IMANZA Z'UBUCURUZI

# IMANZA Z'UBUCURUZI

- Source: Amategeko - Section: Court Precedents - Date: 2025-03-11 - Collection: Commercial High Court

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REPUBULIKA Y’U RWANDA

URUKIKO RUKURU RW’UBUCURUZI

Byakozwe na : KADIGWA Gashongore: Visi Perezida w’Urukiko Rukuru rw’Ubucuruzi NOHELI Emmanuel : Visi Perezida w’Urukiko rw’Ubucuruzi MBATEZIMANA Theoneste : Umushakashatsi mu Rukiko Rukuru rw’Ubucuruzi

Kigali, Mutarama 2025

IMANZA ZATANZE IMIRONGO KU BIBAZO BY’UBUCURUZI GUHERA MU MWAKA WA 2011 KUGERA MU MWAKA WA 2024

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I. IRIBURIRO Inkiko z’Ubucuruzi mu Rwanda zashyizweho bwa mbere n’Itegeko Ngenga No 59/2007 ryo kuwa 16/12/2007, zitangira gukora ku muri 2008. Iki cyegeranyo gikubiyemo zimwe mu manza z’ubucuruzi zaciwe n’Urukiko rw’Ikirenga, Urukiko rw’Ubujurire n’Urukiko Rukuru rw’Ubucuruzi kuva 2011 kugeza 2024, kikaba kigamije kugaragaza muri rusange uburyo inkiko zasesenguye ndetse zinasobanura amategeko y’ubucuruzi n’umurongo zasanze ayo mategeko agomba kuba yumvikanamo. Iki cyegeranyo kigamije kandi gufasha by’umwihariko abacamanza bo mu nkiko z’ubucuruzi kubona mu buryo bworoshye imirongo yagiye itangwa n’Urukiko rw’Ikirenga ndetse n’Urukiko rw’Ubujurire, bityo bikazaborohereza guca imanza mu buryo bwihuse, bunoze kandi butanavuguruzanya. Kigamije na none gufasha abanditsi mu gutegura imishinga y’integurarubanza ndetse n’abashakashatsi bakora mu nkiko mu gutegurira amacamanza imishinga y’imanza igihe bazaba babisabwe. Iki cyegeranyo gishobora gufasha kandi abunganira abandi mu manza n’uwariwe wese uzaba ashaka kuregera inkiko muri rusange, kubona byoroshye imirongo yagiye ifatwa mu manza z’ubucuruzi zinyuranye, bityo mu gihe basanga hari ikibazo kiri mu rubanza bashaka kuregera cyakemuwe mu manza zatanze umurongo ngenderwaho, bigatuma basanga nta mpamvu yo kongera kurushya inkiko. Nta gushidikanya kandi ko iki cyegeranyo kizafasha na buri wese uzashaka gukora ubushakashatsi ku mategeko y’ubucuruzi mu Rwanda n’uburyo yagiye akoreshwa n’inkiko kugeza mu mwaka wa 2024. Aha twavuga nk’abanyeshuli, abarimu ba za kaminuza n’impuguke zahabwa inshingano zo gusesengura akamaro inkiko z’ubucuruzi zagize muri iki gihe gishize ku byerekeye iterambere ry’ubucuruzi mu Rwanda (doing business). Iki cyegeranyo ni intambwe itewe n’Ubuyobozi bw’Inkiko z’Ubucuruzi mu Rwanda mu rwego rwo korohereza by’umwihariko abacamanza kubona imirongo ngenderwaho mu micire y’imanza ku bibazo by’ubucuruzi, ariko ibanziriza ibindi byegeranyo nabyo bizagenda bitangazwa uko indi mirongo izakomeza gufatwa n’inkiko z’ubucuruzi ndetse n’Inkiko nkuru mu bihe biri imbere. Imanza ziri muri iki cyegeranyo zagiye zitondekwa guhera ku zaciwe mu gihe cya vuba kugirango umusomyi azabashe kwitararika ko hari izaciwe hashingiwe ku mategeko ashobora kuba magingo aya yarahindutse.

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II. ISHAKIRO I. IRIBURIRO ...................................................................................................................... ii II. ABAGIZE ITSINDA RYAHURIJE HAMWE IMANZA Z’UBUCURUZI ZITANGA IMIRONGO ........................................................................Error! Bookmark not defined. III. ISHAKIRO ................................................................................................................... iii 1. IMANZA Z’IMISORO .............................................................................................. 1 RRA v. SRDS Ltd ....................................................................................................... 1 Ubwikorezi busonewe TVA. NEW KIGALI BUSINESS SERVICES Ltd v KASESE DISTILLERS Ltd ...... 12 1. Ihame rusange ni uko mu manza z’ubucuruzi nta busumbane bw’ibimenyetso bubaho. 2. Mu gusuzuma niba harabayeho imikoranire hagati y’abacuruzi ntibisaba buri gihe ko hagaragazwa ibimenyetso simusiga, ahubwo hitabwa ku buryo abacuruzi basanzwe bakorana hanyuma hagasuzumwa agaciro gakwiye guhabwa ibimenyetso biba byagaragarijwe Urukiko. 3. Ibigo cyangwa Sosiyete z’ubucuruzi bishobora guhabwa indishyi z’akababaro nk’uko bimeze ku bantu, kuko icyubahiro cyazo, icyizere zifitiwe n’uburyo zifatwa muri rubanda bishobora kubangamirwa. 4. Indishyi z’akababaro zihabwa ibigo cyangwa sosiyete. 5. Iyo ibicuruzwa byamenyekanishirijwe umusoro mu Rwanda biburiwe irengero, ny’ir’ibicuruzwa ntabashe kugaragaza ko byibiwe mu nzira, ni we ukwiye kuryozwa umusoro n’ibihano Ikigo cy’Imisoro n’Amahôro kiba cyaciye uwawumenyekanishije. ECO POWER GLOBAL PRIVATE LTD v. IKIGO CY’IMISORO N’AMAHÔRO (RRA) .............................................................................................. 29 1. Ihame rusange rigenga amategeko y’imisoro mu Rwanda n’uko umusoro ushyirwaho, uhindurwa kandi ukurwaho n’Itegeko, ndetse ukaba utasonerwa cyangwa ngo ugabanywe bidakozwe mu buryo buteganywa n’Itegeko. 2. Umusoro ushyirwaho n’urwego rubifitiye ububasha kandi umusoreshwa agomba kumenya hakiri kare imisoro agomba kwishyura. 3. Amasezerano ntabwo asimbura cyangwa ngo arutishwe amategeko aha buri musoreshwa inshingano zo gutanga umusoro. 4. Ikigo cy’Imisoro n’Amahôro ni cyo gifite ububasha n’ubushobozi, mu bwigenge bwacyo, bwo kugira icyo kivuga cyangwa gikora muri urwo rwego ariko nacyo kikaba kitemerewe kubikora uko cyishakiye kuko mu gushyira ububasha, ubushobozi n’ubwigenge bwacyo mu bikorwa kigomba kuguma mu mbibi zashyizweho n’amategeko cyangwa amabwiriza ashyira ayo mategeko mu bikorwa. 5. Ntabwo buri rwego rwa Leta rufite ububasha n’ubushobozi bwo gukora amasezerano avanaho, agabanya cyangwa yongera umusoro, ahindura uburyo uwo musoro utangwa cyangwa ahindura ubwoko bw’umusoro. 6. Iyo umusoresha atanze inyemezabwishyu zitariho umusoro ku nyongeragaciro kandi itawusonewe bifatwa nk’amakosa yo kudatanga inyemezamusoro. 7. Avansi yo gutangiza imirimo ("avance de démarrage") nta gice cy’umurimo runaka iba yishyuriwe ku buryo yafatwa nk’ubwishyu. 8. Umusoreshwa ni we ufite inshingano yo kumenyakanisha umusoro, zo gutunga no kubika inyandiko zose zirebana n’ubucuruzi bwe, naho igenzura ry’umusoro risuzuma gusa niba imenyekanisha ryarakozwe mu mucyo hashingiwe ku mahame n’amategeko agenga imisoro, yaba atanyuzwe Itegeko rikamuha amahariwe yo gukosoza imenyekanisha, gutanga ibisonaburo n’ibimenyetso by’ibyo atemera ku igenzura ryakozwe no gutakambira Komiseri Mukuru aho abona yarenganyijwe n’abagenzuzi b’umusoro.

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9. Ingingo cyangwa ikibazo kitasuzumwe mu rubanza rwajuririwe ku mpamvu y’uko kitigeze kigezwa kwa Komiseri Mukuru w’Imisoro, kidakwiye gusuzumwa mu rwego rw’ubujurire kuko ababuranyi baba batarakigiyeho impaka. 10. Amasezerano agira inkurikizi gusa hagati y’abayakoranye. 11. Kuburana imanza kabone nubwo byakorwa n’aba Avoka babihemberwa buri kwezi, bituma ba nyir’urubanza hari ibyo atakaza ku rubanza, kudasubizwa agaciro kabyo kandi Urukiko rumaze kugaragaza ko ikirego cye gifite ishingiro byatera igihombo kidafite ubundi buryo kizishyurwa. 13. Imanza zidashingiye ku bintu bimwe ntizagereranywa mu rwego rwo gushakisha urwaha urundi umurongo. IKIGO CY’IMISORO N’AMAHORO v. KAMBA GENERAL MARCHANDISE Ltd .............................................................................................. 45 1. Inyungu ku bikorwa by’ubucuruzi n'uburyo zibarwa. 2. Ikigo cy’Imisoro n’Amaharo ni cyo gifite inshingano yo kugaragaza inyungu isoreshwa. 3. Igikorwa cyose cy’umuntu cyangirije undi, gitegeka nyiri ugukora ikosa rigikomokaho kuriha ibyangiritse. Ets KALINDA SEKWEKWE v. IKIGO CY’IMISORO N’AMAHORO........... 51 1. Ibicuruzwa byose bigomba kugenerwa uko bifatwa muri Gasutamo bikorerwa imenyekanisha kandi bisohoka ku butaka ikoreraho ari uko imenyekanisha ryo gusohora ibicuruzwa rimaze kwemerwa. 2. Kohereza ibintu mu mahanga bisobanura uburyo Gasutamo ikoresha butuma ibintu byakorewe mu gihugu bisohoka ku butaka gasutamo ikoreraho. 3. Kuba atuye mu Rwanda, imirimo ye akayikorera i Goma ariko ikamugirira akamaro ari mu Rwanda bigaragaza ko agomba gucibwa umusoro ku nyongeragaciro. 4. Buri mu buranyi agomba kugaragaza ukuri kw’ibyo aburana kandi urega agomba kugaragaza ibimenyetso by’ibyo aregera yabibura agatsindwa. 5. Nta cyemezo cyafatwa ku musoro igihe cyitashyikirijwe Komiseri Mukuru w’Imisoro kandi nticyanasuzumwa igihe ababuranyi batakigiyeho impaka mu rukiko rubanza. IKIGO CY’IMISORO N’AMAHORO v. AGESPRO SECURITY .................... 60 1. Mu gihe Ikigo cy’Imisoro n’Amahoro cyoherereje umusoreshwa ibaruwa hakoreshejwe iposita akanga kuyakira, haba hagomba gukorwa inyandikomvugo igaragaza ko nyir’ubwite yanze kwakira ubwo butumwa kopi yayo ikohererezwa Ikigo cy’Imisoro n’Amahoro. 2. Kuba inyandiko yo kuwa 23/12/2009, yaravugaga ko igenzura rizakorwa kuwa 11/01/2010, rikozwe n’ishami ry’abasoreshwa bato n’abaciriritse rikaba ritarabayeho, ahubwo hagakorwa irindi naryo rikozwe n’abagenzuzi batandukanye n’abavugwagwa mu rwandiko rwa 23/12/2009, bivuga yuko igenzura ryabaye ridashingiye ku nyandiko imenyesha igenzura yo kuwa 23/12/2009, kuko ryo ryashaje hakaba hashize imyaka irenze itatu. 3. Kuba Ikigo cy’Imisoro n’Amahoro kitagaragaza umusoro umucamanza yagombaga kwemeza ko AGESPRO yishyura ungana, ntikinagaragaze uwo ari wo, ishingiro n’ibimenyetso byawo, bituma ubujurire bwacyo budahabwa ishingiro. AUTOXPRESS SARL v. IKIGO CY’IMISORO N’AMAHORO ............................................................................... ………………………………….64 Mu gihe umusoreshwa atemera icyaha cy’imenyekanisha ry’umusoro ritari ryo ashinjwa n’umusoresha, ntagomba gucibwa umusoro n’ibihano. Kuba Komiseri wa gasutamo yarabikoze ku cyaha umusoreshwa atemera, iyishyuzwa ry’uwo musoro ryakozwe mu buryo budakurikije amategeko, bityo isoreshwa rikaba rigomba gukorwa mu buryo bukurikije amategeko.

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AMSAR v. IKIGO CY’IGIHUGU GISHINZWE KWINJIZA IMISORO N’AMAHORO (RRA) .............................................................................................. 67 1. Amafaranga angana na 69.583.838 agaragara mu cyemezo kigaragaza igabanuka ry’umwenda cyatanzwe n’urega ntabwo yakurwa mu nyungu z’isoreshwa ry’umwaka wa 2003, kubera ko yishyuwe nyuma y’uwo mwaka. 2. Kugira ngo ubwicungure (depreciation) bw’icyuma gitanga amashanyarazi “groupe électrogène” buvanwe mu nyungu ni uko kiba cyarakoreshejwe mu nyungu z’umurimo cyagenewe ku buryo butaziguye. 2. IMANZA Z’UBWIKOREZI ................................................................................... 72 RWANDAIR LTD v. KARANGWA .................. ....................................................72 Indishyi z’ibikomere byo ku mutima cyangwa se ihungabana (blessures psychiques, traumatisme) zatewe n'impanuka y'ubwikorezi bwo mu kirere, ntizitangwa kubera ko bene ibyo bikomere bitari mu bitangirwa indishyi hakurikijwe amasezerano ya Varsovie yaburanishijwe muri uru rubanza FREIGHT AFRICA BVBA v. BONUS ENTERPRISES Ltd .............................. 79 1. Inkiko zumvikanyweho mu masezerano ni zo zifite ububasha bwo kuburanisha ibibazo bivutse mu kubahiriza ayo masezerano. 2. Indishyi z’ikurikiranarubanza n’igihembo cy‘avoka zigomba guhabwa uwarezwe ariko zikagenwa n’ubushishozi bw’Urukiko kuko izo isaba ari ikirenga. SEBATWARE N’ABANDI v. RWANDAIR .......................................................... 84 1. Uregwa agomba kuryozwa indishyi zikomoka ku rupfu rwa nyakwigendera mu gihe atashoboye kugaragaza ko rwatewe n’indi mpamvu itari impanuka yagiriye mu ndege. 2. Kuba RWANDAIR ubwayo yarigeze kwemera gutanga indishyi zirenze umubare ntarengwa uvugwa mu masezerano ya Varsovie nk’uko yavuguruwe n’amasezerano y’i La Haye, ntiyahindukira ngo ivuge ko uwo mubare ntarengwa ari wo ugomba kubahirizwa. GREAT LAKES CEMENT LTD v. DAMCO TANZANIA LTD........................ 93 1. Kuba mu masezerano y’ubwikorezi impande zombi zakoze harateganyijwe ko urukiko rwa London ari rwo ruzababuranisha mu gihe hazavuka impaka hagati yabo nta gaciro byahabwa kubera ko ababisaba bataragaza ko urwo rukiko rufite ububasha bwo kuruburanisha bushingiye ku kiburanwa cyangwa se ngo bagaragaze ko ari byo biboroheye kurusha kuburanira mu nkiko z’u Rwanda harebwe ibigenda ku rubanza n’agaciro k’ikiburanwa. 2. Umwe mu bakoze amasezerano ntiyavuga ko nta nyungu z’ubukererwe zayavuzwemo kandi ko izisabwa n’urundi ruhande ari ikirenga mu gihe impande zombi zumvikanye uburyo amafaranga y’inyungu z’ubukererwe azishyurwa mu gihe hatabayeho kubahiriza amasezerano. Bityo uwajuriye agomba kwishyura inyungu za 12% zikabarwa guhera mu kwezi kwa Nyakanga 2010 kugeza umunsi urubanza rusomeweho. SORAS Ltd v. ITEX Sarl ......................................................................................... 99 1. Amasezerano y’ubwikorezi ntagaragazwa gusa no kuba yanditse, ashobora no kugaragazwa n’ibimenyetso byose biteganywa n’amategeko. 2. Umwikorezi aryozwa ibyangiritse mu gihe atagaragaza ko byaturutse ku yindi mpamvu itamuturutseho kandi idashobora kumushinjwa. 3. Umwishingizi wishyuye indishyi z’ubwishingire, asimbura uwo yishingiye mu rugero rw’indishyi yatanze. 4. Inyungu zijyanye no kutishyuriwa igihe ziratangwa kandi zikabarwa hashingiye ku gipimo cyemewe na Banki Nkuru y’igihugu. Izo nyungu zibarwa haherewe ku munsi uzisaba yihanangirijeho ugomba kuzimwishyura. NDIGELA v. ATA .................................................................................................. 106

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1. Kuba ATA ari sosiyeti yo mu gihugu kigize umuryango wa Afurika y’Iburasirazuba kandi amategeko y’u Rwanda akaba ayifata nk’isosiyeti nyarwanda, ntigomba kubanza gutanga ingwate y’amagarama isabwa umunyamahanga mbere yo kurega. 2. Iyo nyiri modoka yakodeshejwe atari we uyigenzura, ayo masezerano yitwa ay’ubukode bw’imodoka naho iyo rwiyemezamirimo atanzeho imodoka ubukode akaba arinawe utanga umushoferi kandi agakomeza kumugenzura, ayo masezerano yitwa ay’ubwikorezi. 3. Abakoresha baryozwa ibyangijwe n'abakozi babo, iyo bakora imirimo babashinze. 3. IMANZA Z’INGUZANYO ZATANZWE NA BANKI CYANGWA IBIGO BY’IMARI .................................................................................................................. 111 MUGWANEZA v. BANK OF KIGALI LTD ...................................................... 111 1. Umukiliya afite inshingano zo kwita ku gatabo k’inyandiko isaba kwishyura cyangwa ubundi buryo ahabwa na banki bwatuma yishyura, ariko ibyo ntibivanaho inshingano y’ubushishozi kuri banki mbere yo kwishyura. 2. Amafaranga y’umuntu Banki ibitse ntagomba gukorwaho nyirayo atabitangiye uruhushya, iyo iyahaye umuntu utabifitiye uburenganzira, bifatwa nk’aho ayo mafaranga atigeze ava kuri konti ye, icyo gihe banki ikaba ari yo ibyirengera. 3. Inyungu z’ubukererwe zibarirwa ku gipimo cy’indishyi zihabwa umuguzi wa serivisi z’imari kidashobora kujya munsi y’ikigereranyo cy’inyungu ku nguzanyo (taux moyen de prêt) ariko zitarenze umwenda wishyuzwa. EQUITY BANK RWANDA Plc v DUSABE SANGANO ................................... 131 1. Iyo banki yirukanye umukozi mu buryo bunyuranyije n’amategeko afite inguzayo yahawe ku gipimo kigenewe abakozi, ni cyo akomeza kuyishyuraho. 2. Iyo banki yakase amafaranga umuntu mu buryo budakwiye kuko iba yarayacuruje nka banki y’ubucuruzi, iba igomba kuyasubizanya n’inyungu zayo zibariwe ku gipimo yagaragarijeho ko ari cyo yacuruzagaho amafaranga muri icyo gihe yayakataga hatagendewe ku kuba uwo yayakase atari umucuruzi. 3.Ku kibazo kitarakemurwa n’amategeko y’u Rwanda Urukiko rwifashisha imvugo z‘abahanga n’iz’amategeko y’amahanga. 4. Iyo ari amazezerano yo kwemezwa (Contrat d’adhésion) isesengura rikorwa ritaberera ku wayateguye. SIMACO LTD v. I&M BANK RWANDA PLC .................................................. 142 Inyungu zihagarara kubarwa igihe ingano yazo imaze kungana n’umwenda remezo utishyuwe (outstanding capital). MUNYANEZA N’UNDI v. ACCESS BANK Ltd ................................................ 155 1. Umwishingizi akomeza kuryozwa inshingano zo kwishyura umwenda kugeza habonetse impamvu mu ziteganywa n’amategeko zizimya ubwishingire. 2. Umwishingirzi ntiyakwitwaza ivugururwa ry’amasezerano y’inguzanyo y’ibanze ngo areke kuzuza inshingano zo kwishyura umwenda, mu gihe iryo vugurura ritahinduye ishingiro ry’ubwo bwishingire. RWANDA TEA TRADING Ltd v. GT BANK LTD ........................................... 163 1. Kuba uwahawe inguzanyo atarashoboye gushyira mu bikorwa inshingano ze zo kwishyura inguzanyo yahawe kugeza aho igihe cyari giteganyijwe mu masezerano kigeze ndetse kikanarenga aba ari we wishe amasezerano. Bityo uwahawe umwenda ategetswe kwishyura umwenda remezo, inyungu zawo ndetse n’ibihano by’ubukererwe mu gihe atubahirije igihe cyo kwishyura cyumvikanywe mu masezerano. 2. Impamvu ntarengwa itunguranye (force majeure) igomba kuba ari impamvu koko ntarengwa kandi akaba nta wayihagarika (irresistible), idaturutse ku ruhande ruri mu masezerano (extérieure) kandi ikaba ari impamvu itunguranye (imprévisible). Bityo, icyo

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umuntu yashoboraga kwirinda, ntiyacyitwaza nk’impamvu ntarengwa, ahubwo aba agomba kugikora n’ubwo byaba bimuhenze. ECOBANK RWANDA Ltd v. JULIA SHOP .............................................................. ....................................................................172 Izina ry’ubucuruzi bw’umuntu ku giti cye icyo ari cyo, kandi ntabwo rigira ubuzima gatozi ku buryo ryatanga ikirego mu rukiko. BRD v. UWIMBABAZI ......................................................................................... 178 1. Amasezerano akozwe ku buryo bukurikije amategeko aba itegeko ku bayagiranye kandi aba agomba kubahirizwa nta buryarya. 3. Ntawe ushobora gufatirwa icyemezo mu rubanza atabayemo umuburanyi. 4. Ntawahabwa indishyi z’igihombo mu gihe atagaraje ikosa yakorewe n’uwo asaba ko zicibwa. 5. Banki ntiyahabwa indishyi zo kutubahiriza amasezerano mu gihe yahawe inyungu zisanzwe n’iz’ubukererwe. ECOBANK v. KAJANGWE ................................................................................. 188 1. Urega agomba kugaragaza ibimenyetso by’ibyo aregera. Iyo abibuze uwarezwe aratsinda. 2. Ikirego kigamije kwiregura gitanzwe nyuma y’iburanisha ry’ibanze nticyakirwe, iyo kijuririrwe mu bujurire bwuririye ku bundi, ntigifatwa nk’igitanzwe bwa mbere mu rwego rw’ubujurire, kikaba kigomba kwakirwa kigasuzumwa. 4. AMASEZERANO ASANZWE Y’UBUCURUZI ................................................ 197 TRADEMET S.A v. CROSS INVESTMENT COMPANY Ltd……………………………………………………………………….. ............. .197 Itambama ryakozwe ku mutungo rivanwaho iyo ryakozwe ku mutungo wagurishijwe mu buryo bwemewe n’amategeko n’ubwo uwawegukanye atabashije kuwiyandikaho ngo hakorwe mutation ku mpamvu zitamuturutseho. BENEDETTA GROUP LTD vs RAB .......... .........................................................209 Ububasha bwo guhagararira Sosiyete zishyize hamwe mu masezerano bugarukira gusa ku gukurikirana ishyirwa mu bikorwa ry’amasezerano, uwabuhawe ntiyabukoresha aregera inkiko. NSHILI KIVU TEA FACTORY LTD (NKTF LTD) N’UNDI v KIGALI LAW CHAMBERS (KLC) ............................................................................................... 215 1. Ibihembo by’umwavoka n’igihembo cyose gishingiye ku masezerano Avoka agirana n’umugana mu rwego rwo kugira ngo agire icyo amufasha mu rwego rw’umwuga we. 2. Iyo impande zombi zirebana n’impaka zijyane n’ibihembo by’Avoka zananiwe kumvikana, bakagana inkiko, ibyabaye mu cyiciro cy’ubwumvikane mu Rugaga rw’Abavoka biba birangiye, nta zindi ngaruka bishobora kugira ku bireba ikirego cyaregewe urukiko. 3. Amasezerano akozwe n’uhagarariye sosiyete agira agaciro mu maso y’uwo bayagiranye hatitawe ku makosa yaba yakoze mu micungire yayo. 4. Mu masezerano ashyirwa mu bikorwa mu byiciro, iyo igihe cyo kwishyurwa icyiciro kirangiye ntikishyurwe ndetse hakaniyongeraho igihe kiringaniye n’ubusanzwe umuntu ashobora kwihanganira ko umubereyemo umwenda yibwiriza, kandi uruhande rwishyuza ntirukurikirane ubwishyu, bifatwa ko rwamenye mu buryo buteruye ko urundi ruhande rwiyambuye inshingano. HESTIA Ltd v. UMOJA HOUSE Ltd .................................................................. 233 1. Ukodesha ntiyakwitwaza ko nta wamwishyuje ngo yibere mu nzu y’abandi atishyura kuko aba afite inshingano yo kwibwiriza akishyura ubukode hakurikijwe ihame risanzwe ry’uko abagiranye amasezerano bagomba kuyubahiriza nta buryarya.

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2. Ubwishyu bw’indishyi buturuka kudatanga integuza bubarwa hakurikijwe amafaranga y’ubukode uwakodeshaga yari asanzwe atanga buri kwezi n’umubare w’iminsi uwakodeshaga yagiye atarangije cyangwa yateshejwe ku gihe cy’integuza cyari giteganyijwe ariko iyo iyo nzu ibonye abayijyamo muri icyo gihe cy’integuza, icyo gihombo kiba kivuyeho. SOCOGEDI SA v. BRALIRWA ........................................................................... 245 1. N’ubwo nta masezerano yanditse yabaye nyuma y’irangira ry’ayanditse, ibikubiye mu mabaruwa atandukanye impande zombi zagiye zandikirana bigaragaza nta gushidikanya ko imikoranire hagati yazo yari inashingiye ku masezerano yanditse zari zagiranye mbere yari igihari. 2. Nta ndishyi zicibwa uwajuriye utarishimiye imikirize y’urubanza iyo bigaragaye ko atakuruye undi mu manza nta mpamvu; ahubwo ni uburenganzira bwe. HOTEL OKAPI v. BPR ......................................................................................... 252 1. Iyo umwe mubafite uburenganzira bwo gusinya kuri konti kandi iyo konti ikanyuzwaho inguzanyo isabwe n’umwe muri bo bisa nk’aho yabiherewe ubutumwa. 2. Mu gihe bisa nk’aho hari uwahawe ubutumwa, undi muntu ashobora kwibwira ko uwo bagiye kugirana amasezerano yabuhawe, kandi ko iyi myumvire ye ishobora gutuma uyu muntu atagenzura ububasha bw’uriya. 3. Uwishingiye undi agomba kwishyura ugomba kwishyurwa gusa iyo ugomba kwishyura atashoboye kubikora. Ubwishyu bugomba kubanza gushakwa mu bintu by’ugomba kwishyura, keretse iyo uwamwishingiye yiyemereye kuzahita yishyura bitabaye ngombwa ko ubwishyu bubanza gushakirwa mu bintu by’ugomba kwishyura. Ariko kandi bashobora gufatanya kwishyura umwenda mu gihe uwawubahaye ahisemo kubaregera icyarimwe. 5. IMANZA Z’UBWISHINGIZI .............................................................................. 258 STRONG CONSTRUCTIONS LTD v. RADIANT INSURANCE COMPANY LTD .......................................................................................................................... 258 1. Mu masezerano y’ubwishingire magirirane (Caution solidaire), iyo uwafashe umwenda ananiwe kwishyura, uwatanze umwenda afite burenganzira bwo gusaba umwishingizi kwishyura umwenda hatabanje gushakishwa ubwishyu mu mutungo w’uwishingiwe. 2. Umwishingizi utubahirije inshingano zikubiye mu masezerano y’ubwishingizi magirirane bikaza gutera igihombo uwishingiwe, umwishingizi agomba kubitangira indishyi. RWAGASANA v BANKI YA KIGALI (BK LTD) ............................................. 272 1. Nta kosa banki iba ikoze iyo yishyuje inyungu ku mafaranga yishyuriye rwiyemeza mirimo nk’ingwate yo kurangiza neza imirimo (performance guaranty) ku rwego rwatanze isoko iyo uwaritsindiye atarangije imirimo. 2. Amafaranga y’ikurikiranarubanza, n’igihembo cya avoka agenwa mu bushishozi bw’urukiko kabone nubwo hari ikigero cyayo (pourcentage) cyateganyijwe mu masezerano y’inguzanyo. 3. Uwashakanye n’uwahawe umwenda na banki ntiyahakana umwenda wafashwe n’uwo bashakanye yitwaza ko atawusinginye kandi basangiye uwo mutungo mu gihe bigaragaye ko imyenda yose yafashwe n’uwo bashakanye yayishyizeho umukono. 4. Amafaranga ya raporo y’umuhanga yishyurwa n’uwatsinzwe urubanza. SORAS AG Ltd v. MTS Ltd .................................................................................. 289 1. Bashebuja n’abakoresha baryozwa ibyangijwe n’abakozi babo mu gihe bakora imirimo babashinze. Ibi ntibyakurikizwa mu gihe uburyozwe bw’uwishingiye buba bukomoka ku masezerano yagiranye n’uwishingiwe kandi ntaho umwishingizi yashingira ahunga cyangwa yivanaho inshingano ziteganyijwe mu masezerano. 2. Ubufatanye ntibukekwa, bugomba guteganywa ku buryo bweruye keretse mu gihe ubufatanye buriho nta shiti bishingiye ku mategeko. Umwishingizi ntategekwa gufatanya

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n’uwakoze amakosa mu gihe ibyo umwishingizi asabwa n’uwishingiwe bikubiye mu masezerano bagiranye. Nyuma yo kwishyura indishyi asabwa, umwishingizi aba afite uburenganzira bwo gusaba ko uwakoze amakosa yishyura ibyangiritse, akabikora atanze ikindi kirego. 3. Mu gihe ababuranyi batagaragaza agaciro k’icyishingiwe ku munsi icyago kibereyeho, hishyurwa amafaranga y’agaciro kishingiwe. Indishyi zo kutubahiriza amasezerano iyo haterekanwa icyabiteye. 4. Igihano gihatira kwishyura gicibwa umwishingizi mu gihe uwishingiwe yamusabye kumwishyura akamara igihe kirekire atabikora. CORAR v. MBONIMPA ....................................................................................... 300 1. Iyo habaye impanuka ikozwe n’umushoferi ufite uruhushya rwatangiwe mu mahanga, kandi ntawigeze aregera inyandiko mpimbano, n’Ubugenzacyaha ntiburukemange mu iperereza ku mpanuka cyangwa se ngo ababuranyi babugaragarize ko hari inenge rufite bituma rudateshwa agaciro. 2. Amafaranga imodoka ya Mbonimpa yashoboraga kuba yarinjije iyo CORAR imuha uburyo bwo kwishakira indi modoka, abarwa kuva ku munsi Urukiko rwaregeweho kugeza ku munsi w’isomwa ry’urubanza ku rwego rwa nyuma. Ariko ku bw’uko bigaragara ko imodoka hari iminsi itakora, n’amafaranga y’ibigenda ku kuyikoresha no ku zindi mpamvu zinyuranye bigaragaza ko amahirwe yavukijwe yo kwinjiza amafaranga ari ku kigereranyo cya 80% y’amafaranga yashoboraga kuba yakorera. 6. CYAMUNARA ....................................................................................................... 306 NZATUNGA N’UNDI v. BPR BANK RWANDA PLC....................... ........... ....306 Kuba ingwate yatanzwe n’ubereyemo Banki umwenda yagurishwa mu cyamunara ikavamo amafaranga atishyuye umwenda wose wayo, ntibivanaho inshingano yo kwishyura amafaranga asigaye nyuma yo kugurisha iyo ngwate, kuko ubwishyu bwanashakirwa no mu yindi mitungo y’ubereyemo Banki umwenda. TOP TOWER HOTEL LTD N’ABANDI v. BPR ATLAS MARA PLC .......... 317 1. Kugira ngo irangiza ry’urubanza rihagarare ni ngombwa ko urisaba agaragaza impamvu zishingiye ku bwihutirwe butuma hafatwa icyemezo cy’agateganyo. 2. Nta ndishyi zishobora gutangwa mu rubanza rw’ikirego cyihutirwa kuko urwo rubanza ruba rushamikiye ku rundi ruba rugomba kuzaburanishwa, ku buryo icyemezo gifatwa kiba ari icy’agateganyo mu gihe hategerejwe icyemezo cya burundu. UBURIYEMUYE v HOME BASKET SACCO KIMIRONKO N’UNDI ......... 322 1. Amasezerano y’ubutumwa n’igikorwa gituma uhagarariwe (mandant/représenté) aha ubutumwa umuhagarariye (mandataire/représentant) bwo kugira ibyo akorana n’abandi mu izina rye nk’aho ariwe ubyikoreye. 2. Amasezerano hagati y’uwabaye umuburanyi n’umuhesha w’inkiko w’umwuga wahawe inshingano zo kurangiza urubanza si amasezerano yerekeye ubutumwa bwo gahagararirwa (contrat de mandat), ahubwo ni amasezerano yo gukora akazi ko kurangiza urubanza. 3. Umuntu ushobora gutambamira urubanza ari utararubayemo nk’urega cyangwa nk’uregwa, kandi we ubwe cyangwa abo ahagarariye bakaba batarigeze barutumirwamo. 4. Impaka zishingiye ku irangiza ry’urubanza ni impaka ababuranyi bajya hagati yabo cyangwa n’Umuhesha w’Inkiko ku birebana n’icyo Urukiko rwemeje (dispositif) n’ishyirwa mu bikorwa ryacyo, kandi zikemurwa n'urukiko rwaruciye. 5. Ibibazo byerekeye imihango y’ifatira n‘ibirego byose bigamije gusesa cyamunara cyangwa gutesha agaciro cyamunara kubera imihango ibanziriza cyamunara itarubahirijwe, cyamunara yaba igikorwa cyangwa yararangiye. BUCYENSENGE v. I&M BANK.......................................................................... 336 1. Icyemezo kiri mu bubasha bwa Perezida w’urukiko bwo gufata ibyemezo by’ubuyobozi ntikijuririrrwa cyangwa ngo gitambamirwe.

