DEMIMPEX v. COGEBANQUE n’abandi

DEMIMPEX v. COGEBANQUE n’abandi

- Source: Amategeko - Section: Decisions (Judgements) - Date: 2015-01-16 - Case/document no.: RCOMA 0066/11/CS - Collection: Supreme Court

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DEMIMPEX v. COGE BANQUE n’abandi [Rwanda URUKIKO RW’IKIRENGA – RCOMA 0066/11/CS (Mutashya, P.J., Mukandamage na Munyangeri, J.) 16 Mutarama 2015] Amategeko agenga imiburanishirize y’imanza z’ubucuruzi – Gusiba urubanza – Ingaruka urega agira iyo atitabye nta mpamvu – Iyo urega atitabye urukiko nta mpamvu, uregwa aba afite uburenganzira bwo gusaba ko urubanza rusibwa cyangwa agasaba ko ruburanishwa mu mizi yarwo, urubanza ruciwe rukazafatwa nk’aho rwaburanishijwe ababuranyi bahari – Itegeko nº 21/2012 ryo kuwa 16/07/2012 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umuimo n’iz’ubutegetsi, ingingo ya 57. Amategeko agenga imiburanishirize y’imanza z’ubucuruzi – Gusiba urubanza – Amafaranga y’ikurikiranarubanza n’ay’igihembo cya avoka – Iyo abaregwa bagaragarije Urukiko ko hari amafaranga ajyanye n’ikurikiranarubanza n’igihembo cya avoka batanze mu gihe basabye ko urubanza rusibwa mu bitabo by’urukiko, uwareze arayaryozwa kuko aba yaratumye barukurikirana urubanza rwabo no gushaka abavoka bababuranira. Incamake y’ikibazo: DEMIMPEX yazanye imodoka 20 zo mu bwoko bwa Nissan mu Rwanda izigeza muri MAGERWA. Nyuma zaje gufatirwa kubera ikibazo cy’imisoro y’ikigo cy’Igihugu cy’Imisoro n’Amahôro hamwe n’inguzanyo yari yaratanzwe na COGEBANQUE kugira ngo zigurwe. DEMIMPEX yaregeye Urukiko rw’ubucuruzi rwa Nyarugenge isaba gusubizwa imodoka zafatiriwe, urwo rukiko

rwemeza ko nta bubasha rufite rushingiye ko ikibazo kijyanye n’izo modoka cyagombye kuregerwa inkiko z’Ububiligi hakurikijwe amasezerano rwa Bukamba wazitumije yagiranye na DEMIMPEX. DEMIMPEX yajuririye Urukiko Rukuru rw’Ubucuruzi rwaje gufata icyemezo cyo kugurisha izo modoka mu cyamunara amafaranga agashyirwa kuri konti y’Urukiko kugira ngo zidakomeza kwangirika. Nyuma y’aha, MAGERWA S.A yatanze ikirego mu Rukiko Rukuru rw’ubucuruzi irega ikigo cy’igihugu cy’imisoro na COGEBANQUE, DEMIMPEX nayo igobokamo. MAGERWA S.A yasabaga kwishyurwa amafaranga ya servisi zayo zijyanye na parking n’ay’ububiko. Urukiko Rukuru rw’Ubucuruzi rwemeje ko ikirego cya MAGERWA S.A gifite ishingiro rutegeka ko ihabwa amafaranga yashyizwe kuri konti y’urukiko mu rwego rwo kwishyura servisi zayo. DEMIMPEX yajuririye mu Rukiko rw’Ikirenga ivuga ko amafaranga yose atagombaga kwegurirwa MAGERWA ko kandi Urukiko Rukuru rw’Ubucuruzi rwashingiye icyemezo cyarwo ku Iteka rya Minisitiri kandi hari itegeko ryagombaga gukurikizwa. Mu gihe cy’ibiranisha DEMIMPEX ntiyitabye, COGEBANQUE na MAGERWA zisaba ko urubanza rwayo rwasibwa mu bitabo by’Urukiko zigahabwa n’amafaranga y’ikurikirana rubanza n’igihembo cya avoka. Ikigo cy’igihugu nacyo cyari kitabye nacyo cyabaye ko urubanza rwa DEMIMPEX rwasibwa.

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Incamake y’icyemezo: 1. Uhagarariye DEMIMPEX yitabiriye inama ntegura rubanza inshuro ebyiri kandi agasinyira ko urubanza rugomba kuburanishwa, yarangiza ntiyitabe nta n’impamvu yagaragarije urukiko; bigaragara ko nta nyungu DEMIMPEX yari ikurikiranye mu rubanza. Bityo ubujurire bwayo bukaba bugomba gusibwa mu bitabo by’urukiko.

