se différencie de l' "agence" ou de la "succursale" en ce que ces entreprises ne constitue pas une entité juridique distincte, mais de simples services délocalisés d'une entreprise, avec néanmoins une légère différence en ce que la succursale a une importance économique plus étendue que l'agence et en ce que la succursale est dirigée par une ou plusieurs personnes ayant des pouvoirs généraux de gestion, et en ce qu'elle dispose d'une certaine autonomie financière.” B) Kuba Urukiko rubanza rutagenye inyungu z’ubukererwe [18] COGEBANQUE, LTD isobanura ko Urukiko rubanza rwanze kuyigenera inyungu z’ubukererwe ku mpamvu z’uko ngo zikubye inshuro 4 umwenda remezo no kuba nyuma yo gutanga inyandiko y’integuza mu 2006 yaricecekeye aho kwishyuza umwenda; ibi bikaba nta shingiro byahabwa kuko kuba umwenda wikubye inshuro 4 bitanyuranyije n’ibyo abagiranye amasezerano bemeranyije, kandi kuvaho hatangiwe integuza, habayeho imanza nyinshi hagati y’ababuranyi ku ngwate yari yatanzwe kugurishwa mu gihe hatabaye ubwishyu. COGEBANQUE, LTD isanga imvugo y’urwo Rukiko y’uko umwenda ni mwinshi bidahagije mu gihe DALBIT PETROLEUM KIGALI, SARL iyamaranye iyo myaka yose iyacuruza. [19] DALBIT PETROLEUM KIGALI, SARL na DALBIT PETROLEUM KENYA, LTD biregura kuri iyi mpamvu bivuga ko COGEBANQUE, LTD idakwiye izi nyungu z’ubukererwe kuko yategereje imyaka umunani kugira ngo iregere umwenda wayo. [20] Urukiko rusanga, nk’uko rumaze kubibona hejuru ku ruhare rwa DALBIT PETROLEUM KENYA, LTD ku nguzanyo COGEBANQUE, LTD yishyuza DALBIT PETROLEUM KIGALI, SARL, no kuba DALBIT PETROLEUM KIGALI, SARL idahakana ko yagiranye amasezerano y’uyu mwenda kandi binagaragara, runashingiye kuba ari na COGEBANQUE, LTD yaregwaga mu manza zabaye muri uru Rukiko no mu Rukiko rw’Ikirenga, hagirwa impfabusa ingwate yahawe kuri uwo mwenda (reba ibiteganijwe mu masezerano y’inguzanyo, chap II.6); siyo rero yaryozwa iki gihe cyose cyahise, cyane ko na DALBIT PETROLEUM KIGALI, SARL nayo kuvaho yaherewe integuza ya nyuma, ntacyo yakoze kugira ngo yubahirize inshingano zayo. [21] Rusanga rero, hashingiwe ku biteganijwe mu ngingo za 64 na 65 z’Itegeko nº 45/2011 ryo kuwa 25/11/2011 rigenga amasezerano, ziteganya ko “Amasezerano akozwe ku buryo bukurikije amategeko aba itegeko ku bayagiranye. Ashobora guseswa ari uko babyumvikanyeho cyangwa ku mpamvu zemewe n'amategeko. Agomba kubahirizwa nta buriganya.” (64), kandi ko “Amasezerano ntategeka gusa icyemejwe ahubwo yongeraho n'ingaruka ugushyira mu kuri, imigenzereze cyangwa amategeko byageneye inshingano bikurikije kamere yayo.” Abaregwa bagomba gufatanya kwishyura umwenda wose harimo n’inyungu, uko imibare yagaragajwe na COGEBANQUE, LTD iteye, kandi itahakanwe na DALBIT PETROLEUM KIGALI, SARL; uko biteganijwe mu masezerano y’inguzanyo kuri chap I.4 na chap II.1. C) Ku igobokeshwa rya KARIMBA Richard, GAHITIRA BISHUMBA Raymond na KANYONYA Andrew [22] DALBIT PETROLEUM KIGALI, SARL na DALBIT PETROLEUM KENYA, LTD basabye uru Rukiko kugobokesha KARIMBA Richard, GAHITIRA BISHUMBA Raymond na