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2. Kutakira ikirego gitambamira icyemezo gishyiraho itariki yo guteza cyamunara cyafashwe na Perezida w’Urukiko kuko ari icy’ubuyobozi. FINA BANK v. MUTEMBO ................................................................................. 340 1. Indishyi zo gutinda gutinda guhabwa icyangombwa cy’inzu bikakuvutsa uburenganzira bwo kuyikoresha mu buryo bwisanzuye no kuyitangaho ingwate kuyigurisha n’ibindi. 2. Kubyerekeye inyungu zasabwe n’uwarezwe mu bujurire ashingiye kuba atarahawe ibyangombwa by’inzu nk’utarayihawe, urukiko rwasanze atazihabwa kuko iyo nzu yayishyikirijwe akayituramo. AQUILLA &PRISCILLA v. ENGEN N’UNDI ................................................... 347 1. Umuhesha w’inkiko w’umwuga afite uburenganzira bwo gukora inyandiko mvugo z’imitungo igaragara (constat) iyo yiyambajwe, ariko ntiyakwirukana umuntu ahantu adafite icyemezo cy’urukiko kibimwemerera. 2. Fotokopi y’amasezerano yanditse ntiyafatwa nk’ikimenyetso cy’amasezerano iyo ifite inenge mu myandikire y’ibiyikubiyemo kandi hatari umwimerere wayo. 7. UBUCYEMURAMPAKA ..................................................................................... 355 YARI CORNACCHIA v. NSANAWE.................................................................. 355 1. Icyo impande zombi zemeranyijwe nk’iburanwa mu bukemurampaka ntigishobora kuregerwa hasabwa ko gihinduka mu rukiko. 2. Icyemezo cy’ubukemurampaka gisomwa mu gihe cyemeranyijweho kuva aho urukiko nkemurampaka rupfundikiye iburanisha. Iyo iyi minsi irenze icyo cyemezo kitarasomwa, nti biba impamvu yo kugitesha agaciro.

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IMANZA ZATANZE IMIRONGO KU BIBAZO BY’UBUCURUZI GUHERA MU MWAKA WA 2011 KUGERA MU MWAKA WA 2024 1. IMANZA Z’IMISORO RRA v. SRDS Ltd [Rwanda URUKIKO RW’IKIRENGA – RS/INJUST/RCOM00017/2022/SC (Mukamulisa, P.J., Cyanzayire na Hitiyaremye, J.) 22 Ukuboza 2023] Amategeko agenga umusoro – Umusoro ku Nyongeragaciro(TVA) – Gusonerwa umusoro ku nyongeragaciro(TVA) – Ubwikorezi bukorwa mu rwego rwo gukwirakwiza ibicuruzwa nubwo bwaba bukorwa n’uwabiherewe uruhushya ariko atari wo murimo w’ibanze, bufatwa nka serivisi yunganira (accessoire) icyo gikorwa cy’ibanze cyo gukwirakwiza ibicuruzwa, iyo icyo gikorwa cy’ibanze kidasonewe TVA, n’ubwo bwikorezi ntibusonerwa – Ubwikorezi busonewe TVA ni ubukorwa n’abantu bakora umwuga w’ibanze wo gutwara ibintu (professionnels du transport) – Itegeko N° 37/2012 ryo ku wa 09/11/2012 rishyiraho umusoro ku nyongeragaciro, ingingo ya 6 niya 9. Incamake y’ikibazo: Uru rubanza rukomoka ku kutumvikana kwabaye hagati y’Ikigo cy’Imisoro n’Amahoro (Rwanda Revenue Authority) na sosiyete SRDS Ltd ku bijyanye n’umusoro ku nyongeragaciro (TVA) yaciwe kubera ibikorwa by’ubwikorezi ikora ikwirakwiza ibinyobwa bya BRALIRWA. SRDS Ltd ivuga ko itagombaga gucibwa uwo musoro kubera ko ujyanye na serivisi y’ubwikorezi yakoraga kuko ibifitiye ibyangombwa yahawe n’urwego rubifitiye ububasha (RURA), bityo ko iyo serivisi isonewe uwo musoro. RRA yo ivuga ko SRDS Ltd yagabanyije igiciro yahawe na BRALIRWA, igice kimwe cyacyo icyita ubwikorezi igamije kunyereza umusoro, kandi mu by’ukuri nta bwikorezi busonewe umusoro ku nyongeragaciro yakoraga. SRDS Ltd na RRA baburanye kuva mu Rukiko rw’Ubucuruzi kugeza mu Rukiko rw’Ubujurire, maze mu rubanza RCOMAA 00001/2022/CA rwaciwe ku wa 25/03/2022, Urukiko rw’Ubujurire rwemeza ko SRDS Ltd yaciwe umusoro ku nyongeragaciro mu buryo bunyuranyije n’amategeko kuko ikora akazi k’ubwikorezi, ikaba ifite uruhushya rwo gutwarira abaguzi bayo ibinyobwa icuruza kandi ko iyo serivisi yo gutwara ibicuruzwa (transport) isonewe TVA ku bw’Itegeko. RRA yasabye ko urwo rubanza rusubirishwamo ku mpamvu z’akarengane, ivuga ko Urukiko rw’Ubujurire rwemeje ko amafaranga yasoresheje SRDS Ltd yari asonewe TVA kuko yari ay’ubwikorezi kandi atari byo kuko nta bwikorezi yakoraga, ko amafaranga y’ubwikorezi agaragara ku nyemezabuguzi zayo atari ay’ubwikorezi, ko kandi ibiciro by’ibinyobwa yemeranyijweho na BRALIRWA nabyo bigaragaza ko nta serivisi y’ubwikorezi ikora. RRA yiregura ivuga ko Urukiko rw’Ubujurire rwayirenganyije ruvuga ko itegeko rigenga ihiganwa mu bucuruzi no kurengera abaguzi ibuza amasezerano agamije gushyiraho ibiciro kuko abangamira ihiganwa, ivuga kandi ko ubucuruzi buri hagati y’izo sosiyete ari ubujyanye no gukwirakwiza ibicuruzwa (distribution) hanyuma BRALIRWA igaha SRDS Ltd commission,

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bivuze ko ukwirakwiza adashobora na rimwe kujya munsi y’ibiciro aba yarahawe na nyiri ibicuruzwa bikwirakwizwa. RRA ikomeza ivuga ko Urukiko rw’Ubujurire rwasesenguye mu buryo butari bwo ibikubiye mu masezerano yabaye hagati y’impande zombi kuko rwavuze ko distributeur ashobora guhindura ibiciro yahawe kubera ko mu masezerano bagiranye yiswe recommended price, ariko ko iryo jambo ritavuga ko ibiciro biba bigomba guhinduka bikagabanywa, bityo ko isanga igiciro BRALIRWA yashyizeho ari icyo umuntu atajya munsi. SRDS Ltd nayo yiregura ivuga ko ikirego cya RRA nta shingiro gifite kubera ko isumbanya ikanavangura abasoreshwa, kandi ko ifata ba distributors nk’aho atari abacuruzi nk’abandi, kuko idasobanura neza ibyiciro by’abacuruzi kugira ngo habeho gusobanukirwa neza uburyo ba distributors atari abacuruzi nyamara bakora ubucuruzi bwo gukwirakwiza ibinyobwa bya BRALIRWA, inatwarira uyiguriye wese mu rwego rwo kumuha serivise nziza kandi ikaba ibifitiye ibyangombwa yahawe na RURA biyemerera gukora ubwikorezi (transport) ikishyurwa n’igiciro cyabwo. SRDS Ltd ikomeza ivuga ko recommended prices atari igiciro ntakuka, kuko ingingo ya 8 y’amasezerano yo ku wa 01/02/2015 yasinywe hagati ya SRDS Ltd na BRALIRWA ivuga ko The Distributor buys the products at the price determined by Bralirwa and resells the products at the recommended distribution price, bityo ko asaba Urukiko gusuzuma neza ijambo “recommend” rukemeza ko ridategeka ahubwo riganisha ku kugira inama. SRDS Ltd ivuga kandi ko icuruza igahita inatwaza umukiliya ariko ku giciro cya transport ariko ntimuce TVA bitewe n’uko transport isonewe, ikavuga ko ibyo nta gihombo na kimwe bitera RRA kuko ntacyo itakaza, ivuga kandi ko gukwirakwiza ibinyobwa bya BRALIRWA atari ubucuruzi bushyirirwaho igiciro na Leta (regulated prices), ko ahubwo igiciro kigenwa ku bwumvikane hagati y’umuguzi n’ugurisha (free market), bityo ko RRA itavuga ko igiciro cyagurishijweho kiri munsi y’igiciro. Incamake y’icyemezo: Ubwikorezi busonewe TVA ni ubukorwa n’abantu bakora umwuga w’ibanze wo gutwara ibintu (professionnels du transport).

Ikirego cyo gusubirishamo ku mpamvu z’akarengane gifite ishingiro.

Amategeko yashingiweho: Itegeko N° 37/2012 ryo ku wa 09/11/2012 rishyiraho umusoro ku nyongeragaciro, ingingo ya 6, iya 9 niya 11. Nta manza zifashishijwe:

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Urubanza

I. IMITERERE Y’URUBANZA [1] Uru rubanza rwatangiriye mu Rukiko rw’Ubucuruzi, Societé Rwandaise de Distribution et Services Ltd (yiswe SRDS Ltd muri uru rubanza) irega Ikigo cy’Imisoro n’Amahoro (cyiswe RRA muri uru rubanza), ivuga ko yaciwe 222.316.907 Frw y’umusoro ku nyongeragaciro (TVA) hamwe n’ihazabu yawo ku myaka ya 2015, 2016, 2017 na 2018, ikajuririra kwa Komiseri Mukuru yerekana ko yaciwe umusoro ku mafaranga y’ubwikorezi bw’ibinyobwa bya BRALIRWA kandi iyo serivisi (transport) isonewe, ayisubiza ko ubujurire bwayo nta shingiro bufite, bituma itanga ikirego isaba gukurirwaho uwo musoro yaciwe kuri serivisi y’ubwikorezi kandi isonewe. [2] RRA yireguye ivuga ko ikirego cya SRDS Ltd nta shingiro gifite kuko umusoro yaciwe ukomoka ku mafaranga yacuruje ikayamenyekanisha nyamara ntiyatangeho umusoro, kandi agaciro gasoreshwa gashingirwa ku kiguzi cyose kiba cyishyuwe n’umuguzi. [3] Mu rubanza RCOM 01210/2020/TC rwaciwe ku wa 17/11/2021, Urukiko rw’Ubucuruzi rwemeje ko ikirego cya SRDS Ltd gifite ishingiro, rutegeka ko uwo musoro ungana na 222.316.907 Frw yaciwe ku myaka ya 2015, 2016, 2017 na 2018 hamwe n’ibihano ukurwaho, runategeka RRA kwishyura SRDS Ltd 700.000 Frw y’igihembo cy’Avoka. [4] Mu gufata icyo cyemezo, Urukiko rw’Ubucuruzi rwashingiye ku kuba Serivisi y’ubwikorezi SRDS Ltd itanga, yarayiherewe uruhushya n’Ikigo kibishinzwe (RURA), kandi ko iyo serivisi isonewe nk’uko biteganywa n’ingingo ya 6 y’Itegeko No 37/2012 ryo ku wa 09/12/2012 rishyiraho umusoro ku nyongeragaciro nk’uko ryahinduwe kandi ryujujwe kugeza ubu. Urwo Rukiko rwasanze kandi nta kimenyetso RRA yigeze itanga kigaragaza ko SRDS Ltd ishyira ikiguzi cya serivise y’ubwikorezi cyishyurwa n’umukiriya ku nyemezabwishyu zayo, kandi iyo serivise itarayitanze, runibutsa ko RRA ari yo ifite inshingano zo kugaragaza ukuri kw’ibyo ivuga nk’uko biteganywa n’ingingo ya 3 y’Itegeko No 15/2004 ryo ku wa 12/06/2004 ryerekeye ibimenyetso mu manza n’itangwa ryabyo. [5] RRA yajuriye mu Rukiko Rukuru rw’Ubucuruzi isaba ko rwasuzuma niba amafaranga SRDS Ltd igaragaza kuri fagitire zayo yita ay’ubwikorezi ari yo koko no gusuzuma niba ibiciro byo kugurishaho ibinyobwa SRDS Ltd yemeranyijweho na BRALIRWA bigaragaza ko nta serivisi y’ubwikorezi SRDS Ltd ikora. [6] Mu rubanza RCOMA 00869/2020/HCC rwaciwe ku wa 17/11/2021, Urukiko Rukuru rw’Ubucuruzi rwemeje ko ubujurire bwa RRA nta shingiro bufite, ko imikirize y’urubanza RCOM 01210/2020/TC rwaciwe n’Urukiko rw’Ubucuruzi idahindutse. Rwategetse ko umusoro wose wa TVA hamwe n’ibihano SRDS Ltd yaciwe mu myaka ya 2015, 2016, 2017 na 2018, ungana na 222.316.907 Frw, bikuweho. Rwanategetse RRA guha SRDS Ltd 2.000.000 Frw y’igihembo cy’Avoka na 200.000 Frw y’ikurikiranarubanza yo ku rwego rw’ubujurire yiyongera ku yatanzwe ku rwego rwa mbere, yose hamwe akaba 2.940.000 Frw. [7] Mu gufata icyo cyemezo, Urukiko Rukuru rw’Ubucuruzi rwasanze amasezerano BRALIRWA yagiranye na SRDS Ltd ntaho yabujije SRDS Ltd gushyiraho ibiciro

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by’ubwikorezi. Uru rukiko rwanasanze mu myiregurire y’ababuranyi, bigaragara ko SRDS Ltd ifite uruhushya rwo gutwarira abaguzi bayo ibinyobwa icuruza kandi ko iyo serivisi yo gutwara ibyo bicuruzwa isonewe ku bw’itegeko, ko rero RRA ari yo ifite inshingano zo kwerekana ibimenyetso by’uko inyemezabuguzi za SRDS Ltd zishyiraho serivise y’ubwikorezi zitari iz’ubwikorezi koko nk’uko ibivuga. [8] RRA yajuririye mu Rukiko rw’Ubujurire, isaba gusuzuma niba amafaranga yasoreshejwe SRDS Ltd yaba asonewe koko umusoro wa TVA. Mu rubanza RCOMAA 00001/2022/CA rwaciwe ku wa 25/03/2022, urwo Rukiko rwemeje ko ubujurire bwa RRA nta shingiro bufite, ko imikirize y’urubanza RCOMA 00869/2020/HCC rwaciwe n’Urukiko Rukuru rw’Ubucuruzi idahindutse. Rwategetse RRA kwishyura SRDS Ltd 500.000 Frw y’igihembo cy’Avoka na 200.000 Frw y’ikurikiranarubanza, yiyongera ku yo yagenewe n’inkiko zabanje angana na 2.940.000 Frw, yose hamwe akaba 3.640.000 Frw. [9] Mu gufata icyo cyemezo, Urukiko rw’Ubujurire rwasanze ibivugwa na RRA ko nta serivisi y’ubwikorezi SRDS Ltd yakoze nta shingiro bifite kubera ko usibye kubivuga gusa, nta bimenyetso yatanze bivuguruza ibimenyetso bya SRDS Ltd bigaragaza ko yakoraga serivisi z’ubwikorezi. Urukiko rw’Ubujurire rwasanze kandi nta gushidikanya ko SRDS Ltd nka sosiyete ishinzwe ikwirakwizwa ry’ibinyobwa bya BRALIRWA ikora ubwikorezi, kuko nta kuntu byaba byumvikana uburyo umurimo w’ikwirakwizwa (distribution) wakorwa nta serivisi y’ubwikorezi ikozwe, ibi bikanagaragazwa n’amasezerano SRDS Ltd yagiranye na BRALIRWA, kuko yakozwe mu rwego rwo gukwirakwiza ibinyobwa byayo. [10] Ku wa 23/04/2022, RRA yandikiye Perezida w’Urukiko rw’Ikirenga isaba ko urubanza RCOMAA 00001/2022/CA rwaciwe n’Urukiko rw’Ubujurire ku wa 25/03/2022 rwasubirwamo ku mpamvu z'akarengane. Amaze gusuzuma raporo yakozwe kuri urwo rubanza, ku wa 17/11/2022, Perezida w’Urukiko rw’Ikirenga yafashe icyemezo nº 272/CJ/2022 ko urubanza RCOMAA 00001/2022/CA rwongera kuburanishwa, ikirego gihabwa RS/INJUST/RCOM 00017/2022/SC. [11] Mu myanzuro yayo, RRA ivuga ko SRDS Ltd yagiye ikora za factures igakata amafaranga kuri buri kinyobwa igurishije, ntiyasorere TVA iyita ko asonewe kuko ari ay’ubwikorezi, nyamara atari byo ahubwo ari ukunyereza umusoro wa TVA, kuko serivisi yakoraga idasonewe uwo musoro. SRDS Ltd yo ivuga ko ibyo yakoze bikurikije amategeko igasaba Urukiko kwemeza ko yaciwe umusoro ku nyongeragaciro (TVA) ku bikorwa by’ubucuruzi bisonewe. [12] Urubanza rwaburanishijwe mu ruhame ku wa 18/07/2023, RRA ihagarariwe na Me Twahirwa Jean Baptiste, naho SRDS ihagaraririwe na Me Irazirikana Israël hamwe na Me Habimana Pie, ababuranyi bajya impaka ku kibazo cyo kumenya niba SRDS Ltd yaraciwe umusoro ku nyongeragaciro (TVA) ku bikorwa by’ubucuruzi bisonewe n’ikibazo kirebana n’indishyi zasabwe muri uru rubanza. Iburanisha rirangiye, ababuranyi bamenyeshejwe ko urubanza ruzasomwa ku itariki ya 22/09/2023, isomwa ryarwo rigenda ryimuka ku mpamvu zitandukanye, irya nyuma rikaba ryarashyizwe ku ya 22/12/2023. Mbere y’uko iyo tariki igera ariko, bamwe mu bacamanza bagize inteko byabaye ngombwa ko basimburwa, bituma iburanisha ry’urubanza ryongera gufungurwa rishyirwa ku itariki ya 21/11/2023 kugira ngo

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inteko ihinduke. Kuri uwo munsi RRA yari ihagarariwe na Me Gatera Clément, naho SRDS ihagarariwe nka mbere.

II. IBIBAZO BIRI MU RUBANZA N’ISESENGURWA RYABYO 1. Kumenya niba SRDS Ltd yaraciwe umusoro ku nyongeragaciro (TVA) ku bikorwa by’ubucuruzi bisonewe. [13] Me Twahirwa Jean Baptiste, uhagarariye RRA, avuga ko Urukiko rw’Ubujurire rwemeje ko amafaranga RRA yasoresheje SRDS Ltd yari asonewe TVA kuko yari ay’ubwikorezi kandi atari byo kuko SRDS Ltd nta bwikorezi yakoraga, ko amafaranga y’ubwikorezi agaragara ku nyemezabuguzi za SRDS Ltd atari ay’ubwikorezi, ko kandi ibiciro by’ibinyobwa SRDS Ltd yemeranyijweho na BRALIRWA nabyo bigaragaza ko nta serivisi y’ubwikorezi SRDS Ltd ikora. [14] Avuga ko ibyo SRDS Ltd ivuga ko amafaranga agaragara kuri buri nyemezabuguzi yakoreye abakiriya bayo yari ajyanye n’ubwikorezi, atari ukuri kuko buri nyemezabuguzi ya SRDS Ltd igaragaraho ko igaziye y’inzoga cyangwa iya Fanta itwarirwa 300Frw yiswe ubwikorezi, kandi ayo mafaranga akaba agaragara kuri buri nyemezabuguzi yayo mu myaka itandukanye, hatitawe ku mukiriya uwo ari we wese. Avuga ko ibyo bitera kwibaza niba SRDS Ltd yaratwariraga abakiriya bose inzoga cyangwa niba bo ubwabo batarazitwariraga. Atanga urugero rw’inyemezabuguzi nº 14256/14469NS yo ku wa 23/06/2015, SRDS Ltd yakoze igurisha ibinyobwa, igaragaza ko igurishije igaziye ya TURBO (50 cl) kuri 9.550 Frw, mu gihe amasezerano yagiranye na BRALIRWA ku wa 01/02/2015 yateganyaga ko igomba kuyigurisha ku giciro cya 10.000 Frw (distributor selling price VAT included (RWF/Crate), ariko yo ikagabanyaho 450 Frw iyita ay’ubwikorezi. [15] Avuga kandi ko kuri iyo nyemezabuguzi, SRDS Ltd igaragaza ko yagurishije igaziye ya PRIMUS (50 cl) kuri 8.000 Frw mu gihe amasezerano yagiranye na BRALIRWA yo ayitegeka kuyigurisha kuri 8.450 Frw, bivuze ko yagabanyijeho 450 Frw. Anavuga ko kuri iyo nyemezabuguzi SRDS Ltd igaragaza ko yagurishije igaziye ya Petit TURBO (33 cl) kuri 7.550 Frw mu gihe amasezerano na BRALIRWA amutegeka kuyigurisha kuri 8.000 Frw, bivuze ko yagabanyijeho 450 Frw. Yongeraho ko iyo mikorere igaragara no ku nyemezabuguzi nº 14259/14472NS yo ku wa 23/06/2015 aho SRDS Ltd igaragaza ko iciye umukiliya amafaranga y’ubwikorezi angana na 350 Frw kandi atari ukuri, kuko ahubwo ari amafaranga SRDS Ltd yagabanyije ku giciro yemeranyijweho na BRALIRWA kiba gikubiyemo na TVA, bivuze ko nta gice na kimwe cy’icyo giciro gisonewe cyangwa kigenewe ubwikorezi nk’uko SRDS Ltd ishaka kubyumvikanisha. [16] Akomeza avuga ko hari n’abandi ba distributors ba BRALIRWA batandukanye bari barumvikanye kuri iyo mikorere bagamije kunyereza umusoro wa TVA, barimo uwitwa SOVEPROA Ltd n’abandi bakoraga inyemezabuguzi zigaragaza ko transport ari 300 Frw kuri buri gaziye, ariko ko nta kuntu izi sosiyete zombi zari guhurira ku giciro kimwe cya transport, ko kandi ibyo binyuranye n’ingingo ya 11, 1º y’Itegeko Nº 37/2012 ryo ku wa 09/12/2012 rishyiraho umusoro ku nyongeragaciro iteganya ko: “agaciro gasoreshwa kuri buri kintu cyangwa serivisi kagenwa ku buryo bukurikira: 1º uretse ibyo iri tegeko riteganya ukundi,

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agaciro gasoreshwa ku kintu cyangwa kuri serivisi ni ikiguzi cyabyo cyarishywe n’abaguzi mu mafaranga”. [17] Me Twahirwa Jean Baptiste akomeza avuga ko Urukiko rw’Ubujurire rwarenganyije RRA aho mu gika cya 21 rwavuze ko ingingo ya 7 y’Itegeko Nº 36/2012 ryo ku wa 09/11/2012 rigenga ihiganwa mu bucuruzi no kurengera abaguzi ibuza amasezerano agamije gushyiraho ibiciro kuko abangamira ihiganwa, agasanga rutarasobanukiwe n’ubucuruzi buri hagati ya SRDS Ltd na BRALIRWA kuko rwagize ngo ni ubucuruzi busanzwe aho umuntu agura hanyuma akagurisha akurikije uko isoko rihagaze, nyamara ubucuruzi buri hagati y’izo sosiyete ari ubujyanye no gukwirakwiza ibicuruzwa (distribution) hanyuma BRALIRWA igaha SRDS Ltd commission, bivuze ko ukwirakwiza adashobora na rimwe kujya munsi y’ibiciro aba yarahawe na nyiri ibicuruzwa bikwirakwizwa. [18] Anavuga ko mu gika cya 27 cy’urubanza rwasabiwe gusubirwamo ku mpamvu z’akarengane, Urukiko rw’Ubujurire rwasesenguye mu buryo butari bwo ibikubiye mu masezerano yabaye hagati ya BRALIRWA na SRDS Ltd kuko rwavuze ko distributeur ashobora guhindura ibiciro yahawe na BRALIRWA kubera ko mu masezerano bagiranye byiswe recommended price ariko ko iryo jambo ritavuga ko ibiciro biba bigomba guhinduka bikagabanywa, ahubwo ko bishobora kwiyongera bitewe n’aho ibicuruzwa byafatiwe (muri hoteli cyangwa muri butike) kandi nabyo bigakorwa n’abadandaza. Asanga igiciro BRALIRWA yashyizeho ari icyo umuntu atajya munsi. [19] Asoza avuga ko mu gika cya 29 cy’urubanza rwamaze kuvugwa, Urukiko rw’Ubujurire rwavuze ko RRA itatanze ibimenyetso byerekana ko SRDS Ltd yagabanyije ibiciro, ariko ko ibyo atari ukuri kuko RRA yatanze amasezerano BRALIRWA yahaye abakwirakwiza ibicuruzwa byayo agaragaramo ibiciro batagomba kujya munsi, inatanga za fagitire zigaragaza uko SRDS Ltd yagiye igabanya ibiciro. Asaba Urukiko kuzemeza ko umusoro RRA yaciye SRDS Ltd ungana na 222.316.907 Frw ugumyeho. [20] Me Irazirikana Israël na Me Habimana Pie baburanira SRDS Ltd bavuga ko ikirego cya RRA nta shingiro gifite kubera ko isumbanya ikanavangura abasoreshwa, aho bamwe nka Ets FURAHA ibakuriraho umusoro1, abandi nka SRDS Ltd ikawubaca nyamara bose bakwiye kuba bareshya imbere y’amategeko nk’uko biteganywa n’ingingo ya 15 y’Itegeko nshinga rya Republika y’u Rwanda .

1 SRDS Ltd yashyize muri dosiye ibaruwa yo ku wa 15/07/2022 Komiseri Mukuru wa RRA yandikiye Ets FURAHA asubiza ubujurire bwayo ku cyemezo cyayicaga umusoro, aho yayimenyesheje ko ashingiye ku ngingo ya 6(5o) y’itegeko no 37/2012 rya kuba 09/11/2012 rishyiraho umusoro ku nyongeragaciro iteganya ko serivisi z’ubwikorezi zikozwe n’ababiherewe uruhushya isonewe umusoro ku nyongeragaciro aho kuri (d) bavuga ko gutwara ibintu ku nzira y’ubutaka muri serivisi z’ubwikorezi zisonewe TVA, no kuba Ets Furaha Ltd yaragaragaje ko mu mafaranga yaciwemo umusoro yari ifite uruhushya rutangwa na RURA rwo gutwara ibintu, anashingiye ku manza zaciwe (urubanza RCOMA 00190/2021/HCC na RCOMAA 00001/2022/CA (uru ni urubanza rwabaye hagati ya SRDS na RRA ) aho RRA yaburanaga n’abandi bakora bimwe nk’ibyo Ets FURAHA ikora, aribyo gukwirakwiza ibinyobwa bya BRALIRWA, muri izo manza RRA ikaba yaratsinzwe, asanga ubujurire bwa Ets FURAHA bufite ishingiro, bityo ikaba ihanaguweho umusoro wose yaciwe kuri serivisi ya transport ungana na 77.781.312 Frw.

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[21] Bavuga kandi ko RRA yongeye gukorera igenzura SRDS Ltd ku myaka ya 2019, 2020, 2021 na 2022 yongera gusanga yaragiye ikora za factures igakata amafaranga kuri buri kinyobwa igurishije, ikayita ko asonewe kuko yari ay’ubwikorezi, nyamara muri iri genzura rya nyuma RRA ikaba itarigeze ivuga ko ibyo SRDS Ltd yakoze binyuranyije n’amategeko, ko iyo myitwarire ya RRA igaragaza ko ubu nayo yemera ko SRDS Ltd yaciwe TVA ku bikorwa bya serivisi ya transport kandi isonewe. [22] Bakomeza bavuga ko RRA isobanura nabi ibijyanye n’ibiciro bitangazwa na BRALIRWA kubera ko (a) RRA ifata ba distributors nk’aho atari abacuruzi nk’abandi; (b) recommended price atari igiciro ntakuka; (c) ibiciro hagati ya BRALIRWA na Distributors bidakwiye kuba ikibazo cya RRA ndetse ko idakwiye kwifashisha amasezerano yo ku wa 01/02/2015 hagati ya BRALIRWA na SRDS Ltd kuko itari mu bayagize hashingiwe ku ihame rivuga ko amasezerano agira inkurikizi ku bayagiranye gusa. [23] Me Irazirikana Israël na Me Habimana Pie bavuga kandi ko RRA ifata ba distributors nk’aho atari abacuruzi nk’abandi, kuko idasobanura neza ibyiciro by’abacuruzi kugira ngo habeho gusobanukirwa neza uburyo ba distributors atari abacuruzi nyamara bakora ubucuruzi bwo gukwirakwiza ibinyobwa bya BRALIRWA, ko ndetse buri distributor akora ibishoboka byose kugira ngo akore distributions nyinshi kugira ngo amafaranga yinjiza abe menshi ari nayo mpamvu SRDS Ltd inatwarira uyiguriye wese mu rwego rwo kumuha serivise nziza kandi ikaba ibifitiye ibyangombwa yahawe na RURA biyemerera gukora ubwikorezi (transport) ikishyurwa n’igiciro cyabwo. [24] Banavuga ko recommended prices atari igiciro ntakuka, kuko ingingo ya 8 y’amasezerano yo ku wa 01/02/2015 yasinywe hagati ya SRDS Ltd na BRALIRWA mu rurimi rw’icyongereza ivuga ko The Distributor buys the products at the price determined by Bralirwa and resells the products at the recommended distribution price, ko ijambo “recommend” Urukiko rukwiye kuzarisuzuma rukemeza ko ridategeka ahubwo riganisha ku kugira inama, kandi ugiriwe inama ashobora kuyikurikiza cyangwa se ntayikurikize, bityo kudakurikiza igiciro cyatanzweho inama na BRALIRWA bikaba bitagize ikosa. [25] Bakomeza bavuga ko kuba SRDS Ltd icuruza igahita inatwaza umukiliya ariko ku giciro cya transport ntimuce TVA bitewe n’uko transport isonewe, nta gihombo na kimwe bitera RRA kuko ntacyo itakaza kubera ko n’iyo SRDS Ltd itamutwaza, ibicuruzwa byari gutwarwa n’undi kandi nawe ntamuce TVA bitewe n’uko transport isonewe TVA. [26] Bavuga kandi ko amategeko y’imisoro atabangamira cyangwa ngo akureho andi mategeko cyane cyane agenga ihiganwa mu bucuruzi; kuko kuba SRDS Ltd ari distributor wa BRALIRWA bidakuraho iyubahirizwa ry’Itegeko Nº36/2012 ryo ku wa 09/11/2012 rigenga ihiganwa mu bucuruzi no kurengera abaguzi. Basobanura ko iyubahirizwa ry’ingingo ya 7 y’iryo tegeko ridashingira ku isano y’abacuruzi nko kuba hari commission itangwa kuri umwe muri bo, ko ndetse BRALIRWA na SRDS Ltd bemeranyijwe mu masezerano bagiranye ko amabwiriza agenga ipiganwa agomba kubahirizwa, bikaba bigaragara mu ngingo ya 1 (2), aho ivuga ko umuranguzi azakwirakwiza ibinyobwa yubahiriza amategeko y’u Rwanda, akubahiriza kandi amategeko n’amabwiriza yose y’u Rwanda harimo n’itegeko rigenga ihigana mu bucuruzi.