2. Iyo abarezwe basabye amafaranga y’ikurikirana rubanza n’ay’igihembo cya avoka mu rubanza basabye ko rusibwa barayahabwa kuko uwareze aba yaratumye barukurikirana urubanza rwabo no gushaka abavoka bababuranira. Ubujurire busibwe mu bitabo by’Urukiko; Amagarama aherereye ku wa juririye. Amategeko yashingiweho: Itegeko nº 21/2012 ryo kuwa 16/07/2012 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umuimo n’iz’ubutegetsi, ingingo ya 57. Nta manza zifashishijwe. Urubanza I. IMITERERE Y’URUBANZA [1] Uru rubanza rukomoka ku modoka 20 zo mu bwoko bwa Nissan DEMIMPEX ivuga ko yazanye mu Rwanda zagera muri MAGERWA zigafatirwa kubera ikibazo cy’imisoro ya Rwanda Revenue Authority n’inguzanyo yari yaratanzwe na COGEBANQUE kugira ngo zigurwe. DEMIMPEX yaregeye Urukiko rw’Ubucuruzi rwa Nyarugenge isaba gusubizwa izo modoka zafatiriwe, urwo rukiko rwemeza ko nta bubasha rufite bwo kuburanisha icyo kirego. [2] Urukiko mu gufata icyemezo cy’uko nta bubasha rufite rwashingiye ku mpamvu z’uko ikibazo kijyanye n’izo modoka cyagombye kuregerwa mu nkiko z’Ububiligi hakurikijwe amasezerano Rwabukamba wazitumije yagiranye na DEMIMPEX. [3] DEMIMPEX yajuririye Urukiko Rukuru rw’Ubucuruzi rwaje gufata icyemezo cyo kugurisha izo modoka mu cyamunara amafaranga agashyirwa kuri konti y’Urukiko kugira ngo zidakomeza kwangirika, ariko DEMIMPEX yaje kureka ubujurire bwayo. [4] Nyuma

y’uko imodoka zimaze kugurishwa amafaranga agashyirwa kuri konti y’Urukiko, MAGERWA S.A yatanze ikirego mu Rukiko Rukuru rw’Ubucuruzi irega RRA na COGEBANQUE mu rubanza hagobokamo DEMIMPEX, mu kirego cyayo MAGERWA S.A yasabaga kwishyurwa 84.856.736 Frw ya servisi zayo arizo: ″Frais de parking, de stockage, d’entreposage et de manutention″. [5] Urukiko Rukuru rw’Ubucuruzi rwemeje ko ikirego cya MAGERWA gifite ishingiro, rutegeka ko amafaranga y’imodoka 20 zagurishijwe muri cyamunara agashyirwa kuri konti y’Urukiko ahabwa MAGERWA S.A mu rwego rwo kwishyura servisi zayo.

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[6] Urukiko mu gusobanura icyemezo rwavuze ko MAGERWA S.A ifite uburenganzira bwo gufatira imodoka mu gihe itishyuwe servisi zitandukanye hakurikijwe ingingo ya 4 y’iteka rya Minisitiri Nº2/Fin.08.05 ryo kuwa 02/01/1970, bivuze ko ikiguzi cy’imodoka zafatiriwe kitahabwa DEMIMPEX ko ahubwo gikwiye guhabwa MAGERWA S.A kubera ″privilège″ itegeko riyemerera, akaba ariyo mpamvu MAGERWA igomba guhabwa amafaranga 84.856.736 y’ikiguzi cya servisi zayo akuwe kuri konti nº120.15.42 iri muri BNR. [7] Urukiko rwasanze ibijyanye no kuba ifatira ryakozwe na RRA ifatanyije na COGEBANQUE n’ubwo ryaba ryarakozwe mu buryo budakurikije amategeko bigatera DEMIMPEX igihombo nk’uko ibivuga byagombye kuregerwa mu rundi rubanza. [8] DEMIMPEX yajuririye icyemezo cy’Urukiko Rukuru rw’Ubucuruzi mu Rukiko rw’Ikirenga ivuga ko Urukiko rwakoze amakosa yo kwegurira MAGERWA amafaranga yose yavuye mu cyamunara y’imodoka no kuba rwarashingiye ku iteka rya Minisitiri kandi hari itegeko ariryo ryagombaga gukurikizwa. [9] Iburanisha ry’urubanza ryabereye mu ruhame kuwa 02/12/2014, DEMIMPEX ititabye kandi nta n’impamvu yatanze, RRA iburanirwa na Me Mugire Joseph, MAGERWA iburanirwa na Me Kayitare Serge naho COGEBANQUE iburanirwa na Me Batware Jean Claude. II. IKIBAZO KIGIZE URUBANZA N’ISESENGURA RYACYO Kumenya niba ubujurire bwa DEMIMPEX bukwiye gusibwa mu gitabo cy’ibirego, n’abarezwe bagahabwa amafaranga

