Intertrade f&c Ltd v. ikigo cy’igihugu cy’imisoro n’amahoro

# Intertrade f&c Ltd v. ikigo cy’igihugu cy’imisoro n’amahoro

- Source: Amategeko - Section: Decisions (Judgements) - Date: 2014-05-24 - Case/document no.: RCOMA0197/12/CS - Collection: Supreme Court

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Intertrade f&c Ltd v. ikigo cy’igihugu cy’imisoro n’amahoro [Rwanda URUKIKO RW’IKIRENGA– 2O14SC – RCOMA0197/12/CS –(Mugenzi, P.J., Kanyange na Munyangeri N. , J.) 24 Gicurasi 2014] Amategeko y’Ubucuruzi–Amasezerano y’ubugure–Amasezerano y’ubufatanye mu kugemura ibicuruzwa–Ibicuruzwa mu bubiko by’uwo byari bigenewe ubwanyuma bifatwa ko yabishikirijwe–Mperekeza ishobora gufatwa nk’ amasezerano y’ububitsi–Isano riri hagati y’amasezerano INTERCONTACT TRADING yagiranye na MINADEF hamwe nayo yagiranye n’Uwajuriye. Amategeko y’Umusoro–Igenzura k’umusoro nyongeragaciro–Igihe umusoro ku nyongeragaciro wagombaga gucibwa–Umusoro ku nyongeragaciro ucibwa Ibicuruzwa bikimara gushikirizwa uwo byari bigenewe–Itegeko n° 06/2001 ryo ku wa 20/01/2001 rishyiraho umusoro ku nyongeragaciro,Ingingo ya 20 (a, i, ii). Incamake y’ikibazo:Intertrade f&c ltd yagiranye amasezerano yo kugemura hamwe na Intercontact Trading,nayo ifitanye andi na Minadef yo kugemura, Intertrade f&c ltd,yaje kugemura ibicuruzwa ibigeza mu bubiko bwa Minadef.Nyuma yakorewe igenzura ry’umusoro ku nyongeragaciro,icibwaumusoroukubiyemon’ibihano,yatakambiye Komiseri Mukuru,itakamba ntiryakirwa,aregeye Urukiko Rukuru rw’Ubucuruzi, Rwemeza ko ikirego kidafite shingiro. Urukiko rwasanze, amasezerano Minadef yagiranye na Intercontact Trading, ishingiraho ivuga ko itagombaga gucibwa umusoro ku nyongeragaciro kuko yaba wutanze kabiri, atandukanye n’ayo yasinyanye na Intercontact Trading,Rwanasanze kandi umusoro ku nyongeragaciro waragombaga kumenyeshwa no gutangwa igihe Intertrade f&c ltd yari imaze gushyikiriza Intercontact Trading ibicuruzwa, naho kuba Ivuga ko igihe cyo gutanga umusoro ku nyongeragaciro cyari kitaragera nta shingiro bifite kuko ingingo ya 20 y’itegeko n◦ 06/2001 ryo kuwa 20/01/2001 rishyiraho umusoro ku nyongeragaciro ryariho igihe umusoro wacibwaga iteganya ibihe bibiri, igihe cyo kuvana ibicuruzwa mu bubiko bw’ubigurisha no gukora factures, ko rero ikibanjirije ikindi aricyo giherwaho mu guca umusoro ku nyongeragaciro. Intertrade f&c ltd yajuririye kino cyemezo mu Rukiko rw ‘Ikirenga Isaba ko umusoro yaciwe wakurwaho kuko utakurikije amategeko. Uwarezwe nawe akaba ashimangira ko ugomba gutangwa kuva uwajuriye yari amaze gushikiriza ibicuruzwa uwo byari bigenewe. Incamake y’Icyemezo:1.Uwajuriye yari afite amasezerano y’igihe gito yo kugemura ,akayagirana na Intercontact Trading nayo ifite