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[27] Me Irazirikana Israël na Me Habimana Pie bavuga ko gukwirakwiza ibinyobwa bya BRALIRWA atari ubucuruzi bushyirirwaho igiciro na Leta (regulated prices), ko ahubwo igiciro kigenwa ku bwumvikane hagati y’umuguzi n’ugurisha (free market), ko rero nta hantu RRA ikwiye guhera ivuga ko igiciro cyagurishijweho kiri munsi y’igiciro. Banavuga ko amasezerano BRALIRWA Ltd yagiranye na SRDS Ltd muri 2015 ubwayo adategeka SRDS Ltd gukurikiza ibiciro biyarimo, RRA ikaba idakwiye kwitwaza ayo masezerano kandi ibiyakubiyemo byerekeranye n’ibiciro ari ibintu bibujiwe n’itegeko. [28] Bongeraho ko ibimenyetso bijyanye na fagitire zitandukanye RRA yatanze nta shingiro gikwiye guhabwa kuko nka fagitire no 14256-14469 NS igaragaza ko SRDS Ltd yagurishaga ibinyobwa ku giciro kinyuranye n’amasezerano yagiranye na BRALIRWA, ubwabyo nta tegeko byishe kuko SRDS Ltd itari itegetswe gukurikiza ibiciro bya BRALIRWA, naho fagitire no 14259-14472 NS igaragaza ko SRDS Ltd iciye umukiriya amafaranga ya transport angana na 350 Frw kimwe n’izindi nyemezabuguzi SRDS Ltd yakoreraga abakiriya bayo igaragaraho 300 Frw ajyanye na transport, nabyo bikurikije amategeko kubera ko SRDS Ltd ifite uruhushya n’uburenganzira bwo gukora ubwikorezi nk’uko byemezwa n’ibyangombwa binyuranye byatanzwe na RURA. [29] Bavuga kandi ko ikimenyetso kijyanye na raporo y’inama yo ku wa 16/01/2018 yahuje ubuyobozi bwa RRA n’aba distributeurs ba BRALIRWA Ltd idakwiye guhabwa agaciro kuko RRA yategekaga abacuruzi gucuruza bakurikije ibiciro byashyizweho na BRALIRWA kandi binyuranye n'ingingo ya 7 y’Itegeko No 36/2012 ryo ku wa 21/09/2012 ryasobanuwe haruguru kandi iryo tegeko akaba ari ndemyagihugu. [30] Me Irazirikana Israël na Me Habimana Pie banavuga ko Urukiko rw’Ikirenga ruramutse ruhinduye urubanza rusubirishwamo ku mpamvu z’akarengane byatanga isura y’uko ubutabera butangirwa mu Rukiko rw’Ikirenga gusa. Ibyo babishingira ku ihame ry’uko “Justice should not only be done, but should manifestly and undoubtedly be seen as to be done” kubera ko urubanza rusubirishwamo rwaciwe n’Urukiko rw’Ubujurire rwatangajwe mu mirongo yafashwe n’urwo Rukiko, kuruhindura bikaba byagira ingaruka mbi kuri system y’ubutabera ishishikariza ababuranyi n’abacamanza kugendera mu murongo wafashwe n’inkiko. [31] Basoza bavuga ko imanza zisa n’uru rubanza, RRA isaba ko zashingirwaho zirimo urubanza rwa Ntawangwanabose aburana na RRA, n’urwa SOVEPROA Ltd na RRA, zitashingirwaho kubera ko atari imanza zitanga umurongo, zikaba zadahura n’ikiburanwa, ndetse zikaba zaraciwe n’inkiko ziri munsi y’Urukiko rw'Ikirenga. UKO URUKIKO RUBIBONA [32] Ingingo ya 11, igika cya mbere, y’Itegeko N° 37/2012 ryo ku wa 09/11/2012 rishyiraho umusoro ku nyongeragaciro ryakurikizwaga igihe SRDS Ltd yacibwaga umusoro, ivuga ko Uretse ibyo iri tegeko riteganya ukundi, agaciro gasoreshwa ku kintu cyangwa kuri serivisi ari ikiguzi cyabyo cyarishywe n’abaguzi mu mafaranga. [33] Ingingo ya 6, agace ka 5° y’Itegeko N° 37/2012 ryo ku wa 09/11/2012 rimaze kuvugwa, ivuga ko serivisi z’ubwikorezi zikozwe n’ababiherewe uruhushya zisonewe umusoro ku nyongeragaciro.

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[34] Ingingo ya 9 y’iryo Tegeko ivuga ko “Haseguriwe ibivugwa muri iri tegeko, gutanga ibintu cyangwa serivisi zihariye nk’igikorwa cyunganira ikindi cy’ubundi bwoko cy’ibanze bifatwa nk’aho ari igice cy’igikorwa cy’ibanze.....”. [35] Ababuranyi bemeranya ko SRDS Ltd ari imwe muri za sosiyete zikwirakwiza ibicuruzwa bya BRALIRWA kandi ko ifite uruhushya ruyemerera kwikorera ibintu ku butaka n’Ikigo gishinzwe kugenzura imikorere y’inzego zimwe z’imirimo ifitiye Igihugu akamaro (RURA), icyo batemeranyaho ari nacyo kigize impaka muri uru rubanza, ni ukumenya niba ubwikorezi SRDS Ltd ikora mu gihe cyo gukwirakwiza ibinyobwa bya BRALIRWA bukwiye gufatwa nk’ubwikorezi busonewe umusoro wa TVA. [36] Urukiko rurasanga Itegeko N°37/2012 ryavuzwe haruguru ridasobanura neza abafatwa nk’abakora ubwikorezi busonewe TVA abo aribo, akaba ari yo mpamvu mu rwego rwo gukemura impaka ziri hagati y’ababuranyi, rwifashishije ibisobanuro bitangwa n’abahanga mu mategeko. [37] Delebecque Philippe, Isabelle Bon-Garcin na Maurice Bernadet bavuga ko hari itandukaniro hagati y’ubwikorezi bukorwa n’umuntu ku giti cye n’ubwikorezi rusange. Babisobanura berekana ko ubwikorezi rusange bukorwa n’ababigize umwuga bakabihemberwa, naho ubwikorezi bukorwa n’abantu ku giti cyabo bukaba budakorwa n’ababigize umwuga kuko akenshi bukorwa hagamijwe kurangiza igikorwa cy'ibanze nk’ubucuruzi n’ibindi. (Il y a une distinction entre transport pour compte propre (transports privés) et les transports pour compte d’autrui (transports publics). Les transporteurs publics sont des professionnels dont le métier consiste à exécuter des transports contre rémunération pour des clients qui sont des entreprises industrielles ou commerciales, des entreprises de services, des administrations ou encore des particuliers. Par opposition, le transport pour le compte propre n’est pas assuré par des professionnels du transport, mais par des entreprises industrielles ou commerciales qui disposent de leurs propres parcs de véhicules et de leurs conducteurs pour réaliser des transports liés à leur activité principale. Pour être qualifié de compte propre, un transport ne constitue qu’une activité accessoire de l’entreprise)2. [38] Uwitwa Jean Pierre Kesteloot mu gitabo cye Droit des Transports, nawe avuga ko kuva kera amasezerano y’ubwikorezi yakunze gufatwa nk’amasezerano agamije inyungu kuko yinjira mu mirimo y’ubucuruzi, ariko ko icy’ingenzi atari igihembo umwikorezi ahabwa kuko ashobora no gukorwa habayeho cyangwa hatabayeho ibyo kwishyurana, ko ikirebwa cyane ari uko bwakozwe n’umwikorezi wabigize umwuga (le contrat de transport a longtemps été considéré comme étant un contrat à titre onéreux puisqu’il s’agit d’une variété de contrat d’entreprise… l’élément constitutif à retenir n’est donc plus la rémunération en tant que telle puisqu’un contrat de transport peut être conclu à titre onéreux ou à titre gratuit, mais bien le caractère professionnel du transporteur).3 [39] Ku bijyanye n’ibikorwa byunganira ibindi bivugwa mu ngingo ya 9 y’Itegeko N° 37/2012 ryo ku wa 09/11/2012 ryavuzwe haruguru, Urukiko rurasanga Umushingamategeko atarabisobanuye; akaba ariyo mpamvu rwifashishije ibisobanuro bitangwa n’abahanga mu

2 Delebecque Philippe, Isabelle Bon-Garcin et Maurice Bernadet, Droit des transports, 2018, Dalloz, p. 2932. 3 Kesteloot, Jean Pierre et HOC, Arnaud, Droit des transports, 2020, Larcier, p.29-30.

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mategeko kugira ngo ibivugwa muri iyo ngingo byumvikane. Uwitwa Anon avuga ko serivisi y’inyunganizi ishobora gusobanura serivisi igendana n’igicuruzwa ihabwa umuguzi mu rwego rwo kumufasha kugikoresha (A Complementary Service may be defined as a service that comes with a product for support. They are the services that are offered in addition to any business's core service and assist the customer in using that service […]). [40] Ku birebana by’umwihariko n’ubwikorezi nka serivisi yunganira ikindi gikorwa cy’ibanze nk’ubucuruzi, umuhanga mu mategeko Jean Pierre Kesteloot avuga ko amasezerano y’ubugure ashobora guteganya ko ugurishije ikintu nk’imashini imesa cyangwa televiziyo azakigeza ku wakiguze kandi ntibyitwe ko ari amasezerano y’ubwikorezi kubera ko ubwikorezi bukozwe muri ubwo buryo ari igikorwa gishingiye ku masezerano y’ibanze y’ubugure, ndetse n’amategeko arebana n’ubwikorezi akaba adakoreshwa muri icyo gihe (Il y a d’autres contrats que le contrat de transport qui contiennent ou peuvent contenir un élément de déplacement. Un contrat de vente peut prévoir que le vendeur déplace la marchandise pour la livrer à l’acheteur. Comme par exemple lors de la vente d’une machine à laver ou d’une télévision... Le transport par le vendeur n’est qu’un accessoire du contrat de vente. Les règles propres au contrat de transport ne s’appliquent donc pas dans les relations entre le vendeur et l’acheteur)4. [41] Ibisobanuro bimaze gutangwa bigaragaza ibintu by’ingenzi bikurikira: -Ubwikorezi busonewe TVA ni ubukorwa n’abantu bakora umwuga w’ibanze wo gutwara ibintu (professionnels du transport); -Ubwikorezi bukorwa mu rwego rwo gukwirakwiza ibicuruzwa n’iyo bwaba bukorwa n’uwabiherewe uruhushya ariko atari wo murimo w’ibanze, bufatwa nka serivisi yunganira (accessoire) icyo gikorwa cy’ibanze cyo gukwirakwiza ibicuruzwa. Iyo icyo gikorwa cy’ibanze kidasonewe TVA, n’ubwo bwikorezi ntibusonerwa; [42] Hashingiwe ku bimaze kuvugwa haruguru, Urukiko rurasanga ku bijyanye n’uru rubanza, n’ubwo SRDS Ltd ifite ibyangombwa biyemerera gukora serivisi y’ubwikorezi, amasezerano y’imikoranire hagati yayo na BRALIRWA agaragaza ko ikigamijwe ari ugukwirakwiza ibinyobwa bya BRALIRWA (distribution); ubwikorezi ikora muri urwo rwego akaba ari serivisi yunganira igikorwa cy’ibanze cyo gukwirakwiza ibinyobwa kidasonewe TVA. Kubera iyo mpamvu, Urukiko rurasanga ubwikorezi bukorwa na SRDS Ltd mu gihe cyo gukwirakwiza ibinyobwa bya BRALIRWA, budasonewe TVA. [43] Ku bijyanye n’ibivugwa na SRDS Ltd ko RRA isumbanya abasoreshwa barimo Ets FURAHA no kuba yarakoreye igenzura SRDS Ltd ku myaka ya 2019 na 2020 ikongera gusanga itarahinduye imikorere nyamara ntivuge ko igomba kwishyura amafaranga yakase kuri buri kinyobwa igurishije ajyanye n’ubwikorezi, ko rero RRA nayo yemera ko SRDS Ltd ikora ubwikorezi busonewe TVA, Urukiko rurasanga koko muri dosiye hari ibaruwa ya RRA yo ku wa 15/07/2022 isonera Ets FURAHA TVA ku bikorwa by’ubwikorezi bw’ibinyobwa bya BRALIRWA ikwirakwiza, ariko iryo sonera rikaba ntaho ryari rishingiye mu rwego rw’amategeko kubera ko nk’uko byagaragajwe haruguru, ubwikorezi ikora ari bumwe n’ubukorwa na SRDS Ltd, akaba atari ubwikorezi busonewe TVA. Ibi bisobanuro biranareba igenzura RRA yakoreye SRDS Ltd ku myaka ya 2019 na 2020.

4 Idem, p.31.

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Umwanzuro rusange ku kibazo cyagombaga gusubizwa [44] Hashingiwe ku bimaze kuvugwa haruguru, Urukiko rurasanga SRDS Ltd itaraciwe umusoro ku nyongeragaciro (TVA) ku bikorwa by’ubucuruzi bisonewe; bityo ikirego cya RRA cyo gusubirishamo ku mpamvu z'akarengane urubanza RCOMAA 00001/2022/CA rwaciwe n’Urukiko rw’Ubujurire ku wa 25/03/2022, kikaba gifite ishingiro. 2.Ku bijyanye n’indishyi zisabwa muri uru rubanza [45] Me Twahirwa Jean Baptiste uhagarariye RRA avuga ko ashingiye ku ngingo ya 111 y’Itegeko N° 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, asaba ko SRDS Ltd itegekwa guha RRA 3.000.000Frw y’igihembo cy’Avoka n’ibyatanzwe kuri uru rubanza kuva rwatangira kugeza ubu. [46] Me Irazirikana Israël na Me Habimana Pie baburanira SRDS Ltd bavuga ko indishyi RRA isaba nta shingiro zikwiye guhabwa kuko ari yo yakomeje gukurura izi manza, ko rero itakwitwaza amakosa yayo ngo iyasabire indishyi. [47] Bakomeza bavuga ko ahubwo SRDS Ltd ari yo ikwiye guhabwa indishyi. Bashingiye ku ngingo ya 34 y’Amabwiriza agena ibihembo mbonera by’Abavoka, basaba ko kuri uru rwego, SRDS Ltd yagenerwa 3.000.000Frw y’igihembo cy’Avoka na 2.000.000Frw y’ikurikiranarubanza yatakaje kuri uru rubanza, yose hamwe akaba 5.000.000Frw. Basaba kandi ko ayo mafaranga yakwiyongera kuri 3.640.000Frw yategetswe n’inkiko zabanje. UKO URUKIKO RUBIBONA [48] Ingingo ya 111 y’Itegeko N⁰ 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi iteganya ko ikirego cy’amafaranga y’ikurikiranarubanza ari ikirego gishamikira ku kirego cy’iremezo kigamije kwishyuza ibyakoreshejwe mu rubanza. [49] Ku bijyanye n’indishyi zisabwa muri uru rubanza, Urukiko rurasanga ibivuzwe mu gika kibanziriza iki, byumvikanisha ko umuburanyi watsinzwe urubanza agomba kwishyura uruhande rwatsinze indishyi z’ikurikiranarubanza kuko hari ibyo ruba rwaratakaje rukurikirana urubanza birimo igihembo cy’Avoka, n’andi mafaranga y’ikurikiranarubanza. [50] Urukiko rurasanga kuba SRDS Ltd itsindwa uru rubanza nta n’indishyi ikwiye guhabwa, ahubwo zikaba zikwiye kugenerwa RRA kubera ko itsinze kandi ikaba hari ibyo yatakaje mu rwego rwo kuburana no gukurikirana uru rubanza kuva rutangiye kugeza kuri uru rwego. [51] Urukiko rurasanga RRA ikwiye kugenerwa indishyi z’ibyagiye kuri uru rubanza, ariko kubera ko 3.000.000Frw asabwa ari menshi, kandi ikaba itayatangira ibimenyetso, igomba guhabwa 500.000Frw y’igihembo cy’Avoka na 300.000Frw y’ikurikiranarubanza agenwe mu bushishozi bw’Urukiko.

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III. ICYEMEZO CY’URUKIKO [52] Rwemeje ko ikirego cyatanzwe n’Ikigo cy’Imisoro n’Amahoro (RRA) cyo gusubirishamo ku mpamvu z’akarengane urubanza RCOMAA 00001/2022/CA rwaciwe n’Urukiko rw’Ubujurire ku wa 25/03/2022, gifite ishingiro; [53] Rwemeje ko imikirize y’urubanza RCOMAA 00001/2022/CA rwaciwe n’Urukiko rw’Ubujurire ku wa 25/03/2022, ihindutse mu ngingo zarwo zose; [54] Rutegetse SRDS Ltd kwishyura Umusoro ku Nyongeragaciro (TVA) ungana na 222.316.907 Frw yaciwe na RRA ku myaka ya 2015, 2016, 2017 na 2018. [55] Rutegetse SRDS Ltd guha RRA 500.000Frw y’igihembo cy’Avoka na 300.000Frw y’ikurikiranarubanza, yose hamwe akaba angana na 800.000Frw.

NEW KIGALI BUSINESS SERVICES Ltd v KASESE DISTILLERS Ltd [Rwanda URUKIKO RW’IKIRENGA – RS/INJUST/RCOM 00004/2020/SC – (Mukamulisa, P.J., Muhumuza, Cyanzayire, Hitiyaremye na Karimunda, J.) 19 Ugushyingo 2021] Amategeko agenga amasezerano – Amasezerano y’ubucuruzi – Ibimenyetso mu manza z’ubucuruzi – Ihame rusange ni uko mu manza z’ubucuruzi nta busumbane bw’ibimenyetso bubaho – Ibikorwa by’ubucuruzi ntibigombera byanze bikunze amasezerano yanditse, ahubwo bishobora kugaragazwa hashingiwe ku bimenyetso by’ubwoko bwose harimo n’ubutumwa impande zombi zahererekanyije, inyemezabwishyu, ibitabo by’ibaruramari, ubuhamya cyangwa ibindi bintu bifatika – Singombwa ko iteka hagaragazwa umwimerere w’inyandiko ababuranyi bashingiraho nk’ibimenyetso. Amategeko agenga amasezerano – Amasezerano y’ubucuruzi – Ibimenyetso bishingirwaho mu manza z’ubucuruzi – Uburemere bw’inyandiko zitangwa nk’ibimenyetso mu manza z’ubucuruzi – Mu gusuzuma niba harabayeho imikoranire hagati y’abacuruzi ntibisaba buri gihe ko hagaragazwa ibimenyetso simusiga, ahubwo hitabwa ku buryo abacuruzi basanzwe bakorana hanyuma hagasuzumwa agaciro gakwiye guhabwa ibimenyetso biba byagaragarijwe Urukiko; narwo mu bushishozi bwarwo, rugasuzuma niba izo nyandiko zikiranuye kandi zifitanye isano na kamere y’ikiburanwa. Amategeko agenga amasezerano – Amasezerano y’ubucuruzi – Inkurikizi zo kwica amasezerano ku bigo cg sosiyete – Ibigo cyangwa Sosiyete z’ubucuruzi bishobora guhabwa indishyi z’akababaro kuko nk’uko bimeze ku bantu, icyubahiro cyazo, icyizere zifitiwe n’uburyo zifatwa muri rubanda bishobora kubangamirwa kandi bikagira ingaruka ku mibereho yazo; bishoboka ko hangirizwa ibintu by’ingenzi bireba sosiyete kandi bidafite aho bihuriye n’inyungu zayo z’ubucuruzi cyangwa umutungo wayo. Amategeko agenga amasezerano – Amasezerano y’ubucuruzi – Indishyi z’akababaro zihabwa ibigo cyangwa sosiyete – Ni indishyi ziba zigamije gusa kugaruza agaciro iyo sosiyete yatakaje aho kuba ibyo yahombye kubera ko itasaba iz’uko yatewe agahinda, yababajwe ku mubiri cyangwa ku mutima cyangwa yasuzuguwe kuko ari umwihariko w’abantu. Mu kuzigena, Urukiko

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rusabwa ubushishozi no gushyira mu gaciro bihagije kugira ngo hatazamo gukabya, izatanzwe zikaba nke cyane ku buryo ntacyo zaba zivuze cyangwa zikaba umurengera ku buryo zakwitiranywa n’indishyi mbonezamusaruro cyangwa iz’igihombo sosiyete yatejwe. Amategeko agenga imisoro – Kumenyekanisha umusoro – Aho uburyozwe bw'uwamenyekanishije umusoro bugarukira – Iyo ibicuruzwa byamenyekanishirijwe umusoro mu Rwanda biburiwe irengero, ny’ir’ibicuruzwa ntabashe kugaragaza ko byibiwe mu nzira, niwe ukwiye kuryozwa umusoro n’ibihano Ikigo cy’Imisoro n’Amahôro kiba cyaciye uwawumenyekanishije. Urukiko, mu bushishozi bwarwo, rumugenera indishyi z’akababaro iyo yagaragajwe nka bihemu kugeza ubwo abihaniwe ndetse agakurwa kuri serveur y’abamenyekanisha mu gihe amakosa yahaniwe yatewe na nyir’ibicuruzwa. Incamake y’ikibazo: New Kigali Business Services Ltd yareze Kasese Distillers Ltd (Rwanda) ivuga ko yayihaye inshingano zo kuyimenyekanishiriza ibicuruzwa, irabikora ariko ibicuruzwa ntibyagera mu Rwanda, bituma ibicirirwa umusoro n’ibihano byose hamwe bingana na 152.165.333 Frw. Yasabye ko uburyozwe bushyirwa kuri nyir’ibicuruzwa kuko ari we wari ufite inshingano zo kugeza ibyo bicuruzwa mu Rwanda. Yasabye kandi guhabwa indishyi z’akababaro kuko Ikigo cy’Imisoro n’Amahôro cyayifashe nka bihemu bituma ivanwa kuri serveur y’abashinzwe kumenyekanisha umusoro, isaba na none guhabwa amafaranga y’ikurikiranarubanza, igihembo cya Avoka no gusubizwa amagarama yatanze. Urubanza rwatangiriye mu Rukiko rw’Ubucuruzi rwa Nyarugenge rugenda rujuririrwa kugeza ubwo New Kigali Business Services Ltd irusubirishijemo ku mpamvu z’akarengane mu Rukiko rw’Ikirenga. Kasese Distillers Ltd (Rwanda) yagiye yiregura mu nkiko zose ivuga ko nta bicuruzwa yigeze itumiza mu mahanga kuko, uretse kuba igihe byatumizwaga yari yarahagaritswe gukora na Rwanda Bureau of Standard, ibimenyetso New Kigali Business Services Ltd iburanisha ishaka kugaragaza ko ariyo yaranguye ibicuruzwa mu mahanga byerekana ko ibarizwa Nyagatare- Iburasirazuba kandi ibarizwa muri Nyarugenge mu Mujyi wa Kigali. Yasobanuye ko itazi n’uburyo New Kigali Business Services Ltd yabonye inyandiko ibicuruzwa byaziyeho kuko ntazo yayihaye, ko hatagaragajwe umwimerere w’izo nyandiko, ko kandi nta masezerano y’imikoranire New Kigali Business Services Ltd yigeze igaragaza kugira ngo byemerwe ko yayihaye inshingano, ahubwo ko yavuze yakoranye ndetse ahabwa inyandiko z’ibicuruzwa na Byekwaso, umukozi wa Kasese Distillers Ltd (Uganda), usanzwe ukora magendu, ariyo mpamvu New Kigali Business Services Ltd ikwiye kwirengera amakosa yayo yo gukorana n’abantu basanzwe bakora magendu. Ivuga ko indishyi zose zisabwa nta shingiro zifite kuko n’ubundi nta bicuruzwa byayo byigeze bimenyekanishirizwa umusoro.

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Incamake y’icyemezo: 1. Ihame rusange ni uko mu manza z’ubucuruzi nta busumbane bw’ibimenyetso bubaho. Ibikorwa by’ubucuruzi ntibigombera byanze bikunze amasezerano yanditse, ahubwo bishobora kugaragazwa hashingiwe ku bimenyetso by’ubwoko bwose harimo n’ubutumwa impande zombi zahererekanyije, inyemezabwishyu, ibitabo by’ibaruramari, ubuhamya cyangwa ibindi bintu bifatika. Singombwa ko iteka hagaragazwa umwimerere w’inyandiko ababuranyi bashingiraho nk’ibimenyetso. 2. Mu gusuzuma niba harabayeho imikoranire hagati y’abacuruzi ntibisaba buri gihe ko hagaragazwa ibimenyetso simusiga, ahubwo hitabwa ku buryo abacuruzi basanzwe bakorana hanyuma hagasuzumwa agaciro gakwiye guhabwa ibimenyetso biba byagaragarijwe Urukiko; narwo mu bushishozi bwarwo, rugasuzuma niba izo nyandiko zikiranuye kandi zifitanye isano na kamere y’ikiburanwa. 3. Ibigo cyangwa Sosiyete z’ubucuruzi bishobora guhabwa indishyi z’akababaro nk’uko bimeze ku bantu, kuko icyubahiro cyazo, icyizere zifitiwe n’uburyo zifatwa muri rubanda bishobora kubangamirwa kandi bikagira ingaruka ku mibereho yazo; bishoboka ko hangirizwa ibintu by’ingenzi bibireba kandi bidafite aho bihuriye n’inyungu zabyo z’ubucuruzi cyangwa umutungo wabyo. 4. Indishyi z’akababaro zihabwa ibigo cyangwa sosiyete ni indishyi ziba zigamije gusa kugaruza agaciro iyo sosiyete yatakaje aho kuba ibyo yahombye kubera ko itasaba iz’uko yatewe agahinda, yababajwe ku mubiri cyangwa ku mutima cyangwa yasuzuguwe kuko ari umwihariko w’abantu. Mu kuzigena, Urukiko rusabwa ubushishozi no gushyira mu gaciro bihagije kugira ngo hatazamo gukabya, izatanzwe zikaba nke cyane ku buryo ntacyo zaba zivuze cyangwa zikaba umurengera ku buryo zakwitiranywa n’indishyi mbonezamusaruro cyangwa iz’igihombo sosiyete yatejwe. 5. Iyo ibicuruzwa byamenyekanishirijwe umusoro mu Rwanda biburiwe irengero, ny’ir’ibicuruzwa ntabashe kugaragaza ko byibiwe mu nzira, niwe ukwiye kuryozwa umusoro n’ibihano Ikigo cy’Imisoro n’Amahôro kiba cyaciye uwawumenyekanishije. Urukiko, mu bushishozi bwarwo, rumugenera indishyi z’akababaro iyo yagaragajwe nka bihemu kugeza ubwo abihaniwe ndetse agakurwa kuri serveur y’abamenyekanisha mu gihe amakosa yahaniwe yatewe na nyir’ibicuruzwa. Ikirego gisaba gusubirishamo ku mpamvu z’akarengane gifite ishingiro. Urubanza rwaciwe n’Urukiko rw’Ubujurire, ruhindutse mu ngingo zarwo zose. Amategeko yashingiweho: East African Community Customs Management Act, 2004, ingingo ya 144, 147 n’iya 148. Itgeko N° 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, ingingo ya 111. Itegeko No 45/2011 ryo ku wa 25/11/2011 rigenga amasezerano, ingingo ya 75. Itegeko N° 15/2004 ryo ku wa 12/06/2004 ryerekeye ibimenyetso mu manza n’itangwa ryabyo, ingingo ya 9.

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Iteka rya Minisitiri N°133/moj/ag/18 ryo ku wa 04/06/2018 rigena amafaranga atangwa mu manza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi. Iteka rya Minisitiri Nº 002/08.11 ryo ku wa 11/02/2014 rigena amafaranga atangwa mu manza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi. Imanza zifashishijwe: Prime Insurance Ltd na Kansiime James, RS/INJUST/RCOM 00005/2018/SC rwaciwe n’Urukiko rw’Ikrenga ku wa 12/06/2020. Bralirwa Ltd a na Kazigaba André n’abagenzi be, RCOMAA 0015/14/CS rwaciwe n’Urukiko rw’Ikirenga ku wa 23/06/2017. Rock Global Consulting Ltd na Impact Distributors East Africa Ltd, RCOMA0041/13/CS rwaciwe n’Urukiko rw’Ikirenga ku wa 3 Werurwe 2016. Unidare Plc v Cohen and Dermot Power [2006] Ch 489, para 19. Jafa na La Pizzeria, Com. 15 mai 2012, no 11-10-278 Bulletin Civil IV n° 101. Metropolitan Internationa Schools Ltd v Designtechnica Corporation, Google UK Ltd na Google Inc, [2010] EWHC 2411 (QB) 35. Comingersoll S.A.v. Portugal, CEDH, 6 Avril 2000, para 32-37. Inyandiko z’abahanga zifashishijwe: Memento Expert, Baux Commerciaux 2015-2016, Francis Lefebvre, Levallois, La liberté de preuves l’égard des commerçants exclut … la formalité du double original, 2015, verbo 19105. Georges Decocq na Aurélie Ballot-Léna, Droit Commercial, Paris, Dalloz, 2015, pp. 84-85. Véronique Wester-Ouisse, Le préjudice moral des personnes morales: quand la perversion de la cité commence par la fraude des mots, JCP, G n° 39,24 Septembre 2012. Philippe Le Tourneau, Droit de la responsabilité et des contrats: Régimes d’Indemnisation, Paris, Dalloz, 2014, 2014, pp.664-665. Philippe Malaurie, Laurent Aynès na Philippe Stoffel-Munck, Droit des obligations, Paris, LDGJ, 2015, p.126. I. IMITERERE Y’URUBANZA [1] Uru rubanza rwatangiriye mu Rukiko rw’Ubucuruzi rwa Nyarugenge, New Kigali Business Services Ltd ivuga ko yamenyekanishije ibicuruzwa bya Kasese Distillers Ltd byavaga Dar- Es-Salaam muri Tanzania bigana mu Rwanda ariko bigeze mu nzira biburirwa irengero, ibajije Freight World Ltd yabyikoreye, iyibwira ko byapakururiwe mu nzira, amakamyo asubira Dar-Es-Salaam. New Kigali Business Services Ltd yavuze ko ku wa 30/06/2016, yamenyesheje Ikigo cy’Imisoro n’Amahôro iby’uko ibyo bicuruzwa bitageze mu Rwanda, aho kugira ngo kibyiteho, ku wa 25/07/2016, itungurwa no kubona iciwe umusoro n’ibihano bingana na 152.165.330 Frw no kubona ivanywe kuri serveur y’abamenyekanisha umusoro, isaba ko isubizwa kuri serveur, Kasese Distillers Ltd ikaryozwa umusoro n’ibihano yaciwe. [2] Kasese Distillers Ltd yireguye ivuga ko ikirego cyaburanwe mu rundi rubanza rwabaye itegeko (urubanza RCOM 00492/2017/TC/NYGE) ubwo New Kigali Business Services Ltd yaregeraga kuvanirwaho icyemezo cya Komiseri, ivuga kandi ko ibijyanye n’ibyaha byo kunyereza umusoro biregerwa inkiko ziburanisha imanza nshinjabyaha, bityo ko bitari mu

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bubasha bw’Urukiko rw’Ubucuruzi. Ku bijyanye n’imizi y’urubanza, Kasese Distillers Ltd yavuze ko nta nshingano zo kumenyekanisha ibicuruzwa byayo yigeze iha New Kigali Business Services Ltd kuko baterekana ko hari umuyobozi cyangwa umukozi wa Kasese Distillers Ltd bigeze bakorana amasezerano y’uko izabamenyekanishiriza ibicuruzwa. [3] Ku wa 16/03/2018, Urukiko rwaciye urubanza rubanziriza urundi mu rubanza RCOM 02196/2017/TC/NYGE, habanza gusuzumwa inzitizi yo kutakira ikirego kuko cyaburanwe mu rubanza RCOM 00492/2017/TC/NYGE rwabaye ndakuka, Urukiko rusanga muri urwo rubanza ikirego kitarakiriwe kubera kutubahiriza ibihe byo kurega, rusanga kandi ababuranyi muri izo manza zombi atari bamwe, rwemeza ko urubanza RCOM 00492/2017/TC/NYGE rutazitiraga New Kigali Business Services Ltd gutanga ikirego gishya. [4] Ku wa 10/05/2018, Urukiko rw’Ubucuruzi rwa Nyarugenge rwabanje na none gufata icyemezo ku nzitizi ijyanye no kumenya niba urubanza rugomba kuburanishwa n’inkiko ziburanisha imanza nshinjabyaha, rusanga umusoro waraciwe nta kurikiranacyaha ribayeho, bityo ko inzitizi y’iburabubasha yatanzwe na Kasese Distillers Ltd nta shingiro ifite kubera ko ikirego Urukiko rufite atari icy’inshinjabyaha ahubwo ari icy’ubucuruzi. Naho ku bijyanye n’imizi y’urubanza, rwasanze kuba New Kigali Business Services Ltd yaramenyekanishije ibicuruzwa hanyuma bikaburirwa irengero ikwiye gufatwa nka nyirabyo ikishyura imisoro n’ibihano nk’uko biteganywa n’ingingo ya 147 ya East African Community Customs Management Act, 2004 cyane cyane ko itagaragaza ibimenyetso by’uko ibicuruzwa yamenyekanishije byajimijwe na Kasese Distillers Ltd ku buryo ariyo yaryozwa umusoro n’ibihano yaciwe, rwanzura ko ikirego cya New Kigali Business Services Ltd nta shingiro gifite, itegekwa kwishyura umusoro n’ibihano yaciwe bingana na 152.165.330 Frw no guha Ikigo cy’Imisoro n’Amahôro 500.000 Frw y’igihembo cya Avoka.5 [5] New Kigali Business Services Ltd yajuririye Urukiko Rukuru rw’Ubucuruzi ivuga ko yagaragaje Certificate of origin na Bill of lading byerekana ko hari ibicuruzwa bya Kasese Distillers Ltd yamenyekanishije bikiri ku cyambu cya Dar-Es-Salaam kandi ko Kasese Distillers Ltd imaze kubura ibicuruzwa byayo yaregeye Ubugenzacyaha bwa Tanzania, bigaragaza ko ibyo bicuruzwa byabayeho koko kandi ko byari byoherejwe mu Rwanda, aho guha agaciro ibyo bimenyetso, Urukiko rw’Ubucuruzi ruyisaba amasezerano y’imikoranire rwirengagije ko ariyo yari isanzwe imenyekanisha ibicuruzwa bya Kasese Distillers Ltd, ikishyurwa hakoreshejwe sheki, isaba Urukiko guha ishingiro ubujurire bwayo, Kasese Distillers Ltd ikaryozwa umusoro n’ibihano yaciwe. [6] Mu rubanza RCOMA 00441/2018/CHC/HCC rwaciwe ku wa 15/11/2018, Urukiko Rukuru rw’Ubucuruzi rwasanze New Kigali Business Services Ltd nta masezerano yo kumenyekanisha ibicuruzwa bya Kasese Distillers Ltd igaragaza, rusanga iterekana uburyo yabonye Certificate of origin na Bill of lading by’ibicuruzwa ivuga ko ari ibya Kasese Distillers Ltd kuko iyi sosiyete yavugaga ko izo nyandiko yazibonye bwa mbere igeze mu rubanza, rwanzura ko nta bimenyetso bifatika kandi bidashidikanywaho New Kigali Business Services Ltd yagaragaje byerekana ko ibicuruzwa yamenyekanishije ari ibya Kasese Distillers Ltd n’uburyo byaburiwe irengero, bityo ko nta gihindutse ku mikirize y’urubanza rwajuririwe.