y’ikurikiranarubanza n’igihembo cya avoka. [10] Me Batware Jean Claude uburanira MAGERWA avuga ko kuba DEMIMPEX ititabye kandi ariyo yajuriye nta n’impamvu yatanze, urubanza rwaburanishwa ko kandi ari nako isanzwe ibigenza kubera ko no mu nama ntegurarubanza yahamagawe inshuro nyinshi ntiyitabe, ko ariko Urukiko rwashingira ku ngingo ya 57 y’itegeko ryerekeye imiburanishirize y’imanza z’imbonezamubano rukemeza ko urubanza rusibwe mu bitabo by’ibirego, ko ariko kubera ko MAGERWA yakuruwe mu manza nta mpamvu igomba guhabwa 1.000.000 Frw y’ikurikiranarubanza n’igihembo cya avoka. [11] Me Kayitare Serge uburanira COGEBANQUE avuga ko kuba DEMIMPEX ititabye kandi isanzwe izi iyi tariki bigaragaza ko nta nyungu igifite muri uru rubanza, ko muri imwe mu nzira zishobora gukoreshwa hakurikije amategeko harimo kuruburanisha cyangwa se kurusiba, ko rero urubanza rwaburanishwa kubera ko hari amafaranga COGEBANQUE yasabye ajyanye narwo, ko ariko Urukiko rusanze ari ngombwa urubanza rwasibwa, COGEBANQUE igahabwa 2.000.000 frw y’ikurikiranarubanza n’igihembo cya avoka nk’uko yabisabye mu myanzuro yayo. [12] Me Mugire Joseph uburanira RRA nawe avuga ko urubanza rwasibwa kubera ko n’ubusanzwe bari batanze inzitizi basaba ko ubujurire bwa DEMIMPEX butakirwa.

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UKO URUKIKO RUBIBONA [13] Ingingo ya 57 y’itegeko nº 21/2012 ryo kuwa 16/07/2012 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umuimo n’iz’ubutegetsi iteganya ko ″Iyo urega atitabye urukiko nta mpamvu, uregwa ashobora gusaba ko urubanza rusibwa cyangwa agasaba ko ruburanishwa mu mizi yarwo, urubanza ruciwe rukazafatwa nk’aho rwaburanishijwe ababuranyi bahari, keretse iyo urukiko, ku nyungu z’ubutabera, rusanze ari ngombwa ko urubanza rwimurirwa ku yindi tariki kugira ngo urega yongere ahamagarwe″. [14] Urukiko rurasanga kuba ku itariki ya 21/10/2014 Me Nizeyimana Boniface wari uhagarariye DEMIMPEX mu nama ntegurarubanza yaritabye agasinyira ko urubanza ruzaburanishwa kuwa 02/12/2014 ko kandi ntayindi nyandiko ihamagara izatangwa, na none ku itariki ya 10/11/2014 mu nama ntegurarubanza akongera gusinyira itariki yo kuwa 02/12/2014 ko urubanza rugomba kuburanishwa, akanumvikana n’abo baburana isaha ruzatangiriraho, ariko DEMIMPEX ntiyitabe nta n’impamvu yigeze igaragariza Urukiko, bigaragaza ko nta nyungu igikurikiranye muri uru rubanza, bityo hashingiwe ku ngingo ya 57 y’itegeko nº 21/2012 ryo kuwa 16/07/2012 ryavuzwe haruguru, ubujurire bwayo bukaba bugomba gusibwa mu bitabo by‘ibirego by’Urukiko. [15] Urukiko rurasanga kandi ku bijyanye n’amafaranga y’ikurikiranarubanza n’igihembo cy’avoka ayasabwe n’uburanira MAGERWA na COGEBANQUE akwiye gutangwa

kubera ko kuba DEMIMPEX yarajuriye byatumye zikurikirana urubanza zishaka n’aba avoka baziburanira, bityo ikaba igomba kubiryoza. Rurasanga ariko amafaranga 2.000.000 Me Kayitare Serge asabira MAGERWA ari umurengera ikaba igenewe mu bushishozi bw’Urukiko 1.000.000 Frw y’ikurikiranarubanza n’igihembo cy’avoka. III. ICYEMEZO CY’URUKIKO [16] Rwemeje ko ubujurire bwa DEMIMPEX busibwe mu bitabo by’Urukiko. [17] Rutegetse DEMIMPEX guha COGEBANQUE 1.000.000 frw y’ikurikiranarubanza n’igihembo cy’avoka, ikanaha MAGERWA 1.000.000 frw y’ikurikiranarubanza n’igihembo cy’avoka ku nzego zombi. [18] Rutegetse DEMIMPEX kwishyura amagarama y’urubanza.