amasezerano yo kugemura muri Minadef,ayo masezerano yambere akaba yari ayo gufasha ayakabiri gushyirwa mu bikorwa ariko yose akaba ari amasezerano atandukanye atagomba kwitiranywa. Rero kuba ibicuruzwa byarasanzwe mu bubiko bwa Minadef kandi ari yo byari bigenewe bwa nyuma, bituma hagomba kwemezwa ko yari yabishyikirijwe (livraison), cyane ko nta n’amasezerano y’ububitsi Intertrade f&c ltd yagiranye na Minadef, hakaba nta n’ikindi kimenyetso Intertrade igaragaza cy’uko ibyo bicuruzwa byabaga bigiye kubitswa mu gihe

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nyamara aho byajyaga muri Minadef ari kuwo byari bigenewe hakurikijwe amasezerano y’ubugure, Ukubitsa kukaba kutarabayeho ahubwo habaye gushikirizwa. 2.kuba Uwajuriye yarashyikirije Intercontact Trading ibicuruzwa yayisabye nkuko byemejwe mu masezerano y’ubufatanye sosiyete zombi zagiranye, Uwajuriye yagombaga guca Intercontact Trading umusoro ku nyongeragaciro kuri ibyo bicuruzwa ayigurishije hashingiwe ku biteganywa n’ingingo ya 20(a) i,ii) y’itegeko n◦06/2001 ryo kuwa 20/01/2001 rishyiraho umusoro ku nyongeragaciro kuko habayeho kugurisha ibicuruzwa byayo. 3. Kuba Uwajuriye yaravanye mu bitabo bye ibicuruzwa byashyikirijwe Minadef yabitangiye isoko, ntabwo yabyita ikosa ryabaye mu ibaruramibare (erreur de comptabilisation), kuko bigaragara ko byavanywe mu bubiko no mu bitabo byayo by’ubucuruzi mu mwaka wa 2011 ikongera gutangirira ku bindi bishya yatumije mu 2012, bivuze ko ibyo bicuruzwa byagurishijwe ikaba igomba kubitangira umusoro ku nyongeragaciro nkuko wabazwe na RRA, hashingiwe ku itegeko ryavuzwe haruguru. Ubujurire nta nshingiro; Urubanza rwajuririwe rugumyeho; Amagarama y’uburanza aherereye k’Uwajuriye. Amategeko yashingiweho: Itegeko n° 06/2001 ryo ku wa 20/01/2001 rishyiraho umusoro ku nyongeragaciro,Ingingo ya 20 (a, i, ii) Nta manza zashingiweho: Imikirize I. IMITERERE Y’URUBANZA. [1] Minisiteri y’Ingabo (MINADEF) yakoranye na INTERCONTACT TRADING amasezerano yo kuyigemurira amapine na ″chambre à air″. Kugira ngo INTERCONTACT TRADING ikore neza isoko yari yatsindiye, yagiranye amasezerano y’ubufatanye y’igihe gito yo gukorana iryo soko na INTERTRADE F&C Ltd, maze INTERTRADE F&C Ltd yemera ko izazana amapine na ″chambre à air″ ahwanye n’ibyemejwe mu isoko INTERCONTACT TRADING yatsindiye, ariko ikazishyurwa ari uko MINADEF imaze kwishyura INTERCONTACT TRADING. [2] INTERTRADE F&C Ltd yatangiye kuzana amapine na ″chambre à air″ ibivanye hanze y’Igihugu byagera MAGERWA bikavamo bijyanwa mu bubiko bwa MINADEF, INTERTRADE F&C Ltd ikavuga ko ari uko INTERCONTACT TRADING na INTERTRADE F&C Ltd nta bubiko buhagije zari zifite bwo gushyiramo biriya bikoresho mbere y’uko bishyikirizwa MINADEF.