5 Ikigo cy’Imisoro n’Amahôro ntabwo cyari umuburanyi muri urwo rubanza

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[7] New Kigali Business Services Ltd yajuririye Urukiko rw’Ubujurire ivuga ko kuba yaramenyekanishije ibicuruzwa bikiri ku cyambu cya Dar-Es-Salaam nta makosa arimo, ndetse ko kuba ibyo bicuruzwa bitarageze mu Rwanda atariyo yabibazwa cyangwa ngo ibiryorezwe umusoro n’ibihano, ahubwo ko byabazwa Kasese Distillers Ltd n’umwikorezi wayo, isaba ko uburyozwe bushyirwa kuri nyir’ibicuruzwa. [8] Kasese Distillers Ltd yireguye ivuga ko hari ibimenyetso bigaragaza ko habayeho ikurikirana ry’icyaha cyo kunyereza umusoro, ko iyo nzitizi yatanzwe ku rwego rwa mbere, Urukiko rw’Ubucuruzi rwa Nyarugenge rusanga nta shingiro ifite, ibijuririye, Urukiko Rukuru rw’Ubucuruzi rwibagirwa kuyisuzuma, isaba Urukiko rw’Ubujurire gutesha agaciro imanza zose zaciwe kuko ikirego cyagombaga kuburanishwa n’inkiko mpanabyaha, ariko rwabibona ukundi, rukemeza ko ubujurire nta shingiro bufite kubera ko New Kigali Business Services Ltd itashoboye kugaragaza ibimenyetso bifatika kandi bidashidikanywaho bihamya ko hari ibicuruzwa bya Kasese Distillers Ltd yamenyekanishije. [9] Mu rubanza RCOMAA 00038/2019/CA rwaciwe ku wa 06/12/2019, Urukiko rw’Ubujurire rwasanze ikirego cyatanzwe kidafite kamere y’ikirego nshinjabyaha, rwemeza ko inzitizi ya Kasese Distillers Ltd nta shingiro ifite, naho ku bijyanye n’imizi y’urubanza, rusanga New Kigali Business Services Ltd itagaragaza uburyo Kasese Distillers Ltd yayihaye Certificate of origin, Facture Commerciale na Lettre de chargement iburanisha cyane cyane ko imyirondoro ya Kasese Distillers Ltd yanditse kuri izo nyandiko idahura n’imyirondoro yayo y’ukuri ndetse Rutagengwa Emmanuel, umuyobozi wa New Kigali Business Services Ltd akaba ahamya ko hari hashize amezi atandatu badakorera Kasese Distillers Ltd imenyekanishamusoro, rwanzura ko ubujurire bwa New Kigali Business Services Ltd nta shingiro bufite, ko nta gihindutse ku mikirize y’urubanza rwajuririwe. [10] Ku wa 05/01/2020, New Kigali Business Services Ltd, yandikiye Perezida w’Urukiko rw’Ikirenga isaba ko urubanza RCOMAA 00038/2019/CA rwaciwe n’Urukiko rw’Ubujurire ku wa 06/12/2019, rusubirwamo ku mpamvu z’akarengane. Mu cyemezo 261/CJ/2020 cyo ku wa 18/05/2020, Perezida w’Urukiko rw’Ikirenga amaze gusuzuma ubwo busabe, yemeje ko rwoherezwa mu Bwanditsi bw’Urukiko rw’Ikirenga kugira ngo ruzongere ruburanishwe. [11] Iburanisha mu ruhame ryabaye ku wa 12/01/2021, ku wa 15/03/2021 no ku wa 12/10/2021, New Kigali Business Services Ltd ihagarariwe na Me Ngirumpetse Jean Marie Vianney, naho Kasese Distillers Ltd ihagarariwe na Me Butare Emmanuel na Me Nsengiyumva Abel. [12] Urukiko rwabanje gusuzuma ibijyanye n’inzitizi yo kutakira ikirego yatanzwe na Kasese Distillers Ltd yavugaga ko inkiko z’ubucuruzi zitari zifite ububasha bwo kuburanisha uru rubanza kubera ko ikirego cyatanzwe cyari icy’inshinjabyaha. [13] Ku wa 12/01/2021, Urukiko rwafatiye icyemezo mu ntebe, rusanga iyi nzitizi yari yaratanzwe mu Rukiko rw’Ubujurire, urwo Rukiko ruyifataho umwanzuro, Kasese Distillers Ltd ntiyigera igaragaza ko itanyuzwe, bityo ko hashingiwe ku murongo uru Rukiko rwatanze mu rubanza Prime Insurance Ltd yaburanaga na Kansiime James,6 w’uko umuburanyi adashobora

6 Urubanza RS/INJUST/RCOM 00005/2018/SC rwaciwe ku wa 12/06/2020, para 41.

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kuririra ku kirego cy’akarengane cyatanzwe n’uwo baburana ngo nawe agire ibyo anenga urubanza rwari rwamunyuze, rusanga iyo nzitizi nta shingiro ifite, rwemeza ko iburanisha rikomeza hasuzumwa ibibazo bigize imizi y’urubanza. II. IBIBAZO BIGIZE URUBANZA N’ISESENGURWA RYABYO 1. Kumenya niba Kasese Distillers Ltd ariyo ikwiye kuryozwa imisoro n’ibihano byaciwe New Kigali Business Services Ltd [14] Me Ngirumpetse Jean Marie Vianney, uburanira New Kigali Business Services Ltd avuga ko akarengane kayo gashingiye ku kuba harirengagijwe ibimenyetso byari muri dosiye byerekana ko hari ibicuruzwa Kasese Distillers Ltd (Rwanda) yatumije mu mahanga kandi ko yahaye New Kigali Business Services Ltd inshingano zo kuyimenyekanishiriza umusoro. Asobanura ko izi sosiyete zombi zatangiye gukorana mu mwaka wa 2015 nk’uko bigaragazwa n’amamenyekanishamusoro (déclarations) ari muri dosiye, ko Kasese Distillers Ltd yabanzaga kuyiha bonds kugira ngo hakorwe imenyekanishamusoro, igakurikizaho Bill of lading kugira ngo hakorwe inyemezabuguzi (iya EBM n‘isanzwe), umusoro wishyuzwa waba urenze 500.000 Frw, ikishyura ikoresheje sheki. Avuga ko iyo mikoranire itasabaga byanze bikunze amasezerano yanditse ahubwo ko akenshi yari ishingiye ku cyizere, inyandiko zigahererekanywa mu ntoki, Kasese Distillers Ltd ikagumana imyimerere y’inyandiko yatanze. [15] Avuga ko Certificat d’enregistrement igaragaza imyirondoro ya Kasese Distillers Ltd (Rwanda), Bill of lading, Packing list, Commercial invoice, Certificate of origin n’urutonde rw’abashoferi n’amakamyo ya Freight World Ltd yikoreye ibicuruzwa, bigahamya ko hari ibicuruzwa byatumijwe ku myirondoro na TIN 102959519 bya Kasese Distillers Ltd (Rwanda). Asobanura ko impapuro z’umwimerere z’ibicuruzwa zahawe Byekwaso Rogers, nyiri Kasese Distillers Ltd (Uganda), nawe azishyikiriza Ruzindana Hassan, wari ushinzwe gushakira Kasese Distillers Ltd (Rwanda) umu déclarant i Kigali, uyu akaba ariwe wahaye New Kigali Business Services Ltd inyandiko iburanisha, ibyo bikaba bigaragazwa na e-mails bahererekanyije n’inyandiko Byekwaso Rogers yahaye abashoferi ba Freight World Ltd bikoreye ibicuruzwa. [16] Avuga ko hejuru y’ibyo, hari ikirego Byekwaso Rogers, nyiri Kasese Distillers Ltd (Uganda), mother company ya Kasese Distillers Ltd (Rwanda) yatanze kuri Polisi ya Nyakato (Mwanza) muri Tanzania, avuga ko ibicuruzwa bye byibwe, hakaba email Byekwaso Rogers yandikiye Rutayisire Emmanuel, Umuyobozi wa Kasese Distillers Ltd (Rwanda), amumenyesha ko ibicuruzwa byibwe, uyu nawe akayoherereza New Kigali Business Services Ltd, ndetse ko hari n’amabaruwa Ikigo cy’Imisoro n’Amahôro cyandikiye Kasese Distillers Ltd (Rwanda) kiyimenyesha ko yanyereje umusoro, uwo musoro ukaba waraciwe New Kigali Business Services Ltd nk‘umwishingizi wayo. Asoza avuga ko ibi bimenyetso byose byirengagijwe n’inkiko nyamara bigaragaza ko ibicuruzwa byabayeho, akaba ari ibya Kasese Distillers Ltd (Rwanda) kandi ko New Kigali Business Services Ltd yari yarahawe inshingano zo kuyimenyekanishiriza umusoro, ariyo mpamvu isaba kurenganurwa, uru Rukiko rukemeza ko nyir’ibicuruzwa ariwe ukwiye kubiryorezwa umusoro n’ibihano. [17] Rutayisire Emmanuel, Umuyobozi wa Kasese Distillers Ltd (Rwanda), avuga ko iyi sosiyete ari iye ku giti cye guhera mu mwaka wa 2014, ikaba ntaho ihuriye na Kasese Distillers Ltd (Uganda), ko ikorera i Kigali kandi ko nta bicuruzwa yigeze itumiza mu mahanga ku wa

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13/06/2016. Avuga ko amakuru y’ibyo bicuruzwa no kuba New Kigali Business Services Ltd yarabimenyekanishirije umusoro yayamenye bwa mbere ku wa 30/06/2016, ayabwiwe na Murekatete Sonia, umukozi wa New Kigali Business Services Ltd, akaba yibaza uburyo yari kurangura Ibicuruzwa ntabimenye, inyandiko z’umwimerere yabiranguriyeho n’iz’Ikigo cy’Imisoro n’Amahôro zigahabwa aba déclarants atabizi. [18] Avuga ko hashize igihe, Murekatete Sonia yamusabye nimero za telefoni za Byekwaso Rogers, amubwira ko ibicuruzwa byari ibye kandi ko byibwe, naho Rutagengwa Emmanuel, Umuyobozi wa New Kigali Business Services Ltd amubwira ko aba fraudeurs bashutse umukozi we akora inyandiko zituma ibicuruzwa byoherezwa mu Rwanda. Avuga ko, kubera ko yari azi ko Byekwaso Rogers asanzwe anyereza imisoro, kuva ubwo yagize amakenga atangira kujya afata Murekatete Sonia amajwi, akaba asanga rero nta karengane kabaye mu rubanza rwaciwe n’Urukiko rw’Ubujurire. [19] Me Butare Emmanuel na Me Nsengiyumva Abel, baburanira Kasese Distillers Ltd bavuga ko New Kigali Business Services Ltd yabajijwe ibimenyetso byerekana ko hari akazi yahawe, yerekana Certificate of origin na Bill of lading nyamara izo nyandiko Kasese Distillers Ltd itazizi, zitanditswe ku myirondoro yayo, ko hari naho yabajijwe amerekezo y’ibicuruzwa, ivuga ko byohererejwe Kasese Distillers Ltd (Uganda). Basobanura ko kuba New Kigali Business Services Ltd yarigeze gukorana na Kasese Distillers Ltd (Rwanda) atari ikimenyetso gihamya ko mu mwaka wa 2016 yayihaye inshingano zo kumenyekanisha ibicuruzwa byayo, ko Kasese Distillers Ltd (Rwanda) itashoboraga gutumiza ibicuruzwa hanze y’igihugu ku wa 13/06/2016 kandi yari yarahagaritswe by’agateganyo na Rwanda Bureau of Standards (RBS), ko n’ibyo yari yaratumije mbere y’uko ihagarikwa, byinjiye mu gihugu ibanje kubisabira uruhushya, bihageze RBS ibifungirana mu bubiko kuko itari yakadohorewe. [20] Bavuga ko Kasese Distillers Ltd (Rwanda) imaze kwemererwa gukomeza gukora, yahereye kuri spirit yari isanganywe mu bubiko, yongera gutumiza ibicuruzwa mu mahanga ku wa 24/04/2017, ko n’ibivugwa na New Kigali Business Services Ltd ko hari e-mails zihuza Byekwaso Rogers na Kasese Distillers Ltd (Rwanda) cyangwa ko Ikigo cy’Imisoro n’Amahôro cyemeje ko ibicuruzwa byari ibyayo kubera ko byatumijwe ku myirondoro no kuri TIN byayo nta shingiro bikwiye guhabwa kubera ko emails na Bill of lading zitagaragaramo Byekwaso Rogers cyangwa Kasese Distillers Ltd (Rwanda), kandi Murekatete Sonia, umukozi wa New Kigali Business Services Ltd akaba yarivugiye ko yari yaribwiye ko Byekwaso Rogers ari we nyiri Kasese Distillers Ltd (Rwanda). Bavuga ko iyi sosiyete yamenye iby’ibura ry’ibicuruzwa ibibwiwe na New Kigali Business Services Ltd nyuma y’ibyumweru bitatu byibwe, ko itazi n’uburyo New Kigali Business Services Ltd yabonye inyandiko iburanisha kuko atariyo yazitanze, bityo Kasese Distillers Ltd (Rwanda) ikaba itaryozwa magendu yashatse gukorwa na Kasese Distillers Ltd (Uganda) kuko itari ishami ryayo cyangwa ngo ibe umunyamigabane wayo. UKO URUKIKO RUBIBONA [21] Ingingo ya 9 y’Itegeko N° 15/2004 ryo ku wa 12/06/2004 ryerekeye ibimenyetso mu manza n’itangwa ryabyo iteganya ko ibimenyetso bihamya amasezerano cyangwa ibindi bikorwa bishobora gutangwa hakoreshejwe inyandiko, ubuhamya, uburyo bwo gucukumbura, ukwiyemerera k’umuburanyi cyangwa herekanywe ibindi bintu bifatika.

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[22] Ingingo ya 75 y’Itegeko No 45/2011 ryo ku wa 25/11/2011 rigenga amasezerano, iteganya ko ibisanzwe bimenyerewe gukorwa mu bucuruzi bishingira ku miterere y’ubwo bucuruzi. Iyo ibyo bimenyerewe byashyizwe mu gitabo cy’amategeko agenga ubucuruzi cyangwa mu kindi gitabo byenda gusa, isesengurwa ryayo rikorwa n’urukiko hakurikijwe amategeko. [23] Iyo izi ngingo z’amategeko zisomewe hamwe ndetse zigahuzwa na kamere y’ibirego by’ubucuruzi, zumvikanisha ko ibikorwa by’ubucuruzi bitagombera byanze bikunze amasezerano yanditse, ahubwo bishobora kugaragazwa hashingiwe ku bimenyetso by’ubwoko bwose harimo n’ubutumwa impande zombi zahererekanyije (correspondance) inyemezabwishyu (factures), ibitabo n’inyandiko by’ibaruramari, ubuhamya cyangwa ibindi bintu bifatika. Byongeye kandi Urukiko ubwarwo, mu bushishozi bwarwo, nirwo rusuzuma niba inyandiko zishingirwaho nk’ibimenyetso mu manza z’ubucuruzi zikiranuye kandi zifitanye isano na kamere y’ikiburanwa. [24] Ku bijyanye n’ireme ry’inyandiko zishingirwaho mu manza z’ubucuruzi cyangwa uburemere bw’inyandiko zitangwa nk’ibimenyetso mu manza z’ubucuruzi (force probante / probative value), uru Rukiko rwabisobanuye mu rubanza ROCK GLOBAL CONSULTING Ltd yaburanaga na IMPACT DISTRIBUTORS EAST AFRICA Ltd aho rwavuze ko mu gusuzuma niba harabayeho imikoranire hagati y’abacuruzi bidasaba buri gihe ko hagaragazwa ibimenyetso simusiga, ahubwo ko hitabwa ku buryo abacuruzi basanzwe bakorana hanyuma hagasuzumwa agaciro gakwiye guhabwa ibimenyetso biba byagaragarijwe Urukiko.7 [25] Urukiko rurasanga iri hame ry’uko mu manza z’ubucuruzi nta busumbane bw’ibimenyetso bubaho, ari naryo rishimangirwa n’inkiko z’ahandi, by’umwihariko mu rubanza rwa Unidare Plc v Cohen and Another, Urukiko Rukuru rwa Wales and England rukaba rwarasanze iyo hagaragajwe inyandiko zerekana uburyo ibikorwa by’ubucuruzi byagenze, kandi koko bikaba bigaragara ko bene ibyo bikorwa bisanzwe bikorwa muri ubwo buryo bwagaragajwe, Urukiko rukwiye gufata ko uburyo byagaragajwe ari uko byakozwe,8 ibi ni nabyo bigarukwaho n’abahanga mu mategeko y’ubucuruzi aho bavuga ko kuba mu manza z’ubucuruzi hashobora gushingirwa ku bimenyetso by’ubwoko bwose, bivuze ko atari ngombwa ko iteka hagaragazwa umwimerere w’inyandiko ababuranyi bashingiraho nk’ibimenyetso.9 [26] Hashingiwe ku mahame agenga ibimenyetso mu manza z’ubucuruzi amaze gusobanurwa, Urukiko rurasanga mu gihe ababuranyi bemera ko bari basanzwe bakorana, bikanagaragazwa n’impapuro z’imenyekanishamusoro ziri muri dosiye, kuba nta masezerano y’imikoranire yanditse yabaye hagati ya New Kigali Business Services Ltd na Kasese Distillers Ltd, sibyo bivanaho ko iyo mikoranire yabayeho hagati y’izo sosiyete.

7 Reba urubanza RCOMA0041/13/CS rwaciwe n’Urukiko rw’Ikirenga ku wa 3 Werurwe 2016, kuva ku gika cya 8 kugeza ku gika cya 12. 8… When parties to a transaction involving the execution of multiple documents intend them to be executed in a particular order which is necessary to give effect to the intended transaction, the Court should be ready to presume that they were executed in the correct order to give effect to the transaction. Reba Unidare Plc v Cohen and Dermot Power [2006] Ch 489, para 19. 9 La liberté de preuves à l’égard des commerçants exclut … la formalité du double original. Reba Memento Expert, Baux Commerciaux 2015-2016, Francis Lefebvre, Levallois, 2015, verbo 19105. Reba kandi Georges Decocq na Aurélie Ballot-Léna, Droit Commercial, Paris, Dalloz, 2015, pp. 84-85.

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[27] Ku bivugwa na Kasese Distillers Ltd by’uko ikigaragaza ko atari yo yatumye New Kigali Business Services Ltd kuyimenyekanishiriza ibicuruzwa ari uko ku nyandiko iburanisha handitseho ko ikorera Nyagatare kandi aderesi yayo ari Nyarugenge, Urukiko rurasanga uwo mwirondoro wa Nyagatare waratanzwe na Rutayisire Emmanuel, nyiri Kasese Distillers Ltd, ubwo yandikishaga iyo sosiyete muri Rwanda Development Board (RDB), iyo aderesi ikaba ariyo yakomeje gukoreshwa n’iyo sosiyete itumiza ibicuruzwa byayo mu mahanga, nk’uko bigaragazwa n’inyandiko zinyuranye ziri muri dosiye, zirimo: - Full registration for foreign company na Certificate of foreign company registration. - Inyandiko y’ubugure bw’imigabane (Shares Sale Agreement) ya Kasese Distillers Ltd (Rwanda) yakozwe ku wa 17/11/2014 igaragaza ko sosiyete iguzwe na Rutayisire Emmanuel, ubarizwa mu Karere ka Nyagatare, Umurenge wa Rwempasha. - Inyandiko yitwa Certificate of origin yakozwe na Superior Spirits PvT Ltd ku wa 06/05/2016 na Bill of lading yakozwe na Mideterranean Shipping Company S.A. ku wa 22/05/2016 bigaragaza ko uwaguze ibicuruzwa biri kuri izo nyandiko kandi ari nawe ugomba kubyohererezwa ari Kasese Distillers Ltd, Iburasirazuba, Nyagatare, Kigali, Rwanda. [28] Urukiko rurasanga kandi mu bimenyetso Kasese Distillers Ltd iburanisha, kuba ntaho igaragaza ko mu Rwanda haba hari indi sosiyete byitiranwa ikorera Nyagatare mu Ntara y’Iburasirazuba ku buryo, bayigeretseho inshingano z’iyo sosiyete yindi kubera kutabasha kuzitandukanya, nabyo bigaragaza ko ibyo ivuga ko atariyo yatumije ibicuruzwa bivugwa muri uru rubanza nta shingiro bifite. [29] Ku bivugwa nanone na Kasese Distillers Ltd ko nta bicuruzwa yari yararanguye mu mahanga mu mwaka wa 2016, Urukiko rurasanga ataribyo ku mpamvu zikurikira: - Muri dosiye hagaragaramo inyandiko yitwa “Batch Certificate of Analysis” yakozwe n’uruganda rwa Superior Spirits Pvt Ltd ku wa 06/05/2016 igaragaza ko haguzwe amalitiro 198.000 ya Ethyl Alcohol (Extra Neutral Alcohol) AT Min 96%, akaba yarapakiwe muri container esheshatu zikurikira: MEDU 8229568, MEDU 8532194, MEDU 8795502, MEDU 8883007, GLDU 7375930 na MESU 8533288. Urwo ruganda rwakoze kandi indi nyandiko yitwa Certificate of Origin ku wa 06/05/2016, igaragaza ko nyir’ibyo bicuruzwa ari Kasese Distillers Ltd, Iburasirazuba, Nyagatare, Kigali, Rwanda kandi ko ibicuruzwa bivuye ahitwa Ludhiana, mu Buhindi, bikazanyuzwa Dar-Es Salaam, Tanzania, byerekeza mu Rwanda. - Dosiye y’urubanza na none igaragaramo Bill of Lading yakozwe ku wa 22/05/2016 igaragaza containers zavuzwe haruguru, ikavuga ko ari iza Kasese Distillers Ltd, Iburasirazuba, Nyagatare, Kigali, Rwanda. Ivuga kandi ko ibicuruzwa byoherejwe mu Rwanda (country of final destination), bikaba bigaragara ko Freight World yaje koherereza Kasese Distillers Ltd iyi nyandiko ku wa 30/05/2016 no ku wa 01/06/2016, ariko na nyuma yaho yohererezwa Rutayisire Emmanuel muri email yo ku wa 13/08/2016. [30] Urukiko rurasanga kandi ku wa 28/06/2016, Freight World yari yikoreye ibicuruzwa ibizanye i Kigali yaramenyesheje New Kigali Business Services Ltd ko byapakururiwe mu nzira ndetse ko amakamyo yatangiye gusubira Dar-Es-Salaam, iyisaba kubikurikirana ibaza uwitwa

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Byekwaso Rogers kuko uyu yari i Kigali. Bigaragara kandi ko ku wa 03/08/2016, Umuyobozi wa Nyakato Police Station (Tanzania) yandikiye Kasese Distillers Ltd, Kigali, Rwanda, ayimenyesha ko containers zikurikira MEDU 8229568, MEDU 8532194, MEDU 8795502, MEDU 8883007, GLDU 7375930 na MESU 8533288, zari zerekeje i Kigali zibwe kandi ko iperereza rigikomeza, muri urwo rwandiko havugwamo ko ibyibwe byari umutungo ubaruwe kuri Rogers S/O Byekwaso, naho ku wa 07/10/2016 Byekwaso Rogers yandikiye Rutayisire Emmanuel, Umuyobozi wa Kasese Distillers Ltd, amusaba ko mu gihe ihamagara ry’Urukiko rwa Mwanza (Tanzania) rwaregewe ubujura ribonetse yahita abimumenyesha (please let me know as soon as you recorve (sic) it), ku wa 27/10/2016, Byekwaso Rogers yongera kumwandikira ariko anamenyesha New Kigali Business Services Ltd aboherereza ihamagara ry’Urukiko. [31] Urukiko rurasanga containers Polisi ya Nyakato yavuze ko zaburiwe irengero ari zimwe n’izari kuri Bill of Lading, Certificate of Origin na Batch Certificate of Analysis, zikaba zari zohererejwe Kasese Distillers Ltd nk’uko byasobanuwe haruguru; ubwo kandi ibicuruzwa byari bimaze gupakururirwa mu nzira, Rutayisire Emmanuel, nyiri Kasese Distillers Ltd (Rwanda) yarabimenyeshejwe ndetse atangira kubishakisha, bikaba bitumvikana uburyo yavuga ko sosiyete ye ntaho ihuriye n’ibyo bicuruzwa ngo bibe byaramushishikaje ako kageni abishakisha kugeza ubwo yiyambaje Polisi n’Inkiko za Tanzania. [32] Urukiko rurasanga kandi ibyo Kasese Distillers Ltd ivuga ko itari gutumiza ibyo bicuruzwa mbere yo ku wa 08/09/2016 kuko yari yarahagaritswe mu mirimo yayo na Rwanda Bureau of Standard ndetse itemerewe gutumiza spirits mu mahanga nta shingiro bikwiye guhabwa kubera ko nubwo ku wa 28/09/2015 yabujijwe kwinjiza mu gihugu izindi spirits itarakemura ikibazo cyo gukorera inzoga mu macupa ya pulastiki, ntibyayibujije kurenga kuri icyo cyemezo nk’uko byerekanywa n’ibimenyetso byagaragajwe haruguru. Ibi kandi Rutayisire Emmanuel, nyiri Kasese Distillers Ltd yabyiyemereye mu kiganiro yakoranye na Murekatete Sonia nkuko bigaragazwa n’amajwi yashyizwe muri dosiye. [33] Ku bijyanye n’ukwiye kuryozwa imisoro, Urukiko rurasanga Komiseri wa za Gasutamo yarafashe icyemezo nimero 1776/RRA/CCS/OAU/2016 kimenyesha New Kigali Business Services Ltd ko mu gihe ariyo yishingiye ibicuruzwa yamenyekanishirije umusoro bikaburirwa irengero bikiri mu nzira, ariyo igomba kwishyura ingwate ku musoro ingana na 57.894.334 Frw n’ihazabu ingana na 94.270.996 Frw. Iki cyemezo cyafashwe hashingiwe ku biteganywa n’ingingo ya 147 ya East African Community Customs Management Act, 2004 ivuga ko iyo hakozwe amakosa atuma ibicuruzwa bitagera aho byari byerekeje, umenyekanishije umusoro afatwa nka nyir’ibicuruzwa akaryozwa imisoro n’amahoro nkaho ari we nyirabyo,10 bityo ko mu gihe hatagaragajwe ko ibicuruzwa byibwe kugira ngo umusoro wishyuwe usubizwe nk’uko biteganywa n’ingingo ya 144 y’iryo Tegeko,11 uwabimenyekanishirije umusoro ariwe uryozwa inkurikizi zo kuba ibicuruzwa bitarageze mu Rwanda.