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KANYONYA Andrew ku mpamvu z’uko Urukiko rubanza rutabagobokesheje kandi aribo batumye uwo mwenda ufatwa. [23] KARIMBA Richard asaba uru Rukiko kutakira ibisabwa na DALBIT PETROLEUM KIGALI, SARL na DALBIT PETROLEUM KENYA, LTD kuko bidafite ireme nk’uko Urukiko rubanza rwagaragaje ko nta ruhare afite muri uru rubanza; asaba ko DALBIT PETROLEUM, LTD imwishyura indishyi za Rwf 5,000,000 zo gushorwa mu manza nta mpamvu, guteshwa umwanya n’amafaranga ya Avoka. GAHITIRA BISHUMBA Raymond na KANYONYA Andrew, bo bariregura bavuga ko badakwiye guhatirwa kugoboka muri uru rubanza kuko ntaruhare barufitemo ku buryo bashobora kurutambamira, bityo bagasaba indishyi za gushorwa mu manza ku maherere, arimo Rwf 500,000 y’igihembo cya Avoka, Rwf 130,000 y’ingendo na Rwf 40,000 yo gutakaza umwanya mu milimo yabo. [24] Urukiko, rushingiye kubyo rwabonye mu ngingo y’ubujurire ya mbere, rushingiye ku biteganijwe mu ngingo ya 9 ivuzwe hejuru, y’Itegeko ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, kuba DALBIT PETROLEUM KIGALI, SARL na DALBIT PETROLEUM KENYA, LTD iterekana uruhare cyangwa inenge aba bantu bagize byatumye hatishyurwa inguzanyo yahawe DALBIT PETROLEUM KIGALI, SARL, no kuba cyane cyane itigeze yerekana ko haricyo yigeze ibanenga mu mikorere yabo, uretse kubivuga mu rubanza iregwamo; rusanga nta kigaragara cyaryozwa abandi bantu atari uwahawe inguzanyo na sosiyete mbyeyi yayo, kuko nta bimenyetso rwashingiraho, mu gihe n’amasheki yerekanwe na DALBIT PETROLEUM KIGALI, SARL aterekana ikintu na kimwe Urukiko rwashingiraho ruhindura uruhare rwabaregwa. III. ICYEMEZO CY’URUKIKO [25] Urukiko Rukuru rw’Ubucuruzi: - Rwemeye kwakira ubujurire bwa COGEBANQUE, LTD kuko bwatanzwe mu buryo bwubahirije amategeko, rubusuzumye, rusanga bufite ishingiro. - Rwemeye kwakira ubujurire bwa DALBIT PETROLEUM KIGALI, SARL na DALBIT PETROLEUM KENYA, LTD kuko bwatanzwe mu buryo bwubahirije amategeko, rubusuzumye, rusanga nta shingiro bufite. - Rwemeje ko imikirize y’urubanza rwajuririwe RCOM 0244/14/TC/Nyge rwaciwe n’Urukiko rw’Ubucuruzi rwa Nyarugenge, kuwa 21/05/2014, ihindutse. - Rukijije ko DALBIT PETROLEUM KIGALI, SARL igomba gufatanya na DALBIT PETROLEUM KENYA, LTD kwishyura umwenda DALBIT PETROLEUM KIGALI, SARL ibereyemo COGEBANQUE, LTD; kandi bakanishyura KARIMBA Richard indishyi zo gushorwa mu manza n’amafaranga y’ikurikirana rubanza; bakanishyura na none, GAHITIRA Raymond na KANYONYA Andrew amafaranga y’ikurikirana rubanza. - Rutegetse DALBIT PETROLEUM KIGALI, SARL gufatanya na DALBIT PETROLEUM KENYA, LTD kwishyura umwenda DALBIT PETROLEUM KIGALI, SARL ibereyemo

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COGEBANQUE, LTD, uko ugeze ubu kuri Rwf 531,578,151 ; bakanayishyura Rwf 1,800,000 y’ikurikirana rubanza harimo n’igihembo cya Avoka. - Rutegetse DALBIT PETROLEUM KIGALI, SARL gufatanya na DALBIT PETROLEUM KENYA, LTD kwishyura KARIMBA Richard indishyi zo gushorwa mu manza n’amafaranga y’ikurikirana rubanza, angana yose na Rwf 1,700,000. - Rutegetse DALBIT PETROLEUM KIGALI, SARL gufatanya na DALBIT PETROLEUM KENYA, LTD kwishyura GAHITIRA Raymond na KANYONYA Andrew amafaranga y’ikurikirana rubanza, angana yose na Rwf 670,000.