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[3] Mu mwaka wa 2012, RRA yaje gukorera INTERTRADE F&C Ltd igenzura ku musoro ku nyongeragaciro, maze iyica umusoro ungana na 53. 945. 706 frw harimo n’ibihano, ivuga ko uyu musoro ukomoka ku mapine na ″chambre à air″ byashyikirijwe MINADEF. [4] INTERTRADE F&C Ltd yajuririye Komiseri Mukuru asubiza ko uko gutakamba nta shingiro bifite bituma INTERTRADE F&C Ltd iregera Urukiko Rukuru rw’Ubucuruzi, rwemeza ko ikirego cya INTERTRADE F&C Ltd nta shingiro gifite kuko umusoro ku nyongeragaciro wa 53.945.706 frw waciwe mu buryo bukurikije amategeko. [5] Urukiko rwasanze INTERTRADE F&C Ltd idashobora kwitwaza amasezerano MINADEF yagiranye na INTERCONTACT TRADING ngo ivuge ko umusoro ku nyongeragaciro utarageza igihe cyo gucibwa kandi yo yararangije gushyikiriza INTERCONTACT TRADING ibicuruzwa nk’uko babyumvikanye kuko hakozwe amasezerano abiri y’ubugure kandi yose agomba gutangirwa umusoro ku nyongeragaciro, ko amasezerano MINADEF yagiranye na INTERCONTACT TRADING ishingiraho ivuga ko itagombaga gucibwa umusoro ku nyongeragaciro kuko yaba iwutanze kabiri, atandukanye n’ayo yasinyanye na INTERCONTACT TRADING. [6] Urukiko rwasanze kandi ingingo ya 20 y’itegeko rigenga imitunganyirize y’isoresha yarubahirijwe, umusoro ku nyongeragaciro ukaba waragombaga kumenyeshwa no gutangwa igihe INTERTRADE F&C Ltd yari imaze gushyikiriza INTERCONTACT TRADING ibicuruzwa yari yaguze kandi na ″bordereaux d’expedition″ INTERTRADE F&C Ltd yagaragaje zikaba zanditseho ko ari mu rwego rwo kubahiriza amasezerano y’ubugure yabaye hagati ya INTERTRADE F&C Ltd na INTERCONTACT TRADING, ko kuba INTERTRADE F&C Ltd ivuga ko igihe cyo gutanga umusoro ku nyongeragaciro cyari kitaragera nta shingiro bifite kuko ingingo ya 20 y’itegeko n◦ 06/2001 ryo kuwa 20/01/2001 rishyiraho umusoro ku nyongeragaciro ryariho igihe umusoro wacibwaga iteganya ibihe bibiri, igihe cyo kuvana ibicuruzwa mu bubiko bw’ubigurisha no gukora factures, ko rero ikibanjirije ikindi aricyo giherwaho mu guca umusoro ku nyongeragaciro. [7] Ku bijyanye nuko INTERTRADE F&C Ltd ivuga ko ishobora gucibwa umusoro inshuro ebyiri hakurikijwe ibisobanuro bitanzwe haruguru, Urukiko rwasanze idakwiye kugira izo mpungenge kuko umusoro yaciwe uteganywa n’amategeko, ikaba kandi yarawuciwe igihe cyo kuwishyura kigeze. [8] INTERTRADE F&C Ltd yajuririye Urukiko rw ‘Ikirenga isaba ko umusoro yaciwe wakurwaho kuko utakurikije amategeko, naho RRA ikavuga ko ugomba gutangwa. [9] Iburanisha ry’urubanza ryabaye mu ruhame kuwa 01/04/2014 INTERTRADE F&C Ltd iburanirwa na Me BASOMINGERA Alberto, naho RRA iburanirwa na Me KABIBI Spéciose. II. IKIBAZO KIGIZE URUBANZA N’ISESENGURA RYACYO. Kumenya niba umusoro ku nyongeragaciro waraciwe INTERTRADE F&C Ltd mu buryo bukurikije amategeko.