10 A duly authorized agent who performs any act on behalf of the owner of any goods shall, for the purpose of this act, be deemed to be the owner of such goods, and shall accordingly, be personally liable for the payment of any duties to which the goods are liable and for the performance of all acts in respect of the goods which the owner is required to perform under this Act: Provided that nothing herein contained shall relieve the owner of such goods from such liability. 11 (1) Subject to any regulations, the Commissioner shall refund any customs duty paid on the importation of the goods-

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[34] Urukiko rurasanga mu gihe New Kigali Business Services Ltd yaciwe umusoro n’ihazabu ku bicuruzwa bya Kasese Distillers Ltd, kuko n’ubwo iyi sosiyete ivuga ko nta bicuruzwa yigeze itumiza mu mahanga, ibimenyetso byose byagaragajwe haruguru byerekana ko ariyo yabitumije; Kasese Distillers Ltd ikaba itabasha kugaragaza ko ibyo bicuruzwa byibwe koko nk’uko biteganywa n’ingingo ya 144 ya East African Community Customs Management Act, 2004 yibukijwe haruguru. Niyo rero igomba kuryozwa umusoro n’ibihano nk’uko biteganywa n’ingingo ya 148 ya East African Community Customs Management Act, 2004, ivuga ko iyo uwakoze imenyekanishamusoro mu izina rya nyir’ibicuruzwa nta makosa yakoze mu nshingano ze, nyir’ibicuruzwa watanze izo nshingano zo kumenyekanishirizwa umusoro ari we uryozwa ibikorwa byose n’imenyekanishamusoro byakozwe n’intumwa ye.12 [35] Hashingiwe ku bimaze gusobanurwa haruguru, Urukiko rurasanga Kasese Distillers Ltd ariyo igomba kwishyura umusoro ungana na 57.894.334 Frw n’ihazabu ingana na 94.270.996 Frw, byose hamwe bingana na 152.165.330 Frw, byaciwe New Kigali Business Services Ltd kuko Kasese Distillers Ltd (Rwanda) itabashije kugaragaza impamvu ibicuruzwa byayo bitageze mu Rwanda. 2. Kumenya niba Ikigo cy’imisoro n’Amahôro cyaragombaga kugenerwa igihembo cya Avoka kandi kitarabaye umuburanyi [36] Me Ngirumpetse Jean Marie Vianney, uburanira New Kigali Business Services Ltd, avuga ko iyi sosiyete itagombaga gucibwa igihembo cya Avoka cyagenewe Ikigo cy’Imisoro n’Amahôro kandi iki kigo kitarabaye umuburanyi mu rubanza. UKO URUKIKO RUBIBONA [37] Ingingo ya 111 y’Itgeko N° 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi igira iti: ikirego cy’amafaranga y’ikurikiranarubanza ni ikirego gishamikiye ku kirego cy’iremezo kigamije kwishyuza ibyakoreshejwe mu rubanza. Ikirego cy’amafaranga y’ikurikiranarubanza kiburanishirizwa rimwe n’ikirego cy’iremezo. Gishobora kandi kwakirwa kikanaburanishwa n’iyo ikirego cy’iremezo cyaba kitakiriwe.” Hakurikijwe ibivugwa muri iyi ngingo, ushobora guhabwa amafaranga y’ikurikiranarubanza ni uwarubayemo, akishyuza ibyo yakoresheje arukurikirana, harimo n’ibyo yishyuye Avoka. [38] Urukiko rurasanga, n’ubwo muri dosiye hagaragaramo urubanza RCOM 00492/2017/TC/NYGE rwaciwe ku wa 15/09/2017, Urukiko rw’Ubucuruzi rwa Nyarugenge rwategetsemo New Kigali Business Services Ltd guha Ikigo cy’Imisoro n’Amahôro igihembo cya Avoka kingana na 500.000 Frw, bigaragara ko urwo rubanza rutandukanye n’urubanza RCOM 02196/2017/TC/NYGE rwaciwe n’Urukiko rw’Ubucuruzi rwa Nyarugenge ku wa 10/05/2018 ari narwo rukomokaho ikirego kiri mu Rukiko rw’Ikirenga, Ikigo cy’Imisoro n’Amahôro kitarurezwemo.

a) Of any import duty, or part thereof which has been paid in respect of goods which have been … pillaged during the voyage… 12 An owner of any goods who authorizes an agent to act for him or her in relation to such goods for any of the purposes of this Act shall be liable for acts and declarations of such duly authorized agent …”

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[39] Urukiko rurasanga kuba Urukiko rw’Ubucuruzi rwarategetse New Kigali Business Services Ltd kwishyura Ikigo cy’Imisoro n’Amahôro igihembo cya Avoka kandi kitari umuburanyi mu rubanza, harabayeho kwibeshya, bityo igihembo cya Avoka cyagenewe icyo Kigo mu rubanza RCOM 02196/2017/NYGE kikaba kigomba kuvaho. 3. Kumenya niba indishyi zisabwa zifite ishingiro [40] Me Ngirumpetse Jean Marie Vianney avuga ko kuba Kasese Distillers Ltd yarakoze amakosa yo kutageza mu Rwanda ibicuruzwa yari yasabye ko bimenyekanishirizwa umusoro, byateje New Kigali Business Services Ltd aburanira akababaro n’igihombo mu buryo bukurikira: - Yaterewe icyizere n’urwego rwa Leta rubagenzura. - Yabuze amafaranga yari kwinjiza kuko yahagaritswe gukora guhera ku itariki ya 28/06/2016 kugeza uyu munsi. - Yatakaje amafaranga akurikirana uburenganzira bwayo mu nzego za Leta no mu nkiko. [41] Avuga ko kubera izo mpamvu, asaba uru Rukiko gutegeka Kasese Distillers Ltd (Rwanda) guha New Kigali Business Services Ltd indishyi z’akababaro zingana na 50.000.000 Frw, 3.000.000 Frw y’ikurikiranarubanza n’igihembo cya Avoka no kuyisubiza 140.000 Frw y’ingwate y’amagarama yatanze mu nkiko. [42] Me BUTARE Emmanuel na Me NSENGIYUMVA Abel, baburanira Kasese Distillers Ltd (Rwanda), bavuga ko ibicuruzwa bivugwa muri uru rubanza atari ibya Kasese Distillers Ltd (Rwanda) kandi ko iyi sosiyete itigeze iha New Kigali Business Services Ltd inshingano zo kuyimenyekanishiriza umusoro, ariyo mpamvu ntacyo ikwiye kuryozwa. Basobanura ko Kasese Distillers Ltd (Rwanda) yakomeje gushorwa mu manza z’amaherere, ikaba ariyo ikwiye guhabwa 3.000.000 Frw y’igihembo cya Avoka nk’uko bigaragazwa n’amasezerano iyo sosiyete yagiranye n’abayiburanira na 1.000.000 Frw y’ikurikiranarubanza. UKO URUKIKO RUBIBONA [43] Ingingo ya 111 y’Itegeko No 22/2018 ryo ku wa 29/04/2018, ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi iteganya ko ikirego cy’amafaranga y’ikurikiranarubanza ni ikirego gishamikira ku kirego cy’iremezo kigamije kwishyuza ibyakoreshejwe mu rubanza. Ikirego cy’amafaranga y’ikurikiranarubanza kiburanishirizwa rimwe n’ikirego cy’iremezo. Gishobora kandi kwakirwa kikanaburanishwa n’iyo ikirego cy’iremezo cyaba kitakiriwe. [44] Urukiko rurasanga amafaranga y’igihembo cya Avoka n’ay’ikurikiranarubanza New Kigali Business Services Ltd isaba, igomba kuyahabwa kuko byabaye ngombwa gukurikirana urubanza no gushaka uyunganira. Icyakora kubera ko 3.000.000 Frw isaba itagaragaza uburyo ariyo yagiye kuri uru rubanza, mu bushishozi bw’Urukiko ikaba igenewe 500.000 Frw y’igihembo cya Avoka na 300.000 Frw y’ikurikiranarubanza, yose hamwe akaba 800.000 Frw. [45] [45]. Ku bijyanye n’indishyi z’akababaro New Kigali Business Services Ltd isaba, Urukiko rurasanga atari ubwa mbere iki kibazo gisuzumwa n’inkiko kuko mu rubanza Bralirwa

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Ltd yaburanaga na Kazigaba André na bagenzi be, Bralirwa Ltd yasabye indishyi z’akababaro zishingiye ku kuba mu makosa menshi yaregaga Kazigaba André na bagenzi be harimo no gushaka kuyumvisha no kuyisuzugura. Urukiko rw’Ikirenga rwasanze indishyi zisabwa nta shingiro zifite kubera ko bene izo ndishyi zigenwa hashingiwe ku ihungabana ry’amarangamutima umuntu (personne physique) yagize, bityo ko uko guhungabana kudashoboka ku bisamuntu (personne morale).13 [46] Urukiko rurasanga icyakora inkiko z’ibindi bihugu zaravuye kuri uwo murongo. Urugero ni urubanza rwari hagati ya Jafa na La Pizzeria, sosiyete ebyiri zo mu Bufaransa. Urukiko Rusesa Imanza mu Bufaransa rwasanze Urukiko rw’Ubujurire rwa Pau rwarakoze amakosa yo kudaha ishingiro ikirego cy’izo sosiyete gisaba indishyi z’akababaro, rwemeza ko, kuri iyo ngingo, urubanza rusheshwe ibintu bigasubira uko byari biri kugira ngo rwongere ruburanishwe.14 Naho mu rubanza Metropolitan International Schools Limited yaburanaga na Designtechnica Corporation, Google UK Ltd na Google Inc, Urukiko Rukuru rw’Ubwongereza rwasanze kuba Designtechnica Corporation yaravuze ko icyo kigo gikora uburiganya n’ubujura kibwira abanyeshuli ko kibigisha bataje ku ishuri (distance learning) byasebeje Metropolitan International Schools Limited bituma abanyeshuli bacika intege zo kucyiyandikishaho, rwemeza ko gihabwa indishyi z’akababaro zingana na 50.000 £.15 [47] Urukiko rurasanga kandi n’Urukiko rw’Uburayi rushinzwe uburenganzira bw’ikiremwamuntu, rwarabigarutseho mu rubanza Comingersoll S.A. yaburanaga na Portugal, ruvuga ko ataribyo gufata icyemezo rusange cy’uko sosiyete zidakwiye guhabwa indishyi z’akababaro hatitawe ku mwihariko wa buri rubanza. Rwasobanuye ko akamaro k’indishyi z’akababaro ari ukugaruza agaciro (réputation) sosiyete iba yaratakaje, rimwe na rimwe kakaba kadashobora gushyirwa mu mibare mu buryo bufatika.16 [48] Urukiko rurasanga umurongo Urukiko rw’Ikirenga rwari rwaragendeyeho mu gufata icyemezo mu rubanza Bralirwa Ltd yaburanaga na Kazigaba André na bagenzi be, rwifashishije inyandiko z’abahanga,17 ariwo inkiko z’ibindi bihugu zasubiyeho, ndetse n’inyandiko nshya z’abahanga mu mategeko mbonezamubano zivuga ko utakijyanye n’igihe. Muribo hari Véronique Wester Ouisse uvuga ko ntawari ukwiye guhakana ko sosiyete zishobora gusaba indishyi z’akababaro kubera ko nk’uko bimeze ku bantu, icyubahiro cyazo, icyizere zifitiwe

13 Reba urubanza RCOMAA 0015/14/CS rwaciwe n’Urukiko rw’Ikirenga ku wa 23/06/2017, igika cya 39. 14 Attendu que pour rejeter les demandes de la sosciété La Pizzeria et de la société Jafa au titre du préjudice moral, l’arrȇt retient que s’agissant des sociétés elles ne peuvent prétendre à un quelconque préjudice moral; …Casse et Annule, mais seulement en ce qu’il a rejeté les demandes des sociétés La Pizzeria et Jafa au titre du préjudice moral, l’arrȇt rendu le 12 juillet 2010, … remet en conséquence, sur ce point, la cause et les parties dans l’état ou elles se trouvaient avant ledit arrȇt… Reba urubanza Com. 15 mai 2012, no 11-10-278 Bulletin Civil IV n° 101. 15 Metropolitan Internationa Schools Ltd v Designtechnica Corporation, Google UK Ltd na Google Inc, [2010] EWHC 2411 (QB) 35. 16 On ne doit pas) écarter de manière générale la possibilité d’octroyer une réparation pour le prejudice moral allégué par les personnes morales; cela dépend des circonstances de chaque espèce… Le préjudice autre que matériel peut en effet comporter, pour une telle société, des éléments plus au moins objectifs et subjectifs. Parmi ces éléments, il faut réconnaitre la réputation de l’entreprise, mais également l’incertitude dans la planification des décisions à prendre, les troubles causés à la gestion de l’entreprise elle-mȇme, dont les conséquences ne se pretent pas à un calcul exact… Reba Comingersoll S.A. Portugal, CEDH, 6 Avril 2000, para 32-37. 17www.business.leschos.fr/entrepreneurs/juridique/10021714-prejudice-moral-d’une societe 34118?pJiLTS CoGVKQ

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n’uburyo zifatwa muri rubanda bishobora kubangamirwa kandi bikagira ingaruka ku mibereho yazo, bityo ko ikibazo kidakwiye kureberwa gusa ku bikorwa by’ubucuruzi. Icyakora, asobanura ko sosiyete yifuza indishyi z’akababaro igomba kubanza kugaragaza icyo yangirijwe.18 [49] Naho Philippe Le Tourneau avuga ko nubwo iby’indishyi z’akababaro kuri za sosiyete bishobora gusa n’ibitangaje, bishoboka ko hakwangirizwa ibintu by’ingenzi biyireba kandi bidafite aho bihuriye n’inyungu zayo z’ubucuruzi cyangwa umutungo wayo. Atanga ingero z’umusoreshwa wabeshyera umusoresha ko mu gihe cyo kumusoresha hakoreshejwe inyandikomvugo y’impimbano cyangwa ikirango cya sosiyete y’ubucuruzi gishobora gukoreshwa mu buryo bukabije mu mashusho y’urukozasoni.19 Philippe Malaurie, Laurent Aynès na Philippe Stoffel-Munck, nabo bavuga ko nubwo akababaro ka sosiyete cyangwa ibigo gatandukanye n’ak’abantu ku giti cyabo (personnes physiques), inkiko zemeje ko sosiyete cyangwa ibigo bikwiye kujya bihabwa indishyi z’akababaro kuko bishoboka ko byangirizwa mu cyubahiro (honneur) cyangwa mu buryo zifatwa muri rubanda (réputation).20 [50] Hashingiwe ku bimaze gusobanurwa haruguru, Urukiko rurasanga iby’uko sosiyete z’ubucuruzi cyangwa ibigo bishobora guhabwa indishyi z’akababaro bimaze kuba ihame ry’amategeko agenga uburyozwe. Icyakora izo ndishyi ziba zigamije gusa uburyozwe bushingiye ku buryo rubanda ishobora gutakariza icyizere sosiyete cyangwa ikigo (réputation/reputation) cyangwa bukaba bushingiye ku kugaruza icyubahiro cya sosiyete cyangwa ikigo kubera ko izina ryacyo ryasebejwe (honneur/honor). Ibi byumvikanisha ko ikigo cyangwa sosiyete (k) itasaba indishyi z’akababaro z’uko (c) yatewe agahinda (angoisse/distress), (c) yababajwe ku mubiri cyangwa ku mutima (blessure physique ou mental/ physical or mental hurt) cyangwa (c) yasuzuguwe (humiliation) kuko ibi ari umwihariko w’abantu (personne physique). Byongeye kandi sosiyete ntiyahabwa indishyi z’akababaro itabanje kugaragaza icyo yangirijwe. [51] Urukiko rurasanga kandi indishyi z’akababaro zihabwa sosiyete cyangwa ikigo ziba zigamije gusa kugaruza agaciro iyo sosiyete cyangwa ikigo byatakaje aho kuba ibyo yahombye

18 Au vrai, nul ne disconvient qu’une société commerciale puisse subir un dommage moral, au sens d’une atteinte à la personnalité sociale qu’elle a pu se forger aux yeux du public: la considération, la réputation voire l’honneur ne sont pas propres aux personnes physiques. Mais une société ne devrait pas pouvoir entirer réparation que si un préjudice en résulte. Or, pour admettre qu’elle puisse subir un préjudice moral, il faudrait reconnaitre que son image, son crédit, sa réputation lui servent à autre chose qu’à développer l’activité commerciale qui borne son objet social et donc sa personnalité juridique. Reba Véronique Wester-Ouisse, Le préjudice moral des personnes morales: quand la perversion de la cité commence par la fraude des mots, JCP, G n° 39,24 Septembre 2012. 19 Il peut sembler étrange d’étendre aux personnes morales la notion de préjudice extrapatrimonial…Mais il arrive qu’un dommage véritablement extrapatrimonial soit en cause, en ce sens que le fait dommageable atteint un intérȇt qui ne participe pas du patrimoine de la personne, au sens juridique du terme. Il en va ainsi quand sont atteints certains traits d’une personne morale qui participent de son essence et fondent ainsi son identité foncière, sa personnalité au sens social du terme, si tant qu’elle en ai une… Voici des exemples de préjudice moral, en liaison ou non avec une atteinte à la réputation: ● de l’administration des douanes, pour une inscription de faux faite à tort par un contrevenant contre un procès verbal, …● d’une société, dont la marque a été utilisée de façon massive dans un film pornographique, …Reba Philippe Le Tourneau, Droit de la responsabilité et des contrats: Régimes d’Indemnisation, Paris, Dalloz, 2014, 2014, pp.664-665. 20 Les tribunaux admettent la réparation du préjudice moral éprouvé par les personnes morales, bien que ce préjuduce soit différent de celui que subissent les personnes physiques. Il s’agit d’une atteinte à leur patrimoine moral, par exemple leur honneur, …ou leur réputation…Philippe Malaurie, Laurent Aynès na Philippe Stoffel- Munck, Droit des obligations, Paris, LDGJ, 2015, p.126.

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(restoration de l’honneur ou de la réputation/ restoration of the honor or reputation), bityo mu kuzigena, Urukiko rukaba rusabwa ubushishozi no gushyira mu gaciro bihagije kugira ngo hatazamo gukabya indishyi zatanzwe zikaba nke cyane ku buryo ntacyo zaba zivuze cyangwa zikaba umurengera ku buryo zakwitirwanywa n’indishyi mbonezamusaruro cyangwa iz’igihombo sosiyete cyanga ikigo byatejwe. [52] Urukiko rurasanga hashingiwe ku byagaragajwe haruguru, indishyi z’akababaro New Kigali Business Services Ltd yasabye Kasese Distillers Ltd ikwiye kuzihabwa kubera ko mu maso ya rubanda ndetse no mu maso y’Ikigo cy’Imisoro n’Amahôro yagaragaye nk’umuhemu bituma inabihanirwa ndetse ikurwa kuri serveur y’aba déclarants biturutse ku makosa ya Kasese Distillers Ltd (Rwanda) yo kuba yarapakururiye ibicuruzwa byayo mu nzira nyuma y’uko bimenyekanishirijwe umusoro mu Rwanda. Icyakora kubera ko miliyoni mirongo itanu (50.000.000 Frw) isaba zikabije kuba nyinshi cyane, Urukiko rurasanga mu bushishozi bwarwo igomba kugenerwa miliyoni imwe (1.000.000 Frw). [53] Ku birebana n’ibyo New Kigali Business Services Ltd isaba byo gusubizwa 140.000 Frw y’amagarama, Urukiko rurasanga kuva urubanza rutangiye, harabayeho ihindagurika ry’amagarama atangwa mu nkiko,21 mu myanzuro ye Me ngirumpetse Jean Marie Vianney akaba atagaragaza uburyo yageze ku mubare wa 140.000 Frw nta n’ibimenyetso yayatangiyeho yashyize muri dosiye, bityo Urukiko rukaba ntaho rwahera ruyagenera uwo aburanira. [54] Ku bijyanye n’amafaranga y’igihembo cya Avoka n’ay’ikurikiranarubanza Kasese Distillers Ltd (Rwanda) isaba, Urukiko rurasanga ntayo ikwiriye kubera ko ntacyo itsindiye muri uru rubanza. III. ICYEMEZO CY’URUKIKO [55] Rwemeje ko ikirego cyatanzwe na New Kigali Business Services Ltd gisaba gusubirishamo ku mpamvu z’akarengane urubanza RCOMAA 00038/2019/CA rwaciwe n’Urukiko rw’Ubujurire ku wa 06/12/2019, gifite ishingiro. [56] Rwemeje ko urubanza RCOMAA 00038/2019/CA rwaciwe n’Urukiko rw’Ubujurire ku wa 06/12/2019, ruhindutse mu ngingo zarwo zose. [57] Rwemeje ko Kasese Distillers Ltd ariyo igomba kuryozwa imisoro n’ibihano byaciwe New Kigali Business Services Ltd bingana na 152.165.330 Frw. [58] Rutegetse Kasese Distillers Ltd kwishyura New Kigali Business Services Ltd 152.165.330 Frw y’imisoro n’ibihano New Kigali Business Services Ltd yatanze ku bicuruzwa bya Kasese Distillers Ltd. [59] Rutegetse Kasese Distillers Ltd kwishyura New Kigali Business Services Ltd 1.000.000 Frw y’indishyi z’akababaro.

21 Reba Iteka rya Minisitiri Nº002/08.11 ryo ku wa 11/02/2014 rigena amafaranga atangwa mu manza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi ryasimbuwe n’Iteka rya Minisitiri N°133/moj/ag/18 ryo ku wa 04/06/2018 rigena amafaranga atangwa mu manza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi.

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[60] Rutegetse Kasese Distillers Ltd kwishyura New Kigali Business Services Ltd amafaranga ibihumbi magana atanu (500.000 Frw) y’igihembo cya Avoka n’ibihumbi magana atatu (300.000 Frw) y’ikurikiranarubanza, yose hamwe akaba amafaranga ibihumbi magana inani (800.000 Frw). [61] Ruvuze ko amafaranga ibihumbi magana atanu (500.000 Frw) y’igihembo cya Avoka, New Kigali Business Services Ltd yategetswe guha Ikigo cy’Imisoro n’Amahôro mu rubanza RCOM 02196/2017/TC/NYGE rwaciwe n’Urukiko rw’Ubucuruzi rwa Nyarugenge ku wa 10/05/2018 avuyeho. NI UKO RUKIJIJWE KANDI RUSOMEWE MU RUHAME NONE KU WA 19/11/2021.

Sé MUKAMULISA Marie Thérèse Perezida

Sé Sé CYANZAYIRE Aloysie HITIYAREMYE Alphonse Umucamanza Umucamanza Sé Sé MUHUMUZA Richard KALIMUNDA Muyoboke Umucamanza Umucamanza Sé NYIRANKURIZA Laurence Umwanditsi w’Urukiko

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ECO POWER GLOBAL PRIVATE LTD v. IKIGO CY’IMISORO N’AMAHÔRO (RRA) [Rwanda URUKIKO RW’UBUJURIRE – RCOMAA 00055/2018/CA (Karimunda, P.J,) 14/01/ 2019] Amategeko agenga imanza z’ubucuruzi – Ihame rusange rigenga amategeko y’imisoro mu Rwanda – Umusoro ushyirwaho, uhindurwa kandi ukurwaho n’Itegeko, ndetse ukaba utasonerwa cyangwa ngo ugabanywe bidakozwe mu buryo buteganywa n’Itegeko – Umusoro ushyirwaho n’urwego rubifitiye ububasha kandi umusoreshwa agomba kumenya hakiri kare imisoro agomba kwishyura – Amasezerano ntabwo asimbura cyangwa ngo arutishwe amategeko aha buri musoreshwa inshingano zo gutanga umusoro. Amategeko agenga imanza z’ubucuruzi – Urwego rufite ububasha n’ubushobozi ku bijyanye n’imisoro n’amahôro – Ikigo cy’Imisoro n’Amahôro – Ikigo cy’Imisoro n’Amahôro nicyo gifite ububasha n’ubushobozi, mu bwigenge bwacyo, bwo kugira icyo kivuga cyangwa gikora muri urwo rwego ariko nacyo kikaba kitemerewe kubikora uko cyishakiye kuko mu gushyira ububasha, ubushobozi n’ubwigenge bwacyo mu bikorwa kigomba kuguma mu mbibi zashyizweho n’amategeko cyangwa amabwiriza ashyira ayo mategeko mu bikorwa – Ntabwo buri rwego rwa Leta rufite ububasha n’ubushobozi bwo gukora amasezerano avanaho, agabanya cyangwa yongera umusoro, ahindura uburyo uwo musoro utangwa cyangwa ahindura ubwoko bw’umusoro. Amategeko agenga imanza z’ubucuruzi – Umusoro – Umusoro ku nyongeragaciro – inyemezabwishyu – Iyo umusoresha atanze inyemezabwishyu zitariho umusoro ku nyongeragaciro kandi itawusonewe bifatwa nk’amakosa yo kudatanga inyemezamusoro. Amategeko agenga umusoro – Avansi yo gutangiza imirimo ("avance de démarrage") – Avansi yo gutangiza imirimo ("avance de démarrage") ni amafaranga ahabwa uwatsindiye isoko kugira ngo abashe gutangira gushyira mu bikorwa isoko yatsindiye, akaba nta gice cy’umurimo runaka aba yishyuriwe ku buryo yafatwa nk’ubwishyu, ahubwo uko uwatsindiye isoko agenda yishyuza agaciro k’imirimo yakoze, agenda avanamo (déduction) ingano runaka ya avansi yose nk’uko byumvikanyweho n’impande zagiranye amasezerano, akazarangira kwishyurwa imirimo yakoze yose na ya avansi yose isubijwe uwamuhaye isoko. Amategeko agenga imanza z’ubucuruzi – Umusoro – Umusoreshwa niwe ufite inshingano yo kumenyakanisha umusoro, zo gutunga no kubika inyandiko zose zirebana n’ubucuruzi bwe – Igenzura ry’umusoro risuzuma gusa niba imenyekanisha ryarakozwe mu mucyo hashingiwe ku mahame n’amategeko agenga imisoro, yaba atanyuzwe Itegeko rikamuha amahariwe yo gukosoza imenyekanisha, gutanga ibisonaburo n’ibimenyetso by’ibyo atemera ku igenzura ryakozwe no gutakambira Komiseri Mukuru aho abona yarenganyijwe n’abagenzuzi b’umusoro. Amategeko agenga imanza z’ubucuruzi – Imanza z’imisoro – Ingingo z’isuzumwa ku rwego rw’ubujurire – Ingingo cyangwa ikibazo kitasuzumwe mu rubanza rwajuririwe ku mpamvu y’uko kitigeze kigezwa kwa Komiseri Mukuru w’Imisoro, kidakwiye gusuzumwa mu rwego rw’ubujurire kuko ababuranyi baba batarakigiyeho impaka. Amategeko agenga imanza z’ubucuruzi – Amasezerano – Amasezerano agira inkurikizi gusa hagati y’abayakoranye, ntabangamira undi wese kandi amugirira akamaro gusa mu biteganyijwe bijyanye no gusezerana ibifitiye undi akamaro.

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Amategeko agenga imanza z’ubucuruzi – Indishyi – Igihembo cya Avoka kigenerwa intumwa ya Leta – Kuburana imanza kabone nubwo byakorwa n’aba Avoka babihemberwa buri kwezi, bituma ba nyir’urubanza hari ibyo atakaza ku rubanza, kudasubizwa agaciro kabyo kandi Urukiko rumaze kugaragaza ko ikirego cye gifite ishingiro byatera igihombo kidafite ubundi buryo kizishyurwa. Amategeko agenga imanza z’ubucuruzi – Amasezerano – Amasezerano agira inkurikizi gusa hagati y’abayakoranye, ntabangamira undi wese kandi amugirira akamaro gusa mu biteganyijwe bijyanye no gusezerana ibifitiye undi akamaro. Imikorere y’inkiko – Imanza zaciwe ku bibazo bisa – Ihame ry’ukubahiriza umurongo wafashwe (stare decisis) – Imanza zidashingiye ku bintu bimwe ntizagereranywa mu rwego rwo gushakisha urwaha urundi umurongo. Incamake y’ikibazo: ECO POWER GLOBAL PRIVATE Ltd yakorewe igenzura, icibwa umusoro ku nyungu, umusoro ku nyongeragaciro n’umusoro ku bihembo ku myaka ya 2008, 2009, 2010 na 2011, ijuririra kwa Komiseri Mukuru, uyu yemeza ko yishyura. ECO POWER GLOBAL PRIVATE Ltd ntiyanyuzwe n’icyo cyemezo, iregera Urukiko rw’Ubucuruzi rwa Nyarugenge isaba gukurirwaho uwo musoro wose no guhabwa indishyi. Uru Rukiko rwasanze ikirego cya ECO POWER GLOBAL PRIVATE Ltd gifite ishingiro kuri bimwe, rwemeza ko itagomba kwishyura umusoro wose hamwe ungana na 568.580.088Frw. Ikigo cy’Imisoro n’Amahôro nticyanyuzwe n’icyo cyemezo, kijuririra mu Rukiko Rukuru rw’Ubucuruzi kivuga ko Urukiko rw’Ubucuruzi rwa Nyarugenge rutashishoje neza, rukuraho mu buryo budakwiye umusoro ufatirwa n’umusoro ku nyongeragaciro. ECO POWER GLOBAL PRIVATE Ltd nayo yatanze ubujurire bwuririye ku bundi inenga umusoro ku nyungu yaciwe ku mwaka wa 2008. Eco Power Global Private Ltd yajuririye mu Rukiko rw’Ikirenga, nyuma y’ivugururwa ry’Ubucamanza, urubanza rwoherezwa mu Rukiko rw’Ubujurire, ivuga ko yagiranye amasezerano na Leta y’u Rwanda yo kubaka urugomero rw’amashanyarazi rufite inyungu rusange, ayo masezerano akaba agaragaza ko Leta y’u Rwanda yirengereye kwishyura umusoro wose ku nyongeragaciro hagamijwe kugabanya ikiguzi cy’umuriro ku muturage. Ikigo cy’Imisoro n’Amahôro cyiregura kivuga ko umusoresha atabazwa inkurikizi z’amasezerano yakozwe hagati ya Leta y’u Rwanda na Eco Power Global Private Ltd kandi atarayagizemo uruhare. Eco Power Global Private Ltd ivuga ko itari ifite ubushobozi bwo gukora ibikoresho bikenerwa mu kubaka urugomero, ariyo mpamvu yabanzaga kumenya aho bikorerwa, ibiciro byabyo n’urutonde rwabyo, byose ikabishyikiriza Leta y’u Rwanda kugirango ibitumize mu izina ryayo, ariyo yishyuraga abatanze ibikoresho, bityo ko itari gufatira umusoro kandi atariyo yishyuye kandi ko itari gufatira umusoro ku bagemuraga ibikoresho mu gihugu kuko ntabyo amategeko yasabaga icyo gihe. Ikigo cy’Imisoro n’Amahôro kivuga ko imiterere y’amasezerano Eco Power Global Private Ltd yakoranye na Leta y’u Rwanda igaragaza ko hazamo umuntu wa gatatu ukora serivisi, Eco Power Glogal Private Ltd ikaba ariyo yahabwaga iyo serivisi, bityo ikaba itavuga ko nta mafaranga yari ifite kandi ariyo yishyura, bityo ko ibyo Eco Power Global Private Ltd yitwaza ko nta tegeko ryariho isoreshwa bikaba nta shingiro bifite.

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Eco Power Global Private Ltd ivuga ko « avance » yahawe yo gutangira imirimo, itaragombaga gucibwa umusoro ku nyongeragaciro kuko atari ubwishyu. Ikigo cy’Imisoro n’Amahôro kivuga atari umusoro ku nyongeragaciro ahubwo ari mu musoro wa 15% ufatirwa waciwe ku mwaka wa 2009, Eco Power Global Private Ltd ikaba yaravugaga ko itawishyura kuko nta tegeko ryayisabaga kuwufatira muri uwo mwaka. Eco Power Gloabl Private Ltd ivuga ko bari basabye ko umusoro wa 2008 batawishyura kuko isanga igihombo bagize mu mwaka wa 2011 gikwiye gukorwamo inyungu bagize mu 2008. Ikigo cy’Imisoro n’Amahôro kivuga ko kuba Eco Power Global Private Ltd itagaragarije ingingo ijyanye n’igihombo bisobanuye ko nta gihombo yari ifite ahubwo ko ari ingingo nshya izanywe bwa mbere ku rwego rw’ubujurire bwa kabiri nyamara bibujijwe, bityo ko umusoro wa 2008 nuwa 2011 yombi yaciwe mu buryo bwemewe n’amategeko. Ikigo cy’Imisoro n’Amahôro kivuga ko kisaba indishyi zibazwe kuva urubanza rugitangira kugeza kuri uru rwego. Eco Power Global Private Ltd ivuga ko indishyi Ikigo cy’Imisoro n’Amahôro gisaba nta kimenyetso kizitangira, ikaba abihariye ubushishozi bw’urukiko.

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Incamake y’icyemezo: 1. Ihame rusange rigenga amategeko y’imisoro mu Rwanda n’uko umusoro ushyirwaho, uhindurwa kandi ukurwaho n’Itegeko, ndetse ukaba utasonerwa cyangwa ngo ugabanywe bidakozwe mu buryo buteganywa n’Itegeko 2. Umusoro ushyirwaho n’urwego rubifitiye ububasha kandi umusoreshwa agomba kumenya hakiri kare imisoro agomba kwishyura. 3. Amasezerano ntabwo asimbura cyangwa ngo arutishwe amategeko aha buri musoreshwa inshingano zo gutanga umusoro. 4. Ikigo cy’Imisoro n’Amahôro nicyo gifite ububasha n’ubushobozi, mu bwigenge bwacyo, bwo kugira icyo kivuga cyangwa gikora muri urwo rwego ariko nacyo kikaba kitemerewe kubikora uko cyishakiye kuko mu gushyira ububasha, ubushobozi n’ubwigenge bwacyo mu bikorwa kigomba kuguma mu mbibi zashyizweho n’amategeko cyangwa amabwiriza ashyira ayo mategeko mu bikorwa. 5. Ntabwo buri rwego rwa Leta rufite ububasha n’ubushobozi bwo gukora amasezerano avanaho, agabanya cyangwa yongera umusoro, ahindura uburyo uwo musoro utangwa cyangwa ahindura ubwoko bw’umusoro. 6. Iyo umusoresha atanze inyemezabwishyu zitariho umusoro ku nyongeragaciro kandi itawusonewe bifatwa nk’amakosa yo kudatanga inyemezamusoro. 7. Avansi yo gutangiza imirimo ("avance de démarrage") ni amafaranga ahabwa uwatsindiye isoko kugira ngo abashe gutangira gushyira mu bikorwa isoko yatsindiye, akaba nta gice cy’umurimo runaka aba yishyuriwe ku buryo yafatwa nk’ubwishyu, ahubwo uko uwatsindiye isoko agenda yishyuza agaciro k’imirimo yakoze, agenda avanamo (déduction) ingano runaka ya avansi yose nk’uko byumvikanyweho n’impande zagiranye amasezerano, akazarangira kwishyurwa imirimo yakoze yose na ya avansi yose isubijwe uwamuhaye isoko. 8. Umusoreshwa niwe ufite inshingano yo kumenyakanisha umusoro, zo gutunga no kubika inyandiko zose zirebana n’ubucuruzi bwe, naho igenzura ry’umusoro risuzuma gusa niba imenyekanisha ryarakozwe mu mucyo hashingiwe ku mahame n’amategeko agenga imisoro, yaba atanyuzwe Itegeko rikamuha amahariwe yo gukosoza imenyekanisha, gutanga ibisonaburo n’ibimenyetso by’ibyo atemera ku igenzura ryakozwe no gutakambira Komiseri Mukuru aho abona yarenganyijwe n’abagenzuzi b’umusoro. 9. Ingingo cyangwa ikibazo kitasuzumwe mu rubanza rwajuririwe ku mpamvu y’uko kitigeze kigezwa kwa Komiseri Mukuru w’Imisoro, kidakwiye gusuzumwa mu rwego rw’ubujurire kuko ababuranyi baba batarakigiyeho impaka. 10. Amasezerano agira inkurikizi gusa hagati y’abayakoranye, ntabangamira undi wese kandi amugirira akamaro gusa mu biteganyijwe bijyanye no gusezerana ibifitiye undi akamaro.