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[10] Mu gusubiza iki kibazo urukiko rurasesengura ibibazo bitatu bigishamikiyeho binagize ingingo z’ubujurire bwa INTERTRADE F&C Ltd bikurikira: 1. Kuba haba haritiranyijwe ububitsi n’ihererekanyabutunzi. 2.Kuba haba hataritawe ku isano iri hagati y’amasezerano MINADEF yagiranye na INTERCONTACT TRADING n’ayo INTERTRADE F&C Ltd yagiranye na INTERCONTACT TRADING. 3.Kuba haba harirengagijwe igihe umusoro ku nyongeragaciro wagombaga gucibwa ku bicuruzwa byari mu bubiko bwa MINADEF. 1. Ku bijyanye nuko haba haritiranyijwe ububitsi n’ihererekanyabutunzi. [11] Me BASOMINGERA uburanira INTERTRADE F&C Ltd avuga ko umucamanza yemeje ko ibicuruzwa abagenzuzi ba RRA basanze mu bubiko bwa MINADEF bitari bikiri ibya INTERTRADE F&C Ltd habayeho kwitiranya amasezerano y’ububitsi (contrat de dépôt) n’ihererekanyabutunzi (transfert de propriété), kubera ko MINADEF yari ibibitse hashingiwe ku masezerano y’ububitsi yagiranye na INTERCONTACT TRADING bitewe nuko nta bubiko INTERCONTACT TRADING cyangwa INTERTRADE F&C Ltd zagiraga, ibicuruzwa byose bikaba byaragombaga kumurikirwa rimwe kuko kwakira igice bitari byemewe, igihe cyo gucibwa umusoro ku nyongeragaciro rero kikaba cyari kitaragera kuko ibicuruzwa byari bikibitswe bitaragurishwa. [12] Avuga kandi ko kuba yarakoresheje ″bordereaux d’expedition″ nta bundi buryo ibicuruzwa byari kwinjira mu bubiko bwa MINADEF, ko arizo zigaragaza ko hari contrat de dépôt izo sosiyete zagiranye na MINADEF, ko kandi kuba ibitabo byabo by’ibaruramutungo n’ibaruramari byerekana ibicuruzwa byajyanywe mu bubiko bwa MINADEF nk’ibyasohotse, ari ikosa ryakozwe mu bijyanye n’ibaruramari, itegeko ry’imisoro riteganyiriza ibihano byihariye iyo handitse ibitari byo. [13] Me KABIBI Spéciose uburanira RRA avuga ko INTERTRADE F&C Ltd yagombaga gutanga umusoro kuko yari yamaze gushyikiriza INTERCONTACT TRADING ibicuruzwa byayo hashingiwe kuri ″bordereaux d’expedition″, ko kuvuga ko ibucuruzwa byari biri mu bubiko bwa MINADEF bitafatwa nkaho iyo Minisiteri yabishyikirijwe ( livraison) nta shingiro bifite kuko INTERTRADE F&C Ltd nta masezerano yari ifitanye na MINADEF, ahubwo yari iyafitanye na INTERCONTACT TRADING, ikaba yarayishyikirije ibicuruzwa bari bumvikanye nkuko bigaragazwa na ″bordereaux d’expédition″ yakoresheje igihe ibiyoherereza, ko rero kubiyishyikiriza bifatwa nka bimwe mu bihe umusoro ku nyongeragaciro uba ugomba gutangwa hashingiye ku ngingo ya 20(a) i, ii) y’itegeko n◦ 06/2001 ryo kuwa 20/01/2001 rishyiraho umusoro ku nyongeragaciro ryariho igihe umusoro wacibwaga. [14] Uburanira RRA avuga ko ibyuko gukoresha ″bordereaux d’expedition″ ari ikibazo cy’’ibaruramari, nta shingiro bifite kuko umucuruzi adashobora kugaragaza ko yacuruje ibintu kandi atabicuruje, ko kandi ibyo INTERTRADE F&C Ltd yacuruje binagaragazwa na ″bordereaux d’expedition″ zabihereyeho INTERCONTACT TRADING, ko Urukiko ari rwo ruzasuzuma niba ″bordereau d’expedition″ yaba ikimenyetso cy’amasezerano yo kubitsa cyangwa yafatwa nk’ikimenyetso cyo gutanga ibicuruzwa byagurishijwe (livraison des marchandises vendues).

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Uko urukiko rubibona. [15] Urukiko rurasanga kuba ibicuruzwa byarasanzwe mu bubiko bwa MINADEF kandi ari yo byari bigenewe bwa nyuma, bituma hagomba kwemezwa ko yari yabishyikirijwe (livraison), cyane ko nta n’amasezerano y’ububitsi INTERTRADE F&C Ltd yagiranye na MINADEF, hakaba nta n’ikindi kimenyetso INTERTRADE igaragaza cy’uko ibyo bicuruzwa byabaga bigiye kubitswa mu gihe nyamara aho byajyaga muri MINADEF ari kuwo byari bigenewe hakurikijwe amasezerano y’ubugure, Urukiko rurasanga rero, umucamanza wa mbere wemeje ko nta kubitsa byabayeho nta kosa yakoze. 2. Ku byerekeranye n’isano iri hagati y’amasezerano MINADEF yagiranye na INTERCONTACT TRADING n’ayo INTERTRADE yagiranye na INTERCONTACT TRADING. [16] Uburanira INTERTRADE F&C Ltd avuga ko umucamanza yemeje ko INTERTRADE F&C Ltd itakwitwaza amasezerano yabaye hagati ya INTERCONTACT TRADING na MINADEF ngo ivuge ko itakwishyura umusoro ku nyongeragaciro yirengagije ko amasezerano y’ubufatanye bw’igihe gito INTERCONTACTTRADING yagiranye na INTERTRADE F&C Ltd yakozwe mu rwego rwa ″soutraitance″ kugirango hubahirizwe amasezerano MINADEF yagiranye na INTERCONTACT TRADING yo kuyigemurira amapine na ″chambres à air″. [17] Avuga ko INTERTRADE F&C Ltd yagombaga kubahiriza ibyo MINADEF yasabye byose, ibyo bikaba bivuze ko uburyozwe bwayo bwari bukizirikiye ku bwa INTERCONTACT TRADING kubera ko iyo MINADEF iza gusanga ibicuruzwa yagemuriwe bifite inenge INTERTRADE F&C Ltd itashoboraga kwitwaza″ bordereaux d’expédition″ yakoreye INTERCONTACT TRADING ngo ivuge ko yarangije kwakira ibicuruzwa kuko ingingo ya 3 y’amasezerano y’ubufatanye yayizirikaga ku buryozwe bwo kugeza igihe ibicuruzwa byose byakiriwe, ku bw’ibyo ikaba itaragombaga gucibwa umusoro ku nyongeragaciro hirengagijwe ayo masezerano y’ubufatanye atarashoboraga gusobanurwa hatitawe ku masezerano MINADEF yagiranye na INTERCONTACT TRADING. [18] Uburanira RRA avuga ko ibyo INTERTRADE F&C Ltd ivuga nta shingiro bifite kubera ko amasezerano yabaye hagati ya INTERCONTACT TRADING na MINADEF yitwaza ntaho ihuriye nayo, kuko niba INTERTRADE F&C Ltd idahakana ko yatumije ibicuruzwa hanze, ikanabishyikiriza uwo yagombaga kubigurisha ari we INTERCONTACTTRADING nta mpamvu yashaka kwitwaza amasezerano ya MINADEF na INTERCONTACT TRADING idafitemo uruhare na rumwe. Uko urukiko rubibona. [19] Urukiko rurasanga kuba INTERTRADE F&C Ltd yarashyikirije INTERCONTACT TRADING ibicuruzwa yayisabye nkuko byemejwe mu masezerano y’ubufatanye sosiyete zombi zagiranye, INTERTRADE F&C Ltd yarigeze igihe cyo guca INTERCONTACT TRADING umusoro ku nyongeragaciro kuri ibyo bicuruzwa iyigurishije hashingiwe ku biteganywa n’ingingo ya 20(a) i,ii) y’itegeko n◦06/2001 ryo kuwa 20/01/2001 rishyiraho umusoro ku nyongeragaciro kuko habayeho kugurisha ibicuruzwa byayo, niba itarabikoze ityo rero ngo yishyuze INTERCONTACT TRADING umusoro ku nyongeragaciro ntiyakwitwaza amakosa