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11. Kuburana imanza kabone nubwo byakorwa n’aba Avoka babihemberwa buri kwezi, bituma ba nyir’urubanza hari ibyo atakaza ku rubanza, kudasubizwa agaciro kabyo kandi Urukiko rumaze kugaragaza ko ikirego cye gifite ishingiro byatera igihombo kidafite ubundi buryo kizishyurwa. 12. Amasezerano agira inkurikizi gusa hagati y’abayakoranye, ntabangamira undi wese kandi amugirira akamaro gusa mu biteganyijwe bijyanye no gusezerana ibifitiye undi akamaro. 13. Imanza zidashingiye ku bintu bimwe ntizagereranywa mu rwego rwo gushakisha urwaha urundi umurongo. Ubujurire bufite ishingiro. Ingwate y’amagaramaihwanye n’ibyakozwe mu rubanza. Amategeko yashingiweho: Itegeko Nshinga rya Repubulika y’u Rwanda ryo mu 2003 ryavuguruwe mu 2015, ingingo ya 164 Itegeko No 21/2012 ryo ku wa 14/06/2012 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, ingingo ya 168 Itegeko No 45/2011 ryo ku wa 25/11/2011 rigenga amasezerano, ingingo ya 51 Itegeko No 16/2005 ryo ku wa 18/08/2005, rigena imisoro itaziguye ku musaruro, ingingo ya 64 Itegeko No 25/2005 ryo kuwa 04/12/2005 rigena imitunganyirize y’isoresha, ingingo ya 63 Itegeko No 15/2004 ryo ku wa 12/06/2004 ryerekeye ibimenyetso mu manza n’itangwa ryabyo, ingingo ya 3 Itegeko No 06/2001 ryo ku wa 20/01/2001 rishyiraho umusoro ku nyongeragaciro, ingingo ya 2 Imanza zifashishijwe: East African Court of Justice, Inspector General of Government (Uganda) v Geoffrey Magezi, 27/03/2017, para 44-46 Urubanza no RCOMAA 00055/2016/SC hagati y’ Ikigo cy’Imisoro n’Amahôro na Forest Company Volcanoes Gorillas (FCVG), Icyegeranyo cy’Ibyemezo by’Inkiko, V.4-2018, p.71. Urubanza no RCOMA 0074/11/CS hagati y’Ikigo cy’Imisoro n’Amahôro na Misigaro Louis, rwaciwe n’Urukiko rw’Ikirenga ku wa 11/04/2014, ibika bya 18-20. Urubanza no RCOMA 0149/12/CS/CS hagati y’Ikigo cy’Imisoro n’Amahôro na Rubare Josias, rwaciwe n’Urukiko rw’Ikirenga ku wa 11/03/2016, ibika bya 15-16. Urubanza RCOMA0028/13/CS rwaciwe n’Urukiko rw’Ikirenga ku wa 06/11/2015, igika cya 25. Inyandiko z’abahanga: Jacques Grosclaude et Phippe Marchessou, Droit fiscal général, Paris: Dalloz, 2007, p.221. 9. Serge Guinchard et alii [sous la dir], Droit et Pratique de la Procédure Civile, Paris: Dalloz, 2014, pp1513.

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Urubanza I. IMITERERE Y’URUBANZA [1] ECO POWER GLOBAL PRIVATE Ltd yakorewe igenzura ku musoro ku nyungu, umusoro ku nyongeragaciro n’umusoro ku bihembo ku myaka ya 2008, 2009, 2010 na 2011, icibwa umusoro ungana na 776.399.155Frw, ijuririra kwa Komiseri Mukuru, amaze gusuzuma ubujurire bwayo, yemeza ko yishyura imisoro ingana na 769.841.596Frw. ECO POWER GLOBAL PRIVATE Ltd ntiyanyuzwe n’icyo cyemezo, iregera Urukiko rw’Ubucuruzi rwa Nyarugenge isaba gukurirwaho uwo musoro wose no guhabwa indishyi. [2] Mu rubanza RCOM 1146/13/TC/NYGE rwaciwe ku wa 11/06/2014, Urukiko rw’Ubucuruzi rwa Nyarugenge rwasanze ikirego cya ECO POWER GLOBAL PRIVATE Ltd gifite ishingiro kuri bimwe, rwemeza ko itagomba kwishyura umusoro wose hamwe ungana na 568.580.088 Frw. [3] Ikigo cy’Imisoro n’Amahôro nticyanyuzwe n’icyo cyemezo, kijuririra mu Rukiko Rukuru rw’Ubucuruzi kivuga ko Urukiko rw’Ubucuruzi rwa Nyarugenge rutashishoje neza, rukuraho mu buryo budakwiye umusoro ufatirwa n’umusoro ku nyongeragaciro. ECO POWER GLOBAL PRIVATE Ltd nayo yatanze ubujurire bwuririye ku bundi inenga umusoro ku nyungu yaciwe ku mwaka wa 2008. [4] Mu rubanza RCOMA 0100/15/HCC rwaciwe ku wa 17/04/2015, Urukiko Rukuru rw’Ubucuruzi rwasanze umusoro ufatirwa ungana na 4.615.087 Frw utaragombaga gukurwaho kuko wari ushingiye ku ngingo ya 54, agace ka 4 y’Itegeko no 16/2005 ryo ku wa 18/08/2005 rigena imisoro itaziguye ku musaruro, naho umusoro ku nyongeragaciro wa 54.475.492 Frw, n’umusoro ufatirwa wa 69.069.037 Frw n’uwa 38.475.000 Frw, rusanga nubwo amasezerano yateganyaga ko hari imisoro izishyurwa na Leta y’u Rwanda nta makosa umusoresha yakoze aca iyo misoro kuko yabikoze ashingiye ku mategeko, kandi akaba ariyo akwiye kurutishwa amasezerano ECO POWER GLOBAL PRIVATE LTD yagiranye na Leta y’u Rwanda. Urukiko rwasanze kandi ku bijyanye n’ivanwaho ry’umusoro wa 111.828.111 Frw, 17.100.000 Frw na 47.367.392 Frw, Eco Power Global Private Ltd idahakana ko uwo musoro ukomoka kuri serivisi yakorewe, bityo ikaba ariyo ifite inshingano zo kubahiriza ibyo isabwa n’amategeko, bivuze ko uwo musoro nawo wavanweho bidakwiye. [5] Urukiko rwakomereje ku bujurire bwuririye ku bundi, aho Eco Power Global Private Ltd yasabaga ko igihombo kingana na 1.396.034.615 Frw yagize mu mwaka wa 2011 cyasimbuzwa inyungu za 973.792.000 zagenwe n’umusoresha muri 2008, aho gucibwa umusoro ku nyungu bigafatwa ko yahombye 422.242.615 Frw, ndetse ko hari n’ibyatunze umwuga yifuzaga ko umusoresha yitaho mu kumusoresha, rusanga iyo mpamvu y’ubujuurire itari mu ngingo zasuzumwe na Komiseri Mukuru cyangwa Urukiko ku rwego rwa mbere, rwanzura ko ntaho rwahera rusuzuma ibijyanye n’igihombo cyangwa rwemeza ko hari ibyatunze umwuga byirengegijwe n’umusoresha. Urukiko rwemeje ko imikirize y’urubanza RCOM 1146/13/TC/NYGE rwaciwe n’Urukiko rw’Ubucuruzi rwa Nyarugenge ku wa 11/06/2014 ihindutse mu ngingo zarwo zose, rutegeka Eco Power Global Private Ltd kwishyura umusoro wose yaregeye mu Rukiko rw’Ubucuruzi rwa Nyarugenge.

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[6] Eco Power Global Private Ltd yajuririye icyo cyemezo mu Rukiko rw’Ikirenga, ubujurire bwayo bwandikwa kuri RCOMAA 00052/2017/SC, nyuma y’ivugururwa ry’Ubucamanza, urubanza rwoherezwa mu Rukiko rw’Ubujurire hashingiwe ku biteganywa n’ingingo ya 105 y’Itegeko no 30/2018 ryo ku wa 02/06/2018 rigena ububasha bw’inkiko, ikirego gihabwa no RCOMAA 00055/2018/CA. [7] Urubanza rwaburanishijwe mu ruhame ku wa 18/12/2018, Eco Power Global Private Ltd iburanirwa na Me NSENGIYUMVA Abel na Me ZAWADI Stephen, Ikigo cy’Imisoro n’Amahôro kiburanirwa na Me BYIRINGIRO Bajeni. [8] Urukiko rwabanje gusuzuma inzitizi yatanzwe na Me BYIRINGIRO Bajeni y’uko ubujurire bwa Eco Power Global Private Ltd budakwiye kwakirwa kuko urubanza rujuririrwa rwaciwe ku wa 17/04/2015, ubujurire butangwa ku wa 23/07/2017, bikaba birenze kure igihe cy’ukwezi giteganywa n’amategeko. Eco Power Global Private Ltd yavuze ko uburyo bwa Electronic Filing System (EFS) bugaragaza ko bajuriye ku wa 15/05/2015, ko Umwanditsi Mukuru w’Urukiko rw’Ikirenga atari kwakira ubujurire kandi bwarakererewe kandi ko babyeretse uwari uhagarariye Ikigo cy’Imisoro n’Amahôro mu nama ntegurarubanza akemera ko iyo nzitizi ayiretse. [9] Urukiko rwasanze muri dosiye inyandiko ya EFS igaragaza ko ubujurire bwatanzwe ku wa 15/05/2015, ikaba yari yometsweho urwandiko rwa Me NSENGIYUMVA Abel wavugaga ko ajuriye atarabona kopi y’urubanza, rusanga kandi hari icyemezo cy’Umwanditsi Mukuru cyakira ikirego kuko cyatanzwe mu bihe biteganywa n’amategeko, rusanga kandi Me TWAHIRWA Jean-Baptiste wari uhagarariye Ikigo cy’Imisoro n’Amahôro mu nama ntegurarubanza yaremeye ko ubujurire bwaziye igihe, rufatiye icyemezo mu ntebe, rwemeza ko hashingiwe ku biteganywa n’ingingo ya 148 y’Itegeko no 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, ubujurire bwa Eco Power Global Private Ltd bwaziye igihe kuko urubanza rujuririrwa rwaciwe ku wa 17/04/2015 ikajurira ku wa 15/05/2015, bityo ko inzitizi nta shingiro ifite, rutegeka ko iburanisha rikomeza. [10] Urubanza rwakomereje ku mpamvu z’ubujurire za ECO POWER GLOBAL PRIVATE LTD zo kumenya niba igomba kwishyura umusoro ku nyongeragaciro Urukiko Rukuru rw’Ubucuruzi rwagumishijeho, kumenya niba yari ifite inshingano zo gufatira umusoro ku bantu batiyandikishije mu musoro muri 2009, kumenya niba « avance» ku bwishyu ifatirwaho umusoro no kumenya niba Urukiko Rukuru rw’Ubucuruzi rwarirengagije amategeko rwanga kugira icyo ruvuga ku isoreshwa ry’inyungu zikomoka ku masezerano y’igihe kirekire.

II. IBIBAZO BIGIZE URUBANZA N’ISESENGURA RYABYO II.1. Kumenya niba Eco Power Global Private Ltd ariyo igomba kwishyura umusoro ku nyongeragaciro n’ubwoko bw’igihano ikwiriye mu gihe yaba itabikoze [11] Me NSENGIYUMVA Abel na Me ZAWADI Stephen, baburanira Eco Power Global Private Ltd, bavuga ko uwo baburanira yagiranye amasezerano na Leta y’u Rwanda yo kubaka urugomero rw’amashanyarazi rufite inyungu rusange, ingingo ya 14, agace ka 1 n’aka 2 y’ayo

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masezerano ikaba igaragaza ko Leta y’u Rwanda yirengereye kwishyura umusoro wose ku nyongeragaciro hagamijwe kugabanya ikiguzi cy’umuriro ku muturage, biza gushimangirwa n’urwandiko rwa Minisitiri w’Ibikorwa Remezo rwo ku wa 05/06/2009 rwibutsaga Komiseri Mukuru w’Ikigo cy’Imisoro n’Amahôro ayo masezerano. Bavuga ko nubwo mbere basabaga gukurirwaho umusoro ku nyongeragaciro ufite agaciro ka 54.475.492 Frw, 111.828.111 Frw, 17.100.000 Frw, 273.017.250 Frw babiretse, ahubwo basaba gukurirwaho 11.137.810 Frw ku mwaka wa 2009, 6.557.559Frw ku mwaka wa 2010, 78.628.969 Frw ku mwaka wa 2011, yose hamwe akaba 96.324.338 Frw kandi ko iyi mibare ya nyuma ariyo y’ukuri kuko igaragara mu rwandiko rwa Komiseri Mukuru. Basoza bavuga ko igihano cyo kuba Eco Power Global Private Ltd itaraciye umusoro ku nyongeragaciro abakiliya bayo kitakagombye kuba icy’uwatubije umusoro ahubwo ko ari ihazabu y’ubutegetsi (amende administrative) nk’uko biteganywa n’amategeko. [12] Me BYIRINGIRO Bajeni, uburanira Ikigo cy’Imisoro n’Amahôro, avuga ko Eco Power Global Private Ltd yaregeye ingano y’umusoro wishyuzwa, ko mu gihe iretse imibare yaburanishaga mu Rukiko Rukuru rw’Ubucuruzi bisobanuye ko ibyo yari yajuririye ibiretse. Asobanura ko Urukiko rubibonye ukundi, rwakwemeza ko Eco Power Global Private Ltd, nk’umusoreshwa wanditswe mu basora umusoro ku nyongeragaciro, ifite inshingano zo gukora inyemezabuguzi zanditseho uwo musoro, kuba itaraciye uwo musoro kandi itawusonewe akaba ari ukwica itegeko bihanishwa ihazabu iteganyijwe mu ngingo ya 63 y’Itegeko no 25/2005 ryo ku wa 04/12/2005 rigena imitunganyirize y’isoresha. Asobanura ko umusoresha atabazwa inkurikizi z’amasezerano yakozwe hagati ya Leta y’u Rwanda na Eco Power Global Private Ltd kandi atarayagizemo uruhare. UKO URUKIKO RUBIBONA [13] Ingingo ya 164 y’Itegeko Nshinga rya Repubulika y’u Rwanda ryo mu 2003 ryavuguruwe mu 2015 iteganya ko "Umusoro ushyirwaho, uhindurwa cyangwa ukurwaho n’itegeko. Nta sonerwa cyangwa igabanya ry’umusoro rishobora gukorwa mu gihe bidateganywa n’itegeko". [14] Ingingo ya 63, igika cya 2, y’Itegeko no 25/2005 ryo kuwa 04/12/2005 rigena imitunganyirize y’isoresha nk’uko ryahinduwe kandi ryujujwe kugeza ubu iteganya ko:"igihe umusoreshwa yakoze inyemezamusoro ikosheje agambiriye kugabanya umusoro ku nyongeragaciro wishyurwa cyangwa agamije kongera umusoro ku nyongeragaciro uvanwamo cyangwa ataratanze inyemezamusoro, acibwa ijana ku ijana (100%) by’umusoro ku nyongeragaciro w’iyo nyemezamusoro cyangwa kuri icyo gikorwa gisoreshwa". [15] Naho ingingo ya 2, agace ka a) y’Itegeko No 06/2001 ryo ku wa 20/01/2001 rishyiraho umusoro ku nyongeragaciro ryakoreshwaga Eco Power Global Private Ltd isoreshwa iteganya ko uwo musoro: " wakwa ku bintu n’imirimo (serivisi) ikorerwa mu Rwanda no ku bintu, ibikoresho n’imirimo bitumizwa hanze y’Igihugu", naho ingingo ya 11 n’iya 12 z’iryo tegeko zigateganya ko ibisoreshwa ari ibintu n’imirimo bidasonewe bikorerwa mu Rwanda, bitumizwa cyagwa byoherezwa mu mahanga hagamijwe ikiguzi byaba bikorwa n’usoreshwa wiyandikishije ubwe, uwo bafatanyije cyangwa umukozi we.

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[16] Ingingo ya 64 y’Itegeko no 45/2011 ryo ku wa 25/11/2011 rigenga amasezerano iteganya ko: "amasezerano akozwe ku buryo bukurikije amategeko aba itegeko ku bayagiranye, agomba gukurikizwa nta buriganya", naho ingingo ya 113 y’iryo tegeko mu gika cyayo cya mbere igateganya ko:"Amasezerano agira inkurikizi ku bayagiranye gusa, ntabangamira undi wese kandi amugirira akamaro gusa mu biteganyijwe bijyanye no gusezerana ibifitiye undi akamaro". [17] Dosiye y’urubanza irimo amasezerano yiswe"Contract Agreement" yabaye hagati ya Leta y’u Rwanda ihagarariwe na Minisiteri y’Ibikorwa Remezo (Employer) na ECO POWER GLOBAL PRIVATE Ltd, mu ngingo yayo ya 14 agace ka 1 hakaba hateganijwe ko: "The Empoloyer shall directly pay all Value Added Taxed (VAT), custom’s dues and handling fees payable on equipment, material and other items imported into Rwanda by the Contractor for the purposes of meeting the Contractor’s obligations under the Contract, since the Employer is the ultimate consumer of all of these items. The said payments shall be made promptly by the Employer to the relevant authorities so that the Contractor can clear the items through Custom’s without any delays". [18] Naho mu ngingo ya 14, agace ka 2, k’ayo masezerano hakaba hateganijwe ko: "The Employer warrants that the Contractor is not liable to pay VAT on the payments received by the Contractor from the Employer under the Contract and the Rwanda Revenue Authority (the Authority) will refund to the Contractor all VAT paid by the Contractor to civil contractors hired by the Contractor for the purposes of the Contractor within a period of xx weeks as stipulated in Rwandan Law". [19] Urukiko rurasanga ihame rusange rigenga amategeko y’imisoro mu Rwanda kandi ryibukijwe n’Urukiko rw’Ikirenga mu rubanza Forest Company Volcanoes Gorillas (FCVG) Ltd yaburana n’Ikigo cy’Imisoro n’Amahôro,22 ari uko umusoro ushyirwaho, uhindurwa kandi ukurwaho n’Itegeko, ndetse ukaba utasonerwa cyangwa ngo ugabanywe bidakozwe mu buryo buteganywa n’Itegeko, Itegeko Nshinga rikaba rishimangira iri hame kugirango umusoro ujye ushyirwaho n’urwego rubifitiye ububasha kandi umusoreshwa amenye hakiri kare imisoro agomba kwishyura, iri hame rikaba ryumvikanisha ko amasezerano hagati ya Eco Power Global Private Ltd na Leta y’u Rwanda atasimbura cyangwa ngo arutishwe amategeko aha buri musoreshwa inshingano zo gutanga umusoro ku nyongeragaciro kuri serivisi yakorewe cyangwa ngo avanireho Eco Power Global Private Ltd inshingano zo guca uwo musoro ku nyemezabuguzi yishyuza abakiliya bayo. [20] Urukiko rurasanga kandi hashingiwe ku biteganywa n’ingingo ya 64 n’iya 111 z’Itegeko no 45/2011 ryo ku wa 25/11/2011 rigenga amasezerano, amasezerano agira inkurikizi gusa hagati y’abayakoranye, ntabangamira undi wese kandi amugirira akamaro gusa mu biteganyijwe bijyanye no gusezerana ibifitiye undi akamaro, izi ngingo zikaba zumvikanisha ko amasezerano Eco Power Global Private Ltd yagiranye na Miniteri y’Ibikorwa Remezo umusoresha atabizi, nta n’uruhare yabigizemo atakwiyambazwa nk’inzira izitira umusoresha gukurikirana inshingano ahabwa n’amategeko. Kuba Ikigo cy’Imisoro n’Amahôro ari icya Leta ntibisobanuye ko buri rwego rwa Leta rufite ububasha n’ubushobozi bwo gukora amasezerano avanaho, agabanya cyangwa yongera umusoro, ahindura uburyo uwo musoro utangwa cyangwa ahindura ubwoko

Reba urubanza no RCOMAA 00055/2016/SC rwaciwe n’Urukiko rw’Ikirenga ku wa 29/09/2017, igika cya 20.

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bw’umusoro kuko ariyo mpamvu ibijyanye n’imisoro n’amahôro byose byeguriwe icyo kigo, akaba aricyo gifite ububasha n’ubushobozi, mu bwigenge bwacyo, bwo kugira icyo kivuga cyangwa gikora muri urwo rwego ariko nacyo kikaba kitemerewe kubikora uko cyishakiye kuko, nk’uko byibukijwe haruguru, mu gushyira ububasha, ubushobozi n’ubwigenge bwacyo mu bikorwa kigomba kuguma mu mbibi zashyizweho n’amategeko cyangwa amabwiriza ashyira ayo mategeko mu bikorwa. [21] Urukiko rurasanga ingingo z’amasezerano Eco Power Global Private Ltd yagiranye na Leta y’u Rwanda arizo ishingiraho ivuga ko itagombaga kwishyura umusoro ku nyongeragaciro, kuko Leta y’u Rwanda yiyemeje kwishyura uwo musoro, kandi umusoresha, nk’ikigo cya Leta, akaba atakwirengagiza inshingano Leta y’u Rwanda yiyemeje muri ayo masezerano, nyamara ikigaragara muri ayo masezerano ni uko Eco Power Global Private Ltd yari ifite inshingano zo kugaragaza ku nyemezabuguzi zayo ingano y’umusoro ku nyongeragaciro, amahoro ya gasutamo, n’igiciro cyo gupakira no gupakurura, Leta y’u Rwanda ikabona kwirengera ikiguzi cyabyo, ayo masezerano akaba aha Leta y’u Rwanda inshingano zo guhita ibyishyura vuba bishoboka kandi nk’uko amategeko abiteganya kugirango Eco Power Global Private Ltd ivane ibikoresho byayo muri gasutamo idatinze. [22] Urukiko rurasanga na none ingingo ya 14, igika cya 2, y’amasezerano Eco Power Global Private Ltd yakoranye na Leta y’u Rwanda yumvikanisha ko Eco Power Global Private Ltd itazishyura umusoro ku nyongeragaciro ku mafaranga izishyurwa na Leta kandi ko ayo izaba yarishyuye abakozi izayasubizwa, ikigaragara akaba atari uko iryo soko ryari risonewe umusoro ku nyongeragaciro, ahubwo umusoro wose ku nyongeragaciro ku nyemezabuguzi Eco Power Global Private Ltd yakoreye Leta y’u Rwanda wari kwirengerwa na Leta y’u Rwanda, haba n’izindi nyemezabuguzi Eco Power Global Private Ltd yakorewe n’abakiliya bayo bakayica umusoro ku nyongeragaciro ikawusubizwa, byumvikanisha ko uko byari kugenda kwose, inyemeza buguzi yose yaba ikozwe na cyangwa ikorewe Eco Power Global Private Ltd yagombaga kugaragaza umusoro ku nyongeragaciro, noneho uburyo ikiguzi cy’uwo musoro kizishyurwa cyangwa kizasubizwa bikagengwa n’ibiteganywa n’ingingo ya 14, igika cya 2, y’amasezerano. [23] Urukiko rurasanga kuba Eco Power Global Private Ltd yaratanze inyemezabwishyu zitariho umusoro ku nyongeragaciro kandi itawusonewe ari amakosa yo kudatanga inyemezamusoro ahanishwa ihazabu y’ijana ku ijana (100%) by’umusoro ku nyongeragaciro w’iyo nyemezamusoro cyangwa kuri icyo gikorwa gisoreshwa nk’uko biteganywa n’ingingo ya 63, igika cya 2, y’Itegeko no 25/2005 ryo ku wa 04/12/2005 rigena imitunganyirize y’isoresha. II.2. Kumenya niba Eco Power Global Private Ltd yari ifite inshingano yo gufatira umusoro ku bantu batiyandikishije mu misoro muri 2009. [24] Me NSENGIYUMVA Abel na Me ZAWADI Stephen, baburanira Eco Power Global Private Ltd, bavuga ko itari ifite ubushobozi bwo gukora ibikoresho bikenerwa mu kubaka urugomero, ariyo mpamvu yabanzaga kumenya aho bikorerwa, ibiciro byabyo n’urutonde rwabyo, byose ikabishyikiriza Leta y’u Rwanda kugirango ibitumize mu izina ryayo. Basobanura ko Leta y’u Rwanda ariyo yishyuraga abatanze ibikoresho baba hanze y’igihugu ibinyujije muri Banki Nkuru y’u Rwanda, Eco Power Global Private Ltd ikaba itari gufatira umusoro kandi atariyo yishyuye ko ahubwo byari gukorwa na Leta y’u Rwanda yari ifite amafaranga. Bavuga

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ko Eco Power Global Private Ltd itari gufatira umusoro ku bagemuraga ibikoresho mu gihugu kuko ntabyo amategeko yasabaga, ko Itegeko ryabivuze bwa mbere ryasohotse mu 2010. [25] Me BYIRINGIRO Bajeni, uburanira Ikigo cy’Imisoro n’Amahôro, avuga ko imiterere y’amasezerano Eco Power Global Private Ltd yakoranye na Leta y’u Rwanda igaragaza ko hazamo umuntu wa gatatu ukora serivisi, Eco Power Glogal Private Ltd ikaba ariyo yahabwaga iyo serivisi, bityo ikaba itavuga ko nta mafaranga yari ifite kandi ariyo yishyura, ko yari kuzajya imenyesha Leta y’u Rwanda ingano y’umusoro wa 15% ufatirwa kuri buri nyemezabwishyu nk’uko biteganywa n’ingingo ya 51, igika cya mbere, y’Itegeko no 16/2005 ryo ku wa 18/08/2005, rigena imisoro itaziguye ku musaruro, ari naryo ryariho isoreshwa, bityo ibyo Eco Power Global Private Ltd yitwaza ko nta tegeko ryariho isoreshwa bikaba nta shingiro bifite. UKO URUKIKO RUBIBONA [26] Ingingo ya 51 y’Itegeko no 16/2005 ryo ku wa 18/08/2005, rigena imisoro itaziguye ku musaruro ryakurikizwaga mu gihe imisoro iburanwa yacibwaga, iteganya ko : "Umusoro ufatirwa wa cumi na gatanu ku ijana (15%), uvanwa ku mafaranga yishyurwa akurikira atangwa n’abantu ku giti cyabo batuye mu Gihugu cyangwa ibigo bikorera imbere mu Gihugu harimo n’ibitishyura imisoro : 1° inyungu ku migabane, uretse igengwa n’ingingo ya 45 y’iri tegeko ; 2° inyungu irihwa ku mafaranga yabikijwe ; 3° ibihembo by’ubuhanzi ; 4° amafaranga yishyurwa kuri za serivisi harimo n’amafaranga ya serivisi z’imicungire n’iza tekiniki ; 5° amafaranga y’akazi yishyurwa umunyabugeni, umuririmbyi, cyangwa umukinnyi nta gutandukanya niba yishyuwe ako kanya cyangwa anyujijwe ku kigo kidakorera mu Rwanda ; 6° imikino ya tombola ndetse n’indi mikino y’amafaranga. Umuntu wishyuza imisoro ifatirwa asabwa gukora imenyeshamusoro mu buryo bwashyizweho n’Umuyobozi Mukuru w’Ikigo cy’Imisoro n’Amahoro no koherereza Ubuyobozi bw’imisoro yafatiriwe hakurikijwe igika cya mbere mu gihe cy’iminsi cumi n’itanu (15) y’akazi nyuma yo kuyifatira. Igika cya mbere n’icya 2 by’iyi ngingo bireba kandi na none abantu ku giti cyabo badatuye mu gihugu hamwe n’ibigo bidakorera imbere mu gihugu ku mafaranga yishyuwe na kimwe mu bigo bihoraho by’uwo muntu cyangwa by’icyo kigo mu Rwanda." [27] Dosiye y’urubanza igaragaza ko mu gika cya 30 cy’urubanza rwaciwe n’Urukiko rw’Ubucuruzi rwa Nyarugenge, urwo Rukiko rwasobanuye ko mu guca umusoro ufatirwa wa 15%, Komiseri Mukuru yashingiye ku ngingo ya 51 y’ itegeko n0 16 /2005 ryo kuwa 18/08/2005 rigena imisoro itaziguye ku musaruro, ariko iyo ngingo ikaba yarahinduwe ndetse inuzuzwa n’itegeko n024/2010 ryo ku wa 28/05/2010, bityo ko kuba yarashingiye ku itegeko ryagiyeho nyuma yuko ibikorwa bisoreshwa bikorwa, uwo musoro waciwe mu buryo bunyuranyije n’amategeko kuko itegeko ritagombaga gusubira inyuma ngo rice imisoro ku bintu byakozwe mbere yuko rishyirwaho. [28] Dosiye y’urubanza igaragaza ko mu gika cya 9 cy’urubanza rujuririrwa, Urukiko Rukuru rw’Ubucuruzi rwasanze impamvu y’ubujurire y’umusoresha ifite ishingiro kuko umusoro waciwe hashingiwe ku ngingo ya 51.40 y’ Itegeko no 16 /2005 ryo kuwa 18/08/2005 rigena imisoro itaziguye ku musaruro, iryo tegeko akaba ariryo ryariho igikorwa gisoreshwa gikorwa, runasobanura ko mu ibaruwa ya Komiseri Mukuru yo ku wa 26/09/2013, Eco Power Global Private Ltd yibukijwe ko itasoreshejwe umusoro hashingiwe ku kuba yarishyuye abantu

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batiyandikishije, ahubwo ko ari umusoro ku bwishyu ubwo aribwo bwose yakoze, yaba ku bantu biyandikishije cyangwa batiyandikishije. [29] Urukiko rurasanga inyandiko y’isoresha yo ku wa 10/07/2013 igaragaza ko hasoreshejwe ubwishyu kuri serivisi Eco Power Global Private Ltd yari yahawe (payments done by ECO POWER to local civil contractors not registered) aho kuba ibicuruzwa bivugwa mu ngingo ya 8, agace ka 7, y’Itegeko no 24/2010 ryo ku wa 28/05/2010, izo serivisi akaba arizo ziteganywa mu gace ka 4 k’ingingo ya 51, igika cya mbere, y’Itegeko no 16/2005 ryo ku wa 18/08/2005 ryavuzwe haruguru, igika cya mbere cy’iyi ngingo kikaba kandi kivuga ko umusoro ufatirwa wa 15% uvanwa ku mafaranga yishyurwa akurikira atangwa n’abantu ku giti cyabo batuye mu gihugu cyangwa ibigo bikorera imbere mu gihugu «harimo n’ibitishyura imisoro», bityo kuba mu ngingo ya 8, agace ka 7, y’Itegeko no 24/2010 ryo ku wa 28/05/2010 haje kuvugwamo «abantu cyangwa ama sosiyete batiyandikishije mu buyobozi bw’imisoro» sibyo bisobanuye ko iryo tegeko ryakoreshejwe risubira inyuma mu gihe n’ubundi kutiyandikisha mu bishyura imisoro ari imwe mu mpamvu zo kutawishyura. [30] Urukiko rurasanga Eco Power Global Private Ltd yivugira ko ariyo yahabwaga serivisi, imaze kurambagiza ahakorerwa ibikoresho ikeneye, ikabimenyesha Minisiteri y’Ibikorwa Remezo kugirango byishyurwe, ikaba itahindukira ngo ivuge ko ibiteganywa n’ingingo ya 51 y’Itegeko no 16/2005 ryo ku wa 18/08/2005 rigenga imisoro itaziguye ku musaruro bitayirebaga yitwaje ko Leta y’u Rwanda ariyo yishyuraga, ngo ibihereho itwerera Leta y’u Rwanda inshingano yahabwaga n’Itegeko zo gufatira umusoro wa 15% ku nyemezabwishyu yayishyikirizaga, yakagombye ahubwo kugaragaza ko inyemezabwishyu yatanze zigaragaza ko uwo musoro wafatiriwe noneho Leta y’u Rwanda yishyuraga ikaba itarubahirije ibiteganywa n’amategeko, byose bigaragaza ko ubujurire kuri iyi ngingo nta shingiro bufite. II.3. Kumenya niba « avance » yishyurwa ikwiye gufatirwaho umusoro. [31] Me NSENGIYUMVA Abel na Me ZAWADI Steven, baburanira Eco Power Global Private Ltd, bavuga ko hari 38.475.000Frw uwo baburanira yahawe agiye gutangira imirimo, akaba ataragombaga gucibwa umusoro ku nyongeragaciro kuko atari ubwishyu. [32] Me BYIRINGIRO Bajeni, uburanira Ikigo cy’Imisoro n’Amahôro, avuga ko 38.475.000 Frw Eco Power Global Private Ltd ivuga atari umusoro ku nyongeragaciro ahubwo ari mu musoro wa 15% ufatirwa ungana na 69.069.037 Frw waciwe ku mwaka wa 2009, Eco Power Global Private Ltd ikaba yaravugaga ko itawishyura kuko nta tegeko ryayisabaga kuwufatira muri uwo mwaka. UKO URUKIKO RUBIBONA [33] Ingingo ya 3 y’Itegeko no 15/2004 ryo ku wa 12/06/2004 ryerekeye ibimenyetso mu manza n’itangwa ryabyo iteganya ko « Buri muburanyi agomba kugaragaza ukuri kw’ibyo aburana. » [34] Dosiye y’urubanza igaragaza ko mu nyandiko itakambira Komiseri Mukuru yo ku wa 03/08/2013, Eco Power Global Private Ltd yavugaga ko 38.475.000 Frw atagomba gucibwaho umusoro ufatirwa wa 15% kuko ari amafaranga yatanzwe nka avansi ku nyemezabwishyu y’ibintu byari kuva mu Bushinwa, uku ni nako kandi Komiseri Mukuru yasuzumye ikibazo aho

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yavuze ko ibyo Eco Power Global Private Ltd ivuga ko 38.475.000 Frw atagomba gucibwaho umusoro ufatirwa wa 15% kuko ari avansi y’ubwishyu bw’ibikoresho byari kuva mu Bushinwa nta shingiro bifite. Eco Power Global Private Ltd yongeye kuvuga ko ayo mafaranga ari avansi y’ubwishyu bw’ibikoresho byaguzwe mu Bushinwa ku rupapuro rwa 9 rw’imyanzuro yatangiyeho ikirego mu Rukiko rw’Ubucuruzi rwa Nyarugenge. [35] Urukiko rurasanga ibyo Eco Power Global Private Ltd ivuga ko avansi yishyuwe ibikoresho mu Bushinwa ari iyo gutangira imirimo bityo ko idasoreshwa nta shingiro bikwiye guhabwa kuko, nk’uko byasobanuwe n’Urukiko rw’Ikirenga mu rubanza Forest Company Volcanoes Gorillas (FCVG) yaburanaga n’Ikigo cy’Imisoro n’Amahôro23, mu rubanza Ikigo cy’Imisoro n’amahôro cyaburanaga na Misigaro Louis24, no mu rubanza icyo Kigo cyaburanga na Rubare Josias25, avansi yo gutangiza imirimo ("avance de démarrage") ni amafaranga ahabwa uwatsindiye isoko kugira ngo abashe gutangira gushyira mu bikorwa isoko yatsindiye, akaba nta gice cy’umurimo runaka aba yishyuriwe ku buryo yafatwa nk’ubwishyu, ahubwo uko uwatsindiye isoko agenda yishyuza agaciro k’imirimo yakoze, agenda avanamo (déduction) ingano runaka ya avansi yose nk’uko byumvikanyweho n’impande zagiranye amasezerano, akazarangira kwishyurwa imirimo yakoze yose na ya avansi yose isubijwe uwamuhaye isoko. [36] Urukiko rurasanga Eco Power Global Private Ltd itagaragaza ko 38.475.000Frw ari amafaranga yahawe na Leta y’u Rwanda kugirango itangire imirimo, ahubwo nayo iyo sosiyete yishyuye ibikoresho yari yaguze mu Bushinwa nk’uko ibyivugira, kuba yarishyuye igice cy’inyemezabwishyu yose akaba ataribyo byagira iyo avansi iyo gutangira imirimo, byose bigaragaza ko ibyo Eco Power Global Private Ltd ivuga kuri iyi ngingo nta shingiro bifite. II.4. Kumenya niba ingingo ijyanye n’igihombo cya Eco Power Global Private Ltd yaratanzwe bwa mbere mu bujurire ku buryo itagombaga kwakirwa. [37] Me NSENGIYUMVA Abel na Me ZAWADI Stephen, baburanira Eco Power Gloabl Private Ltd, bavuga ko bari basabye ko umusoro wa 2008 batawishyura kuko bungutse gusa 973.792.000 Frw, naho ibyatunze umwuga ari 1.572.658.847 Frw, bityo ko hashingiwe ku biteganywa n’ingingo ya 20 y’Itegeko no 16/2005 ryo ku wa 18/08/2005 rigena imisoro itaziguye ku musaruro basanga igihombo bagize mu mwaka wa 2011 gikwiye gukorwamo inyungu bagize mu 2008. Basobanura ko Urukiko Rukuru rw’Ubucuruzi rwanze kubisuzuma rwitwaje ko ari ikirego gishya, rwirengagiza ko nubwo bitatakambiwe kwa Komiseri Mukuru cyangwa ngo biregerwe mu Rukiko rw’Ubucuruzi rwa Nyarugenge, ingingo ya 168 y’Itegeko ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi itabuza ko, mu bujurire, hatangwa ingingo cyangwa ibimenyetso bishya. [38] Basobanura ko niyo Urukiko rusanga ari ingingo nshya, nta cyari kubuza ko byakirwa kuko ari ndemyagihugu bitewe n’uko umusoro ushyirwaho n’Itegeko, bikaba bikwiye ko umusoresha yita ku byatunze umwuga mbere yo kubara umusoro.

2 Reba urubanza no RCOMAA 00055/2016/SC hagati y’ Ikigo cy’Imisoro n’Amahôro na Forest Company Volcanoes Gorillas (FCVG), Icyegeranyo cy’Ibyemezo by’Inkiko, V.4-2018, p.71. 3 Reba urubanza no RCOMA 0074/11/CS hagati y’Ikigo cy’Imisoro n’Amahôro na Misigaro Louis, rwaciwe n’Urukiko rw’Ikirenga ku wa 11/04/2014, ibika bya 18-20. 4 Reba urubanza no RCOMA 0149/12/CS/CS hagati y’Ikigo cy’Imisoro n’Amahôro na Rubare Josias, rwaciwe n’Urukiko rw’Ikirenga ku wa 11/03/2016, ibika bya 15-16.

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[39] Me BYIRINGIRO Bajeni, uburanira Ikigo cy’Imisoro n’Amahôro, avuga ko mu gihe Eco Power Global Private Ltd itagaragarije Komiseri Mukuru cyangwa Urukiko rw’Ubucuruzi ingingo ijyanye n’igihombo, bisobanuye ko icyo gihe nta gihombo yari ifite, ahubwo ko ari ingingo nshya izanywe bwa mbere ku rwego rw’ubujurire bwa kabiri nyamara bibujijwe n’ingingo ya 168 y’Itegeko ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi. Asobanura ko haba umusoro wa 2008 cyangwa uwa 2011, yombi yaciwe mu buryo bwemewe n’amategeko akaba asanga ntaho abo baburana bashingira bavuga ko iyo ngingo ari ndemyagihugu. UKO URUKIKO RUBIBONA [40] Ingingo ya 168 y’Itegeko no 21/2012 ryo ku wa 14/06/2012 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi ari naryo ryakoreshwaga igihe Eco Power Global Private Ltd yajuriraga, iteganya ko: "Ku rwego rw’ubujurire ntihashobora kuregerwa ikirego gishya keretse kuregera guhwanya imyenda, cyangwa gutanga ikirego cyo kwiregura ku kirego cy’ibanze cyatanzwe mu rukiko rw’ubujurire. Icyakora, ababuranyi bashobora kwaka inyungu, ibyishyuwe ku bukodeshe n’ibindi bintu by’inyongera byabonetse kuva aho urubanza rwaciriwe, n’indishyi z’akababaro z’igihombo umuburanyi yagize kuva urubanza ruciwe. Ntibibujijwe ariko mu rwego rw’ubujurire gutanga ingingo nshya zo kuburana cyangwa ibimenyetso bishya bitaburanishijwe mu rwego rwa mbere." 26 [41] Dosiye y’urubanza igaragaza ko mu Rukiko Rukuru rw’Ubucuruzi, Eco Power Globla Private Ltd yatanze ubujurire bwuririye kubw’Ikigo cy’Imisoro n’Amahoro isaba ko igihombo yagize mu mwaka wa 2011 kingana na 1.396.034.615Frw cyasimbuzwa inyungu zo mu 2008 zingana na 973.792.000 Frw, Urukiko Rukuru rw’Ubucuruzi rwanzura ko iyo mpamvu idakwiye gusuzumirwa bwa mbere mu bujurire kuko Eco Power Global Private Ltd yakagombye kuba yarayitakambiye kwa Komiseri Mukuru, atayiha ishingiro ikaregerwa bwa mbere mu Rukiko rw’Ubucuruzi rwa Nyarugenge. [42] Dosiye y’urubanza igaragaza ko mu nyandiko ya Eco Power Global Private Ltd itakambira Komiseri Mukuru ntaho mu mwaka wa 2011 igaragaza ko yagize igihombo cya 1.396.034.615 Frw, naho mu mwanzuro watanzwe mu Rukiko rw’Ubucuruzi rwa Nyarugenge hasabwaga gusa ko havanwaho umusoro ungana na 769.841.596 Frw, na none muri uwo mwaka ntaho Eco Power Global Private Ltd igaragaza ko yaba yaragize igihombo cyavuzwe haruguru. [43] Urukiko rurasanga mu miburanire yayo, Eco Power Global Private Ltd yemera ko iby’igihombo cyo mu 2011 kitari mubyo yatakambiye kwa Komiseri Mukuru, cyangwa yaregeye mu Rukiko rw’Ubucuruzi rwa Nyarugenge rwaburanishije urubanza ku rwego rwa mbere, hakaba kandi ntaho bigaragara ko iyo ngingo yari yaregewe, byumvikanisha ko iyo ngingo yazamuwe bwa mbere imbere y’Urukiko Rukuru rw’Ubucuruzi, nyamara ingingo ya 168 y’Itegeko no 21/2012 ryo ku wa 14/06/2012 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi ryakoreshwaga ubujurire butangwa ikaba yarabuzaga ko ku rwego rw’ubujurire haregerwa ibitarasuzumwe ku rwego rwa

5 Iyi ngingo niyo yabaye iya 154 ya y’Itegeko no 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi.

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mbere, bityo hakaba nta makosa Uruko Rukuru rw’Ubucuruzi rwakoze rwemeza ko iyo ngingo itakiriwe kuko itanzwe bwa mbere mu bujurire. [44] Urukiko rurasanga ibyo Eco Power Global Private Ltd ivuga ko ibyo iburanisha ari ibisobanuro n’ibimenyetso bishya nta shingiro bifite, kuko icyo igamije ari ukugirango Urukiko rwemeze ko yahombye 1.396.034.615 Frw mu mwaka wa 2011, noneho muri icyo gihombo havanwemo urwunguko yabonye mu 2008, isorere asigaye, ibyo bikaba bifite ingaruka ku rubanza rwose yatangije mu Rukiko rw’Ubucuruzi rwa Nyarugenge, kandi icyo gihe ikaba itaragaragaje ko iyo ngingo iri mu byaregewe, ibi kandi akaba aribyo itegeko ribuza, ibyemewe akaba ari gusa gutanga ibisobanuro cyangwa ibimenyetso bishya bigumisha ikirego mu mbibi cyatanzwemo. Uku kandi niko abahanga mu mategeko babisobanura, aho bavuga ko uwajuriye atemerewe guhindura ikirego ubwacyo, ashobora guhindura ingingo aburanisha yisobanura kubyo yajuririye hagamijwe gushimangira no kumvikanisha kurushaho ikirego cyatanzwe.27 [45] Urukiko rurasanga uyu murongo uhura kandi n’ibyemejwe n’Urukiko rw’Ikirenga mu rubanza Kalinda Sekwekwe yaburanaga n’Ikigo cy’Imisoro n’Amahôro aho rwavuze ko ikibazo kitasuzumwe mu rubanza rwajuririwe ku mpamvu y’uko kitigeze kigezwa kwa Komiseri Mukuru w’Imisoro, kidakwiye gusuzumwa mu rwego rw’ubujurire kuko ababuranyi baba batarakigiyeho impaka,28 naho mu rubanza Akagera Business Group Ltd yaburanaga n’Ikigo cy’Imisori n’Amahôro, Urukiko rw’Ikirenga rusanga umusoreshwa ari we ufite inshingano yo kumenyakanisha umusoro,29 izo gutunga no kubika inyandiko zose zirebana n’ubucuruzi bwe, igenzura ry’umusoro rikaza rije gusuzuma gusa niba imenyekanisha ryarakozwe mu mucyo hashingiwe ku mahame n’amategeko agenga imisoro, yaba atanyuzwe Itegeko rikamuha amahariwe yo gukosoza imenyekanisha, gutanga ibisonaburo n’ibimenyetso by’ibyo atemera ku igenzura ryakozwe no gutakambira Komiseri Mukuru aho abona yarenganyijwe n’abagenzuzi b’umusoro, iyo aho hose adatanze ibimenyetso yari afite, yaherewe umwanya wo kugaragariza umusoresha ndetse yagera n’imbere y’Urukiko ntagaragaze impamvu zifatika zatumye atabikora, bituma ingingo nshya atanga zitakirwa kuko atariwe wahindukira ngo yungukire mu kuba atarubahirije ibyo yahabwaga cyangwa yasabwaga n’Itegeko,30 nabyo bishimangira ko nta makosa Urukiko Rukuru rw’Ubucuruzi rwakoze rwanga kwakira iyi ngingo y’ubujurire. [46] Urukiko rurasanga icyakora mu gika cya 31 cy’urubanza rujuririrwa Urukiko Rukuru rw’Ubucuruzi rwaravuze ko « ntaho rwahera rwemeza ko amafaranga « dépenses » yose ECO POWER GLOBAL PRIVATE Ltd iregera, uko iyasobanura mu myanzuro wayo yarakoreshejwe

27 Dans la mesure où la demande elle-même n’est pas modifiée, l’appelant peut présenter une argumentation et des moyens totalement nouveaux, même si ceux-ci changent le débat… Le moyen est le fondement juridique, le développement d’une argumentation de droit propre à conduire au succès d’une prétention. Il est aussi l’ensemble des raisonnements conduits sur les faits de l’espèce. Argumentation de fait et moyens de droit ont un seul et même objet: le succès d’une demande. La demande est intangible et fixée définitivement, sauf exceptions légales. Le reste n’est que moyens et peut évoluer”, Reba Serge Guinchard et alii [sous la dir], Droit et Pratique de la Procédure Civile, Paris: Dalloz, 2014, pp1513. 7 Reba urubanza RCOMA0028/13/CS rwaciwe n’Urukiko rw’Ikirenga ku wa 06/11/2015, igika cya 25. Reba Urubanza Akagera Business Group Ltd. Reba urubanza rwa Muhire [Confere email Olivier] 8 “[L’obligation déclarative] pèse sur le contribuable… parce que l’ensemble du processus fiscal est déclenché par le dépôt de sa déclaration.” Jacques Grosclaude et Phippe Marchessou, Droit fiscal général, Paris : Dalloz, 2007, p.221. 9 Reba urubanza no RCOM A 0009/13/CS (RCOM 0239/11/HCC) rwaciwe n’Urukiko rw’Ikirenga ku wa 10/02/2017, ibika bya 24 kugeza kuri 27.

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mu mwuga, kugirango igabanyirizwe imisoro yaciwe, kuko iterekana ibimenyetso bishimangira iyi mvugo yayo. Rusanga rero iyi mpamvu y’ubujurire idakwiye guhabwa ishingiro », Urukiko Rukuru rw’Ubucuruzi rukaba rwarakoze amakosa yo kumara kwemeza ko iyi ngingo itakiriwe, rugakomeza ruyisuzuma, rugasanga nta bimenyetso yatangiwe rukanzura ko nta shingiro ifite, kuko nyuma yo kwemeza ko iyo ngingo itakiriwe ntacyo Urukiko rwari kongera kuyikoraho. Icyakora niyo rubisuzuma rutabanje kwemeza ko itakiriwe sibyo byari gutuma isuzumwa n’uru Rukiko kuko byari kuba byakozwe mu buryo no mu nzira binyuranyije n’amategeko. II.5. Kumenya niba indishyi zisabwa zifite ishingiro. [47] Me BYIRINGIRO Bajeni, uburanira Ikigo cy’Imisoro n’Amahôro, avuga ko asaba 5.000.000 Frw akubiyemo ibigenda ku rubanza bingana na 2.000.000 Frw, abazwe kuva urubanza rugitangira kugeza kuri uru rwego, na 3.000.000 Frw y'igihembo cya Avoka kuko uwo aburanira yiyambaza ba Avoka mu manza. [48] Me NSENGIYUMVA Abel, uburanira Eco Power Global Private Ltd, avuga ko indishyi Ikigo cy’Imisoro n’Amahôro gisaba nta kimenyetso kizitangira, akaba abihariye ubushishozi bw’urukiko, naho Me ZAWADI Steven avuga ko mu kugena igihembo cya Avoka mu manza ziburanwa n’aba Avoka baburanira Leta hakwiye gushingirwa ku murongo mu rubanza hagati ya Inspector General of Government (Uganda) na Godfrey Magezi rwaciwe n’Urukiko rw’Afurika y’Iburasirazuba, aho Urukiko rwasuzumaga ikibazo cyo kumenya niba intumwa ziburana mu izina ry’Intumwa Nkuru ya Leta zikwiye igihembo cya Avoka kandi ziba zuzuza inshingano zazo ziteganywa n’Itegeko Nshinga, rusanga koko Intumwa za Leta ziba zuzuza inshangano zazo mu nyungu rusange bityo ko nta gihembo cya Avoka bakwiye. 31 UKO URUKIKO RUBIBONA [49] Urukiko rurasanga icyatumye Intumwa ya Leta ya Uganda itemererwa igihembo cya Avoka mu rubanza Inspector General of Governement (Uganda) yaburanaga na Geoffrey Magezi ari uko uwaburaniraga Leta ya Uganda yavuze ko kudahabwa icyo gihembo bibangamira ihame ry’uburinganire bw’ababuranyi,32 akaba ataragaragaje ko kuburana imanza kabone nubwo byakorwa n’aba Avoka babihemberwa buri kwezi, bituma nyir’urubanza hari ibyo atakaza ku rubanza, kudasubizwa agaciro kabyo kandi Urukiko rumaze kugaragaza ko ikirego cye gifite ishingiro nabyo bikaba byatera igihombo kidafite ubundi buryo kizishyurwa. [50] Urukiko rurasanga uru rubanza rutagereranywa n’urwo Inspector General of Governement (Uganda) yaburanye na Geoffrey Magezi kuko nubwo ababuranira Ikigo cy’Imisoro n’Amahôro babihemberwa buri kwezi, icyo kigo hari ibyo gitakaza cyohereza abanyamategeko bacyo mu nkiko, indi mirimo bari gukora igahagarara, bagatura bategura imanza nk’uko bisabwa buri Avoka wese, abahagarariye Eco Power Global Private Ltd bakaba batagaragaza ko ari n’uko bimeze ku Ntumwa za Leta muri Uganda, ariko nubwo byamera bityo, ntibyabuza ko uwagize ibyo atakaza nta mpamvu abisubizwa, ariyo mpamvu nta cyabuza ko Ikigo cy’Imisoro n’Amahôro kigenerwa ikiguzi cy’ibyo cyatakaje ku manza harimo n’igihembo cya Avoka.

31 East African Court of Justice, Inspector General of Government (Uganda) v Geoffrey Magezi, 27/03/2017. 32 East African Court of Justice, Inspector General of Government (Uganda) v Geoffrey Magezi, 27/03/2017, para 44-46.

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[51] Urukiko rurasanga icyakora nubwo hari ibyo Ikigo cy’Imisoro n’Amahôro cyatakaje kugirango kiburane uru rubanza, ukiburanira ntagaragaza ko amafaranga asaba ariyo koko yagiye kuri uru rubanza, bityo, mu bushishozi bw’Urukiko, kikaba kigenewe 1.000.000 Frw y’ibyagiye ku rubanza kuva rwatangira na 2.000.000 Frw y’igihembo cya Avoka ku nzego zose. III. ICYEMEZO CY’URUKIKO [52] Rwemeje ko ubujurire bwa Eco Power Global Private Ltd nta shingiro bufite. [53] Rwemeje ko urubanza RCOMA 0100/15/HCC rwaciwe n’Urukiko Rukuru rw’Ubucuruzi, ku wa 17/04/2015, ruhindutse gusa ku bijyanye n’amafaranga y’ikurikiranarubanza n’ay’igihembo cya Avoka. [54] Rutegetse Eco Power Global Private Ltd guha Ikigo cy’Imisoro n’Amahôro 1.000.000 Frw y’ikurikiranarubanza na 2.000.000 Frw y’igihembo cya Avoka ku nzego zose, yose hamwe akaba 3.000.000 Frw. [55] Rutegetse ko ingwate y’amagarama yatanzwe ihuye n’ibyakozwe muri uru rubanza. IKIGO CY’IMISORO N’AMAHORO v. KAMBA GENERAL MARCHANDISE Ltd [Rwanda URUKIKO RW’IKIRENGA – RCOMA0152/12/CS (Mugenzi, P.J., Karimunda na Gatete, J.) 22 Mutarama 2016] Amategeko agenga imisoro – Umusoro ku musaruro – Amafaranga y’ingwate atangwa n’abaguzi – Ayo mafaranga si umusaruro; ahubwo ni igikorwa cyo gushingana kidasoreshwa – Itegeko N°16/2005 ryo ku wa 18/08/2005 rigena imisoro itaziguye ku musaruro, ingingo ya 16. Amategeko agenga imisoro – Umusoro ku musaruro – Igisoreshwa – Ufite inshangano zo kugaragaza ibimenyetso by’igisoreshwa – Ikigo cy’Igihugu cy’Imisoro n’Amahoro ni cyo gifite inshingano yo kugaragaza inyungu isoreshwa – Itegeko No25/2005 ryo ku wa 04/12/2005 rigena imitunganyirize y’isoresha nk’uko ryahinduwe kandi ryujujwe kugeza ubu, ingingo ya 44. Indishyi – Amafaranga y’ikurikiranarubanza n’igihembo cy’avoka – Uwatsinze agomba kuyishyurwa kuko hari ibyo yatakaje akurikirana urubanza anishyura avoka wamuburaniye – Itegeko ryo kuwa 30/07/1888 rigenga amasezerano cyangwa imirimo nshinganwa, ingingo ya 258. Incamake y’ikibazo: Ikigo cy’imisoro n’Amahoro cyakoreye igenzura KAMBA General Marchandise Ltd kimuca 37.447.020Frw y’umusoro. KAMBA General Marchandise Ltd ntiyishimiye umwanzuro w’ubugenzuzi bituma ajuririra Komiseri Mukuru maze nawe ayisubiza ko 2.790.000Frw yasubijwe muri Kigali Multi Choice Ltd avanywe mu musoro yishyuzwa ikaba igomba kwishyura asigaye. KAMBA General Marchandise Ltd yajuririye uwo mwanzuro mu Rukiko Rukuru rw’Ubucuruzi isaba ko umusoro ungana na 22.957.627Frw wavanwa mu musoro yishyuzwa kubera ko adakomoka ku bucuruzi ahubwo ari ingwate yatangwaga n’abaguzi. Urwo Rukiko rwemeje ko umusoro ungana na 22.957.627Frw uvanwa mu wemejwe na Komiseri Mukuru, rutegeka kandi

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RRA kwishyura indishyi z’ikurikiranarubanza n’igihembo cya Avoka no gutanga amagarama y’urubanza. RRA ntiyishimiye icyo cyemezo akijuririra mu Rukiko rw’Ikirenga avuga ko igenzura ku musoro ryakorewe KAMBA General Marchandise Ltd riri mu bwoko by’isoresha rikorwa hakoreshejwe inyandiko y’ikosora aho mu kubara umusoro hagenderwa ku mahame remezo y’ibaruramari kuko mbere y’uko amafaranga ajyanwa muri Banki agomba kubanza gushyirwa mu bitabo byerekana ko yanyuze muri “caisse”, ariko ko kubirebana n’uru rubanza, amafaranga yajyanywe muri Banki atanyujijwe muri “caisse” ari nayo mpamvu agomba gusoreshwa. Ikindi kandi iyo ayo amafaranga aza kuba ingwate hari kugaragara “bordereaux” za banki zibyemeza. Ikindi cyerekana ko atari ingwate ni uko bamwe mubo avuga ko batanze ayo mafaranga atayabasubizaga yose, kandi KAMBA General Marchandise Ltd ivuga ko ayo abakiriya basubijwe adahura n’ayo yakiriye. KAMBA General Marchandise Ltd yiregura ivuga ko kubika amafaranga y’ingwate kuri banki no gusubiza uje kuyaka hakoreshejwe ari muri caisse nta kosa ririmo. Isobanura kandi ko icyangombwa ari uko amafaranga aba ahari kugira ngo uwatanze ingwate ashobore kuyasubizwa igihe ashakiye. KAMBA General Marchandise Ltd isoza isaba indishyi z’ikurikiranarubanza n’igihembo cy’Avoka kubera gushorwa mu manza nta mpamvu. Incamake y’icyemezo: 1. Inyungu ku bikorwa by’ubucuruzi ingana n’umusaruro wakiriwe ku bikorwa byose hakuwemo ibyasohowe byose ku birebana n’ibyo bikorwa. Inyungu ku bikorwa irimo kandi umusaruro uva mu igurisha ry’umutungo uwo ari wo wose no ku mafaranga ava mu irangizamutungo yakiriwe mu gihe cy’umusoro. Iyo nyungu kandi ibarwa hashingiwe ku ibarwa ry’inyungu cyangwa igihombo hakurikijwe amahame remezo y’ibaruramari ry’igihugu. Kuba rero urega yarakiriye amafaranga akayajyana kuri banki atayanyujije kuri kesi si byo bigaragaza ko akomoka ku bikorwa by’ubucuruzi kuko ibitabo bye by’ibaruramari bigaragaza ko yari ingwate zatanzwe n’abakiriya be kandi urega (RRA) akaba adahakana ukuri kubikubiyemo. Bityo amafaranga y’ingwate si umusaruro; ahubwo ni igikorwa cyo gushingana kidasoreshwa. 2. Ikigo cy’Imisoro n’Amaharo ni cyo gifite inshingano yo kugaragaza inyungu isoreshwa. Kuba rero kitaragaragaje inyungu KAMBA General Marchandise Ltd yaba yarakuye mu ngwate yakaga abaguzi bayo cyangwa ko yashyiraga amafaranga y’ingwate kuri konti imwe n’iy’ubucuruzi igamije kuyironkamo (ingwate) inyungu runaka, byerekana ko kidafite ibimenyetso by’ibyo kivuga. 3. Igikorwa cyose cy’umuntu cyangirije undi, gitegeka nyiri ugukora ikosa rigikomokaho kuriha ibyangiritse. Bityo rero KAMBA General Marchandise Ltd igenewe amafaranga y’ikurikiranarubanza n’igihembo cya Avoka kuko hari ibyo yatakaje mu gukurikirana uru rubanza ndetse binaba ngobwa ko yiyambaza Avoka uhembwa. Ubujurire nta shingiro bufite; Urubanza rwajuririwe ntiruhindutse; Uwajuriye ategetswe kwishyura amafaranga y’ikurikiranarubanza n’igihembo cy’avoka; Amagarama y’urubanza aherereye ku wajuriye.

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Amategeko yashingiweho: Itegeko N°16/2005 ryo ku wa 18/08/2005 rigena imisoro itaziguye ku musaruro, ingingo ya 16. Itegeko No25/2005 ryo ku wa 04/12/2005 rigena imitunganyirize y’isoresha nk’uko ryahinduwe kandi ryujujwe kugeza ubu, ingingo ya 44. Itegeko ryo kuwa 30/07/1888 rigenga amasezerano cyangwa imirimo nshinganwa, ingingo ya 258. Nta manza zifashishijwe. Urubanza I. IMITERERE Y’URUBANZA [1] KAMBA General Marchandise Ltd yakorewe igenzura ry’umusoro ku nyungu, umusoro ku nyongeragaciro n’umusoro ku bihembo ku myaka ya 2006, 2007 na 2008 maze icibwa umusoro wose hamwe ungana na 37.447.020Frw. KAMBA General Marchandise Ltd ntiyishimiye umwanzuro w’abagenzuzi, ijuririra Komiseri Mukuru, nawe asubiza ku wa 10/01/2012, ayimenyesha ko 2.790.000Frw yasubijwe Kigali Multi Choice Ltd avanywe mu musoro wishyuzwa, ikishyura 34.825.340Frw. [2] KAMBA General Marchandise Ltd ntiyishimiye uwo mwanzuro iregera Urukiko Rukuru rw’Ubucuruzi isaba ko umusoro ungana na 22.957.627Frw uvanwa mu wemejwe na Komiseri Mukuru kubera ko ari amafaranga adakomoka ku bucuruzi ahubwo ari ingwate (caution) abaguzi bashyira kuri konti yayo mu gihe bagitegereje ibicuruzwa. [3] Mu rubanza No RCOM0026/12/HCC rwaciwe ku wa 06/09/2012, urwo Rukiko rwasanze amafaranga ari kuri konti ya Kamba General Marchandise Ltd atarakomotse ku bikorwa by’ubucuruzi ahubwo ari ingwate yashyizweho n’abaguzi, umusoro ucibwa ku gikorwa kijyanye no kugurisha mu gihe ingwate ijyana n’igikorwa cyo gushingana kandi nta mpamvu yo gusesengura ibijyanye n’ingano y’urwunguko kubera ko mu Rwanda amategeko y’ubucuruzi yemerera ugura n’ugurisha kumvikana ku nyungu ndetse n’ababuranyi bakaba bataragaragaje ingano y’urwunguko yumvikanyweho, rwemeza ko umusoro ungana na 22.957.627Frw uvanwa mu wemejwe na Komiseri Mukuru, rutegeka kandi Ikigo cy’Imisoro n’Amahôro kwishyura indishyi z’ikurikiranarubanza n’igihembo cya Avoka zingana na 500.000Frw no gutanga amagarama y’urubanza. [4] Ikigo cy’Imisoro n’Amahôro nticyishimiye icyo cyemezo kijuririra mu Rukiko rw’Ikirenga, iburanisha mu ruhame riba kuwa 22/12/2015 KAMBA General Marchandise Ltd iburanirwa na Me Twilingiyemungu Joseph naho Ikigo cy’Imisoro n’Amahôro gihagarariwe na Me Gasana Raoul.

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II. IBIBAZO BIGIZE URUBANZA N’ISESENGURWA RYABYO 1. Kumenya niba amafaranga y’ingwate yasubijwe beneyo yasoreshwa nk’akomoka ku bikorwa by’ubucuruzi. [5] Me Gasana Raoul uburanira Ikigo cy’Imisoro n’Amahôro avuga ko igenzura ku musoro ryakorewe KAMBA General Marchandise Ltd riri mu bwoko by’isoresha rikorwa hakoreshejwe inyandiko y’ikosora (principe du contradictoire) aho mu kubara umusoro hagenderwa ku mahame remezo y’ibaruramari kuko mbere y’uko amafaranga ajyanwa muri Banki agomba kubanza gushyirwa mu bitabo byerekana ko yanyuze muri “caisse”, ariko ko kubirebana n’uru rubanza, amafaranga yajyanywe muri Banki atanyujijwe muri “caisse” ari nayo mpamvu agomba gusoreshwa. [6] Asobanura ko igenzura ry’ibitabo by’ibaruramari bigaragaza ko hari amafaranga KAMBA General Marchandise Ltd yita ingwate (caution) y’abaguzi yashyize kuri konti yayo, abo baguzi bayasubizwa bamaze guhabwa ibicuruzwa, nyamara umusoresha akaba agaragaza ko ayo mafaranga atari ingwate (Caution) kubera ko Kamugisha, nyiri KAMBA General Marchandise Ltd, na Sibomana Augustin, Umujyanama wayo mu by’imisoro (Tax Advisor) babwiye abagenzuzi b’imisoro ko, kubera ko amafaranga y’ingwate atari ayabo, bayakiraga mu ntoki (cash), nyuma bakayajyana kuri Banki atanyuze muri “caisse”, aribyo bituma ayo mafaranga atagaragara mu bitabo byabo by’ibaruramari. [7] Asoza avuga ko amafaranga yashyizwe kuri banki iyo aza kuba ingwate (caution) hari kugaragara “bordereaux” za banki zibyemeza, ikindi cyerekana ko atari ingwate (caution) akaba ari nkaho uwitwa Nzaramba yabanje gutanga 5.580.000Frw ku wa 10/09/2007, arongera atanga 3.260.000Frw ku wa 12/10/2007, ariko wareba amafaranga yasubijwe ugasanga ari 3.260.000Frw, bivuze ko amafaranga KAMBA General Marchandise Ltd yita ingwate itayasubije yose, kandi nayo bavuga ko bashubije adahura n’ayo bakiriye. [8] Me Twilingiyemungu Joseph uburanira KAMBA General Marchandise Ltd avuga ko hakorwa igenzura ry’umusoro ku nyungu, umusoro ku nyongeragaciro n’umusoro ku bihembo ku myaka ya 2006, 2007 na 2008 hagendewe ku ibaruramari ryakozwe na KAMBA General Marchandise Ltd, hemezwa ko hishyurwa umusoro ndakuka ungana na 37.447.020Frw, ariko mu guca uwo musoro hirengagizwa amategeko. Asobanura ko Komiseri Mukuru yagejejweho icyo kibazo akemeza ko umusoro ungana na 2.621.716Frw uvanwa mu waciwe ariko ikibazo nyamukuru cy’uko umusoro waciwe hirengagijwe amategeko ntagikemure, ari nacyo cyatumye Kamba General Marchandise Ltd iregera Urukiko Rukuru rw’Ubucuruzi kugira ngo hasuzumwe niba amafaranga y’ingwate yasubijwe beneyo akwiye gusoreshwa nk’akomoka ku bikorwa by’ubucuruzi. [9] Avuga kandi ko kubika amafaranga y’ingwate (caution) kuri banki no gusubiza uje kuyaka hakoreshejwe ari muri caisse nta kosa ririmo, ko icyangombwa aruko aba ahari kuko iyo atahaba byari gutera icyuho mu ibaruramari aribyo byitwa “caisse négative”, asobanura ko uwatanze ingwate ashobora kuyisubizwa igihe ashakiye, kandi ko ibyo Ikigo cy’Imisoro n’Amahôro kiburanisha ko iyo ngwate ariyo yaherwagaho abaguzi bishyura nta shingiro bifite kubera ko nta tegeko rivuga ko ingwate iherwaho mu kwishyura ahubwo isubizwa nyirayo iyo impamvu yatumye itangwa itakiriho.