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yayo ngo ivuge ko RRA ikwiye gutegereza guca uwo musoro kugeza igihe MINADEF yishyuriye bwa nyuma kuko nta masezerano ifitanye na MINADEF, n’ayahuje MINADEF na INTERCONTACT TRADING ikaba ntaho ihiuriye nayo. 3. Ku byerekeye igihe umusoro ku nyongeragaciro wagombaga gucibwa ku bicuruzwa byari mu bubiko bwa MINADEF. [20] Uburanira INTERTRADE F&C Ltd avuga ko umucamanza yemeje ko yaciwe umusoro ku nyongeragaciro hakurikijwe ingingo ya 20(a) I,ii) y’itegeko n◦06/2001 ryo kuwa 20/01/2001 rishyiraho umusoro ku nyongeragaciro ngo kuko habayeho gusohora ibicuruzwa mu bubiko bwa INTERTRADE F&C Ltd, ariko ataribyo kuko igihe cyakagombye gufatwa ari igihe INTERCONTACT TRADING yakoreye fagitire ya nyuma kubera ko n’ubwo ibicuruzwa byavaga MAGERWA bigahita byoherezwa mu bubiko bwa MINADEF byabaga bitarakirwa kuko bagombaga gutegereza ko ibicuruzwa byose bihagera bakabona kubyakira (nta réception partielle yari yemewe). [21] Uburanira RRA avuga ko ibyo ujurira avuga nta shingiro bifite kuko umusoro ku nyongeragaciro udatangwa ari uko hakozwe fagitire gusa, ahubwo gukora fagitire ari bimwe mu biherwaho mu bihe umusoro ku nyongeragaciro uba ugomba gucibwa ukanishyurwa muri RRA, ko bigaragara ko INTERTRADE F&C Ltd yagurishije ibicuruzwa byayo. [22] Avuga ko n’ubwo uburanira INTERTRADE F&C Ltd yemeza ko ibicuruzwa byavaga MAGERWA bigahita bijyanwa muri MINADEF atariko bimeze kuko ikigaragaza ko byabaga ari ibitanzwe (livraison) ari ″bordereaux d’expédition″ byatangirwagaho, ko umusoro waciwe atari uwo kwakira ibicuruzwa, ko ahubwo ari uko INTERTRADE F&C Ltd yashyikirije INTERCONTACT TRADING ibicuruzwa inabivanye mu bitabo by’ibaruramutungo byayo. Uko urukiko rubibona. [23] Inyandiko zikubiye muri dosiye zigaragaza ko hari bordereaux d’expedition INTERTRADE F&C Ltd yahereyeho INTERCONTACT ibicuruzwa byagombaga guhabwa MINADEF nkuko isoko batsindiye ribiteganya, bikanagaragara kandi ko hari inyandiko zigaragaza ko MINADEF yakiriye ibicuruzwa yari yarasabye abatsindiye kubigemura. [24] Urukiko rurasanga kuba INTERTRADE F&C Ltd yaravanye mu bitabo byayo ibicuruzwa byashyikirijwe MINADEF yabitangiye isoko, itakongera kubyita ikosa ryabaye mu ibaruramibare (erreur de comptabilisation), kuko bigaragara ko byavanywe mu bubiko no mu bitabo byayo by’ubucuruzi mu mwaka wa 2011 ikongera gutangirira ku bindi bishya yatumije mu 2012, bivuze ko ibyo bicuruzwa byagurishijwe ikaba igomba kubitangira umusoro ku nyongeragaciro nkuko wabazwe na RRA, hashingiwe ku ngingo ya 20 (a, I, ii) y’itegeko ryerekeye umusoro ku nyongeragaciro ryavuzwe haruguru. III. ICYEMEZO CY’URUKIKO. [25] Rwemeje ko ubujurire bwa INTERTRADE F&C Ltd nta shingiro bufite. [26] Rwemeje ko urubanza rwajuririwe ruhamyeho.

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[27] Rutegetse INTERTRADE F&C Ltd gutanga amagarama y’uru rubanza angana na 27.200 frw.