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[10] Asoza avuga ko ibitabo by’ibaruramari ndetse na “historique bancaire” bigaragaza ko hari 26.825.000Frw yashyizwe kuri konti n’abaguzi nk’ingwate yo guhabwa ibicuruzwa kandi ko ibaruramari ryerekana ko ayo mafaranga yasubijwe bene yo, umusoresha akaba kugeza ubu adahakana ibyakozwe n’ibaruramari ari naho mu rubanza rujuririrwa umucamanza yagaragaje ko niba Ikigo cy’Imisoro n’Amahôro kitavuguruza ibyanditse mu bitabo by’ibaruramari bya KAMBA General Marchandise Ltd kigomba gutsindwa hashingiwe ku ngingo ya 44 y’Itegeko N°25/2005 ryo ku wa 04/12/2005 rigena imitunganyirize y’isoresha. UKO URUKIKO RUBIBONA [11] Ingingo ya 16, igika cya mbere, y’Itegeko N°16/2005 ryo ku wa 18/08/2005 rigena imisoro itaziguye ku musaruro iteganya ko “Inyungu ku bikorwa by’ubucuruzi ingana n’umusaruro wakiriwe ku bikorwa byose hakuwemo ibyasohowe byose ku birebana n’ibyo bikorwa. Inyungu ku bikorwa irimo kandi umusaruro uva mu igurisha ry’umutungo uwo ari wo wose no ku mafaranga ava mu irangizamutungo yakiriwe mu gihe cy’umusoro. “Naho igika cya kabiri cy’iyo ngingo kivuga ko “Inyungu ku bikorwa by’ubucuruzi ibarwa kuri buri gihe cy’umusoro hashingiwe ku ibarwa ry’inyungu cyangwa igihombo rikorwa hakurikijwe amahame remezo y’ibaruramari ry’igihugu…”. [12] Ingingo ya 44 y’Itegeko No25/2005 ryo ku wa 04/12/2005 rigena imitunganyirize y’isoresha nk’uko ryahinduwe kandi ryujujwe kugeza ubu, iteganya ko Ubuyobozi bw’Imisoro aribwo bufite inshingano zo kugaragaza ibimenyetso iyo bukosora imenyesha ry’umusoro w’umusoreshwa. [13] Dosiye y’urubanza igaragaza ko igenzura ry’umusoro wishyuzwa KAMBA General Marchandise Ltd ryashingiye ku nyandiko y’ikosora (principe du contradictoire) ritandukanye n’isoresha nta nteguza (procédure d’imposition d’office) kuko ibitabo by’ibaruramari byerekana ko hari amafaranga angana na 26.825.000Frw yatanzwe mu ntoki (cash) n’abaguzi ba Kamba General Marchandise Ltd nk’ingwate kugira ngo bazahabwe ibicuruzwa, ayo mafaranga akaba yarashyizwe kuri banki asubizwa ba nyirayo ku mataliki atandukanye anyujijwe muri caisse (Cote 5), kandi ko hanabaye iperereza ryakozwe n’Ikigo cy’Imisoro n’Amahôro kugira ngo hamenyekane umusoro ugomba kwishyurwa hagendewe ku byagaragajwe n’ibaruramari KAMBA General Marchandise Ltd yakoze (Cote 20-21). [14] Urukiko rurasanga kuba amafaranga yarakiriwe mu ntoki akajyanwa kuri banki n’abakozi ba KAMBA General Marchandise Ltd atabanje kunyuzwa muri caisse ataribyo bigaragaza ko akomoka ku bikorwa by’ubucuruzi, kandi mu gihe ibitabo by’ibaruramari bya KAMBA General Marchandise Ltd bigaragaza ko ayo mafaranga yari ay’ingwate yo gushingana ibicuruzwa yaje gusubizwa bene yo, Ikigo cy’Imisoro n’Amahôro kikaba ntacyo kinenga ibitabo by’ibaruramari bya KAMBA General Marchandise Ltd, ahubwo cyemera ko igisoreshwa ari umusaruro kandi ingwate ikaba atari umusaruro kuko ari igikorwa cyo gushingana kidacibwa umusoro, bituma ntaho uru Rukiko rwahera rwemeza ko amafaranga y’ingwate yasubijwe bene yo atangirwa umusoro. [15] Urukiko rurasanga kandi, nk’uko biteganywa n’ingingo ya 44 y’Itegeko No25/2005 ryo ku wa 04/12/2005 ryibukijwe hejuru, Ikigo cy’Imisoro n’Amahôro aricyo gifite inshingano yo kugaragaza inyungu isoreshwa KAMBA General Marchandise Ltd yaba yaravanye mu ngwate

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yakaga abaguzi bayo, bityo mu gihe icyo kigo kitagaragaza ko KAMBA General Marchandise Ltd yacuruzaga ingwate yakaga abaguzi bayo cyangwa se ko icyatumye ishyira ingwate kuri konti imwe n’iyibicuruzwa ari uko yayivanagamo inyungu runaka, bikwiye gufatwa ko Ikigo cy’Imisoro n’Amahôro kitagaragaza ibimenyetso by’ibyo kivuga, bityo ubujurire bukaba nta shingiro bufite. 2. Kumenya niba KAMBA General Marchandise Ltd yahabwa indishyi isaba muri uru rubanza. [16] Me Twilingiyemungu Joseph avuga ko KAMBA General Marchandise Ltd ikomeje gushorwa mu manza nta mpamvu, ikaba ibisabira indishyi zingana na 1.000.000Frw y’ikurikiranarubanza n’igihembo cya Avoka. [17] Me Gasana Raoul avuga ko ibijyanye n’indishyi z’ikurikiranarubanza n’igihembo cya Avoka zisabwa na KAMBA General Marchandise Ltd byasuzumwa mu bushishozi bw’Urukiko kuko zisabwa zishingiye ku kirego cy’iremezo cyatanzwe. UKO URUKIKO RUBIBONA [18] Urukiko rurasanga kuba KAMBA General Marchandise Ltd yararezwe mu Nkiko byaratumye igira ibyo itakaza mu gukurikirana uru rubanza ndetse biba ngombwa ko yiyambaza na Avoka uhembwa, bityo hashingiwe ku ngingo ya 258 y’Igitabo cya Gatatu cy’Urwunge rw’Amategeko Mbonezamubano, iteganya ko “igikorwa cyose cy’umuntu cyangirije undi, gitegeka nyiri gukora ikosa rigikomokaho kuriha ibyangiritse”, KAMBA General Marchandise Ltd ikaba igenewe, kuri uru rwego, amafaranga ibihumbi magana atanu (500.000Frw) y’ikurikiranarubanza n’igihembo cya Avoka. III. ICYEMEZO CY’URUKIKO [19] Rwemeje ko ubujurire bw’Ikigo cy’Imisoro n’Amahôro nta shingiro bufite; [20] Ruvuze ko nta gihindutse ku mikirize y’urubanza RCOM0026/12/HCC rwaciwe n’Urukiko Rukuru rw’Ubucuruzi ku wa 06/09/2012; [21] Rutegetse Ikigo cy’imisoro n’Amahôro kwishyura KAMBA General Marchandise Ltd amafaranga ibihumbi magana atanu (500.000Frw) y’ikurikiranarubanza n’igihembo cya Avoka kuri uru rwego yiyongera kuyo yari yaciwe ku rwego rwa mbere; [22] Rutegetse Ikigo cy’imisoro n’Amahôro kwishyura amagarama y’urubanza ahwanye n’amafaranga ibihumbi ijana (100.000Frw).

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Ets KALINDA SEKWEKWE v. IKIGO CY’IMISORO N’AMAHORO [Rwanda URUKIKO RW’IKIRENGA – RCOMA0028/13/CS (Mukanyundo, P.J., Ngagi na Nyirandabaruta, J.) 6 Ugushyingo 2015] Amategeko agenga imisoro – Kohereza ibicuruzwa mu mahanga – Kumenyekanisha ibicuruzwa byoherejwe mu mahanga – Gusonerwa umusoro ku bicuruzwa byoherejwe mu mahanga – Ntiyahabwa amahirwe itegeko rigenera uwohereje ibicuruzwa mu mahanga igihe atagaragaza ko yabimenyekanishije kuri gasutamo ngo nayo yemere ko bisohoka – Itegeko Nº21/2006 ryo kuwa 28/04/2006 rigena imikorere ya gasutamo, ingingo ya 177 na 179. Amategeko agenga imisoro – Ikigaragaza ko habayeho kohereza ibicuruzwa mu mahanga – Kugaragariza RRA amazeserano yerekeye ibicuruzwa byoherejwe mu mahanga – N’ubwo ayo masezerano atayagaragarije RRA nayo ubwayo ntagaragaza ko habayeho kohereza ibicuruzwa mu mahanga – Itegeko No74/2008 ryo kuwa 31/12/2008 rihindura kandi ryuzuza Itegeko No25/2005 ryo kuwa 04/12/2005 rigena imitunganyirize y’isoresha, ingingo ya 5. Amategeko agenga imisoro – Kohereza ibicuruzwa mu mahanga – Ntibyitwa kohereza ibicuruzwa mu mahanga igihe ibyoherejwe bitakorewe mu Rwanda – Itegeko Nº21/2006 ryo kuwa 28/04/2006 rigena imikorere ya gasutamo, ingingo ya 2(33). Amategeko agenga imisoro – Umusoro ku bucuruzi bukorerwa mu mahanga – Utuye mu Rwanda agakorera imirimo ye mu mahanga agomba kwishyura imisoro ku nyongeragaciro – Itegeko N°06/2001 ryo ku wa 20/01/2001 rishyiraho umusoro ku nyongeragaciro, ingingo za 4, 9 na 12. Amategeko agenga ibimenyetso – Kugaragaza ibimenyetso by’ibyo aregera – Agomba kwishyura umusoro yaciwe kuko atagaragaje ko amafaranga agomba gusorera yari inyishyu y’inguzanyo – Itegeko Nº21/2012 ryo kuwa 14/6/2012 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegets, ingingo ya 9 – Itegeko Nº15/2004 ryo ku wa 12/06/2004 ryerekeye ibimenyetso mu manza n’itangwa ryabyo, ingingo ya 3. Amategeko agenga imisoro – Gutakambira Komiseri Mukuru w’Imisoro – Kuzamura mu bujurire ingingo itaragiweho impaka mu rukiko rubanza – Ikibazo cy’umusoro cyitashyiikirijwe Komiseri Mukuru w’Imisoro nticyafatwaho icyemezo; ni nako bigomba kugenda ku kibazo kizamuwe mu bujurire kitagiweho impaka n’ababuranyi mu rukiko rubanza. Indishyi – Igihembo cy’Avoka – Ntizitangwa igihe uzisaba yatsinzwe mu ngingo ze zose – Itegeko ryo kuwa 30/7/1888 rigena amasezerano cyangwa imirimo nshinganwa, ingingo ya 258. Indishyi – Kuzanwa mu rubanza ku maherere – Uwazanywe mu rubanza ku maherere agomba guhabwa amafaranga y’ikurikiranarubanza – Itegeko ryo kuwa 30/7/1888 rigena amasezerano cyangwa imirimo nshinganwa, ingingo ya 258. Incamake y’ikibazo: Ikigo cy’Imisoro n’Amahoro cyakoreye igenzura Ets KALINDA SEKWEKWE cyiyica umusoro ku nyongeragaciro ku modoka eshatu harimo ebyiri yagurishirije mu mahanga. Uwo musoro ntiyawishimiye, iwujuririye kwa Komiseri Mukuru ariko nabwo ntiyishimira igisubizo, aregera Urukiko Rukuru rw’Ubucuruzi. Muri uru Rukiko yinubiraga kuba yaraciwe TVA ku modoka eshatu yagurishije nyamara ebyiri muri zo yarazigurishirije mu

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mahanga (export) kandi uwohereje ibicuruzwa mu mahanga atagomba gucibwa umusoro uwo ari wo wose. Urukiko Rukuru rw’Ubucuruzi rwemeje ko Ets KALINDA SEKWEKWE igomba gucibwa umusoro ku nyongewragaciro kuko amafaranga yagaragaye kuri konti akomoka ku modoka zagurishirijwe mu mahanga. Ets KALINDA SEKWEKWE yajuririye icyo cyemezo mu Rukiko rw’Ikirenga ivuga ko ibintu byoherezwa mu mahanga bitagomba gicibwa umusoro ku nyongeragaciro ndetse inongeraho ko 76.000.000Frw yanyuze kuri konti yayo muri Access Bank (Ex-BANCOR) atacibwa umusoro ku nyongeragaciro kuko ayo mafaranga ari ayo yagurijwe na Station Customer Care Services. RRA yo ivuga ko nta kimenyetso Ets KALINDA SEKWEKWE yatanze cyo kohereza ibintu mu mahanga ko ndetse nta kimenyetso kigaragaza ko habayeho amasezerano y’iguriza ry’amafaranga yabaye hagati ya Ets KALINDA SEKWEKWE na Station Customer Care Services” iherereye i Goma. RRA yavuze ko urubanza rujuririrwa rutagomba kuvaho ahubwo isaba guhabwa indishyi zo kuzanwa mu manza nta mpamvu. Incamake y’icyemezo: 1. Ibicuruzwa byose bigomba kugenerwa uko bifatwa muri Gasutamo bikorerwa imenyekanisha kandi bisohoka ku butaka ikoreraho ari uko imenyekanisha ryo gusohora ibicuruzwa rimaze kwemerwa. Kuba rero Ets KALINDA SEKWEKWE yariyemereye ko izo modoka zisoreshwa zagurishijwe mu mahanga nyamara ntigaragaze imenyekanisha zakorewe muri gasutamo ngo zemererwe gusohoka, bigaragaza ko iryo gurishwa ryabaye mu buryo butubahirije amategeko.Bityo, ntiyahabwa uburenganzira bugenerwa ugurisha ibintu mumahanga nkuko biteganywa n’amategeko. 2. Kohereza ibintu mu mahanga bisobanura uburyo Gasutamo ikoresha butuma ibintu byakorewe mu gihugu bisohoka ku butaka gasutamo ikoreraho. Ets KALINDA SEKWEKWE ntiyavuga rero ko yohereje ibintu mu mahanga igihe atagaragaza ko ibyo ivuga ko yohereje byakorewe imbere mu Rwanda. 3. Kuba atuye mu Rwanda, imirimo ye akayikorera i Goma ariko ikamugirira akamaro ari mu Rwanda bigaragaza ko agomba gucibwa umusoro ku nyongeragaciro. 4. Buri mu buranyi agomba kugaragaza ukuri kw’ibyo aburana kandi urega agomba kugaragaza ibimenyetso by’ibyo aregera yabibura agatsindwa. Ets KALINDA SEKWEKWE igomba gutsindwa rero kuko itagaragaza ko amafaranga yategetswe gusorera yari ayo yagurijwe dore ko bitanumvikana ukuntu ayo mafaranga atashyizwe muri banki ifitiwe umwenda ahubwo agashyirwa mu yindi banki hakaba nta n’ikigaragaza ko ayo mafaranga yari agenewe kwishyura uwo mwenda. Bityo agomba gutsindwa kuko atagaragaje ko ayo mafaranga atagomba gusoreshwa. 5. Nta cyemezo cyafatwa ku musoro igihe cyitashyikirijwe Komiseri Mukuru w’Imisoro kandi nticyanasuzumwa igihe ababuranyi batakigiyeho impaka mu rukiko rubanza. 6. Ets Kalinda SEKWEKWE Ntiyahabwa indishyi igihe ingingo zayo zose z’ubujurire nta shingiro zifite ahubwo kuba ubujurire bwayo nta shingiro bufite kandi RRA ikaba

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yarahamagawe mu rubanza byumvikanisha ko hari ibyo yatakaje byumvikanisha ko RRA ikwiye guhabwa amafaranga y’ikurikiranarubanza. Ubujurire nta shingiro bufite; Ubujurire bwuririye ku bundi bufite ishingiro kuri bimwe; Urubanza rwajuririwe ntiruhindutse uretse ku bijyanye n’indishyi uregwa agenewe kuri uru rwego; Amagarama y’urubanza yatanzwe mu bujurire ahwanye n’imirimo yakozwe. Amategeko yashingiweho: Itegeko Nº21/2012 ryo kuwa 14/6/2012 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegets, ingingo ya 9. Itegeko Nº21/2006 ryo kuwa 28/04/2006 rigena imikorere ya gasutamo, ingingo ya 2(33), 177 na 179. Itegeko No74/2008 ryo kuwa 31/12/2008 rihindura kandi ryuzuza Itegeko no 25/2005 ryo kuwa 04/12/2005 rigena imitunganyirize y’isoresha , ingingo ya 5. Itegeko N°06/2001 ryo ku wa 20/01/2001 rishyiraho umusoro ku nyongeragaciro, ingingo ya 4, 9 na 12. Itegeko Nº15/2004 ryo ku wa 12/06/2004 ryerekeye ibimenyetso mu manza n’itangwa ryabyo, ingingo ya 3. Itegeko Nº30/7/1988 ryerekeye amasezerano cyangwa imirimo nshinganwa, ingingo ya 258. Nta manza zifashishijwe. Urubanza I. IMITEREREY’URUBANZA [1] Uru rubanza rukomoka ku igenzura Ets KALINDA SEKWEKWE yakorewe n’Ikigo cy’Imisoro n’Amahoro/ Rwanda Revenue Autority (RRA) ku myaka ya 2006, 2007, 2008, 2009 na 2010, imuca umusoro ku nyongeragaciro (TVA) ungana na 53.202.550Frw, inamwemerera igihombo kingana na 181.516.897Frw. Ets KALINDA SEKWEKWE yajuririye uwo musoro kwa Komiseri Mukuru w’Imisoro, ayihanaguraho umusoro (TVA) ungana na 4.729.535Frw hasigara 48.473.015Frw itegekwa kuyishyura. [2] Ets KALINDA SEKWEKWE ntiyanyuzwe, ijuririra icyemezo cya Komiseri Mukuru w’Imisoro mu Rukiko Rukuru rw’Ubucuruzi, ivuga ko itagombaga gucibwa TVA ingana na 48.473.535Frw hashingiwe ku kuba byaragaragaye ko imodoka imwe muri eshatu yari afite ariyo yasubije “Plaque”, kandi amakamyo abiri bashingiraho bamuca ayo mafaranga yaragurishirijwe hanze y’igihugu hakaba harabaye icyo bita “Exportation” kandi ko uwakoze “exportation” adacibwa umusoro uwo ariwo wose. [3] Urukiko Rukuru rw’Ubucuruzi rwaciye urubanza No RCOM0057/12/HCC ku wa 18/01/2013, rwemeza ko nta kigomba guhinduka ku cyemezo cyafashwe na Komiseri Mukuru

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w’Imisoro, rutegeka Ets KALINDA SEKWEKWE gutanga umusoro wose ungana na 48.473.015Frw, ikishyura n’amagarama y’urubanza. [4] Ets KALINDA SEKWEKWE ntiyishimiye icyemezo cy’Urukiko Rukuru rw’Ubucuruzi, ikijuririra mu Rukiko rw’Ikirenga, ivuga ko yaciwe imisoro kandi Itegeko rivuga ko kohereza ibintu mu mahanga aribyo “Exportation” bidasoreshwa, ko yaciwe TVA ku mafaranga 76.000.000Frw RRA yafashe nk’ayo yacuruje kandi ari umwenda “Station Customer Care Services” y’i Goma muri Repubulika Iharanira Demokarasi ya Congo yayigurije, ko hari na 12.032.500Frw akwiye kuvanwa mu byacurujwe ntasoreshwe, isaba guhanagurwaho TVA ingana na 48.473.015Frw yaciwe mu buryo budakurikije amategeko no gutegeka RRA kuyishyura 500.000Frw y’igihembo cya Avoka. [5] RRA yo ivuga ko Ets KALINDA SEKWEKWE nta bimenyetso yatanze by’uko habayeho kohereza ibintu mu mahanga, ko itabashije kugaragaza amasezerano y’inguzanyo yabaye hagati yayo na “Station Customer Care Servises” iherereye mu Mujyi wa Goma, ko kandi ibindi birego bitasuzumwa, ko icyemezo cyafashwe n’Urukiko Rukuru rw’Ubucuruzi gikwiye kugumaho kandi RRA igahabwa indishyi zo kuzanwa mu manza nta mpamvu. [6] Iburanisha ryabaye ku wa 06/10/2015, ETS KALINDA SEKWEKWE ihagarariwe na Me Musafiri Alain naho RRA ihagarariwe na Me Kabibi Spéciose. II. IBIBAZO BIGOMBA GUSUZUMWA MU RUBANZA N’ISESENGURWA RYABYO 1. Kumenya niba Ets KALINDA SEKWEKWE yaraciwe umusoro wa TVA kuri 86.000USD yacurujwe hakozwe “Exportation”. [7] Me Musafiri Alain uburanira Ets KALINDA SEKWEKWE avuga ko Urukiko Rukuru rw’Ubucuruzi rutahaye agaciro ibisobanuro batanze by`uko 86.000USD yanyuze kuri konti ya Ets KALINDA SEKWEKWE, RRA ikayasoresha TVA ivuga ko akomoka ku modoka zagurishirijwe hanze y`Igihugu zikaba zinatungiweyo, akaba atagomba gucibwa umusoro wa TVA kuko izo modoka zifatwa mu rwego rw’ibintu byoherejwe mu mahanga nk’uko biteganywa n`ingingo ya 87 igika cya mbere, (a), y’Itegeko No06/2001 ryo ku wa 20/01/2001 rishyiraho umusoro ku nyongeragaciro. Avuga ko Urukiko rwashingiye ku kuba atarubahirije ibisabwa ushaka kohereza ibintu mu mahanga (formalités d’exportation) biteganywa n’ingingo za 176, 177, 178 na 179 z’Itegeko No21/2006 ryagengaga imikorere ya Gasutamo igihe igenzura ryakorwaga, ko impamvu bitakozwe ari uko izo kamyo zari zarakoze (camions d’occasion); ko ihame ari uko iyo ibicuruzwa bigurishijwe hanze y’Igihugu bitishyura umusoro wa TVA, kandi ko nta hateganyijwe ko mu gihe ibisabwa byaba bitubahirijwe biba bivuze ko kohereza ibintu mu mahanga bitabayeho, ndetse ko Komiseri Mukuru atigeze ashingira kuri izo ngingo akuraho TVA ingana na 4.729.535Frw. [8] Avuga kandi ko ibyo bisabwa biteganyijwe ku bintu umuntu adashobora kumenya ibyo ari byo ku buryo bworoshye (bitari facilement identifiable ) naho imodoka zikaba ubwazo zigaragara, ko imodoka uwo yunganira yaciriwe umusoro ari “Camions” ebyiri yari yaravanye muri Repubulika Iharanira Demokarasi ya Congo akazizana mu Rwanda, nyuma akaza kuzigurishiriza mu gihugu cya Uganda, akaba atumva uburyo yasabwe kwishyura umusoro wa

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TVA kandi ibyo yakoze bifatwa nko kohereza ibintu mu mahanga ( kugurisha ibicuruzwa bivuye mu gihugu ubijyana hanze mu kindi gihugu). Avuga na none ko n’ubwo “formalités d’exportation” zitakozwe, batanze ibimenyetso by’uko imodoka zagurishijwe, ko babinyujije mu iposita bagaruye ibiziranga (plaques), bakaziha RRA, ndetse ko Ets KALINDA SEKWEKWE Ltd yari yavaniweho imisoro ingana na 4.729.535Frw igihe yari imaze gusubiza (plaque) y’imidoka imwe ya’’camion” imaze kwerekana ko itakiyanditseho, akaba yumva ko ibyo byakagombye gukorwa no ku zindi “Camions” ebyiri zari zisigaye. [9] Me Kabibi Spéciose uhagarariye RRA avuga ko ibivugwa n’uhagarariye Ets KALINDA SEKWEKWE nta shingiro bifite, ko hasoreshejwe amafaranga yari kuri konti yayo y’ubucuruzi kandi ko amategeko y’ubucuruzi abyemera, uretse igihe nyiri konti ashoboye kwerekana ko ayo mafaranga cyangwa amwe muri yo atavuye mu bucuruzi cyangwa ko atasoreshwa. [10] Avuga kandi ko hashingiwe ku biteganywa n’ingingo ya 176 kugeza ku ya 179 z’Itegeko Nº21/2006 ryo kuwa 28/04/2006 rigenga imikorere ya gasutamo, “Exportation regime” idakorwa uko umuntu yishakiye, ko ufite ibyo ashaka kugurisha mu mahanga abanza gukora imenyekanisha (déclaration) muri Gasutamo, babimwemerera akabona kugurisha ibicuruzwa bye aho ashaka hanze y’Igihugu kandi ko icyo gihe nko ku modoka nyirayo asubiza ibyangombwa byerekanaga ko ikoreshwa mu Rwanda, ko kuba Ets KALINDA SEKWEKWE itarabashije kugaragariza Urukiko ko yaba yaramenyekanishije ko izo modoka igiye kuzigurisha hanze y’igihugu, bivuga ko niyo zaba zaragurishijwe zitahabwa amahirwe (avantages) yateganyirijwe kohereza ibintu mu mahanga ateganywa mu ngingo ya 87, igika cya 1, y’Itegeko rigenga umusoro ku nyongeragaciro (TVA) ryavuzwe haruguru, ko kandi nta n’ikigaragaza ko yazigurishije kuko aterekanye byibura imenyekanisha (déclaration) abaziguze baba barakoze iwabo, ko rero RRA isanga ari ntaho Urukiko Rukuru rw’Ubucuruzi rwari guhera rwemeza ko ibyo Ets KALINDA SEKWEKWE ivuga bifite ishingiro. [11] Ku bijyanye na “plaques” z’izo modoka zagaruwe, uhagarariye RRA avuga ko bitaburanishijweho mu Rukiko Rukuru rw’Ubucuruzi, ariko ko hashingiwe ku ngingo ya mbere, igika cya 5, y’Itegeko No74/2008 ryo kuwa 31/12/2008 rihindura kandi ryuzuza itegeko No25/2005 ryo kuwa 04/12/2005 rigena imitunganyirize y’isoresha, inyandiko cyangwa ikimenyetso bitagaragaye mu gihe cy’igenzura bidahabwa agaciro, ko rero Urukiko rutazita kuri izo “plaques” kuko ziterekanywe mu igenzura. Avuga ko “Plaques” zagaruwe kuwa 11/09/2012 imanza zaratangiye, mu gihe igenzura ryakozwe muri 2006-2010, bivuga ko zagaruwe nyuma y’igenzura. Ikindi ni uko iyo “plaques” zigaruwe na “carte jaune” igarurwa hakuzuzwa “form” yerekana impamvu bigaruwe, ari nabyo bishingirwaho hakorwa igenzura, ariko ko Ets KALINDA SEKWEKWE yagaruye “plaques” zonyine. UKO URUKIKO RUBIBONA [12] Itegeko Nº21/2006 ryo kuwa 28/04/2006 rigena imikorere ya gasutamo ryakoreshwaga igihe cy’igenzura ryakorewe Ets KALINDA SEKWEKWE riteganya mu ngingo ya 177 ko ibicuruzwa byose bigomba kugenerwa uko bifatwa muri Gasutamo bikorerwa imenyekanisha, naho ingingo ya 179 igateganya ko ibicuruzwa bisohoka ku butaka Gasutamo ikoreraho ari uko imenyekanisha ryo gusohora ibicuruzwa rimaze kwemerwa.

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[13] Na none ingingo ya mbere, igika cya 5, y’Itegeko No74/2008 ryo kuwa 31/12/2008 rihindura kandi ryuzuza Itegeko No25/2005 ryo kuwa 04/12/200533 rigena imitunganyirize y’isoresha iteganya ko “umusoreshwa atemerewe gutanga, ku rwego urwo arirwo rwose rw’ubujurire, izindi nyandiko cyangwa ibitabo atagaragaje mu gihe cy’igenzura. Naho igika cya nyuma (art.1 in fine) cy’iyo ngingo giteganya ko umusoreshwa yabyerekana gusa (inyandiko cyangwa ibitabo) ari uko agaragaje impamvu zifatika zatumye atagaragaza ibyo bimenyetso mu gihe cy’igenzura. [14] Urukiko rurasanga uhagarariye Ets KALINDA SEKWEKWE ubwe yiyemerera ko imodoka avuga ko zagurishijwe hanze y’Igihugu cy’u Rwanda zitigeze zikorerwa imenyekanisha muri Gasutamo nk’uko biteganywa n’amategeko ngo zemererwe gusohoka mu Gihugu zijya kugurishirizwa mu mahanga, iyo mvugo ye ubwayo ikaba igaragaza ko n’iyo izo modoka zaba zaragurishijwe hanze y’Igihugu byaba byarakozwe mu buryo butubahirije amategeko, ko rero bitahesha Ets KALINDA SEKWEKWE amahirwe Itegeko ryateganyirije abohereza ibintu mu mahanga (avantages prévus par la loi en cas d’exportation). [15] Dosiye y’urubanza igaragaza amasezerano yo kuwa 04/05/2006 yakorewe i Kigali hagati ya Ets KALINDA SEKWEKWE ihagarariwe na Kalinda Donatien na Nduwumwami Victor, y’ubugure bw’imodoka “Camion Remorque” yo mu bwoko bwa Mercedes-Benz 2628 ifite “Plaque” RAA 864 M naho “Remorque” ifite “Plaque” RL 0246, amasezerano yo kuwa 26/07/2007 yabaye hagati ya Ets KALINDA SEKWEKWE ihagarariwe na Kavunga Kalinda na Kipkemoi y’ubugure bwa “Camion Mercedes-Benz” 2635 ifite “Plaque” RAA 863M na “Remorque Doll” ifite “Plaque” RL 0244 nayo yakorewe i Kigali, n’ayo kuwa 22/08/2008 yabaye hagati ya Ets KALINDA ihagarariwe na Kavunga Kalinda na Bwana Ssebanakitta Hakim y’ubugure bw’imodoca “Camion Mercedes –Benz” 2628 ifite “Plaque” RAA 860, “Camion Iveco Eurotruck” ifite “Plaque” RAA 859 M na “Remorque Doll” ifite “Plaque” RL 0245, nayo yakorewe i Kigali; ayo masezerano yose Ets KALINDA SEKWEKWE ikaba yarayatanze nk’ibimenyetso byerekana ko kamyo zayo zagurishirijwe mu mahanga. [16] Urukiko rurasannga ayo masezerano yose y’ubugure bw’imodoka, ari nta n’amwe bigaragara ko RRA yayabonye mu igenzura yakoze, ndetse yose akaba yarakorewe i Kigali, bivuze ko usibye no kuba ibyo bimenyetso bitashingirwaho hakurikijwe ibiteganywa n’ingingo ya mbere, igika cya 5, y’Itegeko No74/2008 ryo kuwa 31/12/2008 rihindura kandi ryuzuza Itegeko No25/2005 ryo kuwa 04/12/2005 rigena imitunganyirize y’isoresha, ku mpa mvu z’uko atigeze agaragarizwa RRA igihe cy’igenzura, nta n’ubwo yerekana ko imodoka zivugwa zagurishirijwe hanze y’Igihugu, bityo, rero, ingingo y’ubujurire y’uko 86.000USD akomoka ku modoka zagurishijwe atasoreshwa ikaba nta shingiro ifite. [17] Urukiko rurasanga kandi ingingo ya kabiri (2) y’Itegeko Nº21/2006 ryo kuwa 28/04/2006 ryavuzwe haruguru iteganya mu gace ka 33 ku bijyanye n’ibisobanuro by’amagambo n’ahantu iri tegeko rikurikizwa, ko: “Kohereza ibintu mu mahanga: bivuga uburyo Gasutamo ikoresha butuma ibintu byakorewe mu gihugu bisohoka ku butaka gasutamo ikoreraho”. Kuba rero uhagarariye Ets KALINDA SEKWEKWE avuga ko habayeho kohereza imodoka ebyiri mu mahanga, akaba atari byo, kuko Itegeko rivuga ko kohereza ibintu mu mahanga ari ukohereza mu mahanga ibintu byakorewe mu gihugu, kandi izo modoka zikaba zitarakorewe mu Rwanda.

33 Ayo mategeko yombi yakoreshejwe igihe cy’igenzura.

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Ibi nabyo bishimangira ko ku bijyanye n’izo modoka Ets KALINDA SEKWEKWE idashobora guhabwa amahirwe itegeko ryateganyirije abohereza ibintu mu mahanga. 2) Kumenya niba 76.216.240Frw yageze kuri konti ya Ets KALINDA SEKWEKWE ataragombaga gucibwa umusoro wa TVA. [18] Me Musafiri Alain avuga ko Ets KALINDA SEKWEKWE yeretse Urukiko Rukuru rw’Ubucuruzi ko 76.216.240Frw yanyuze kuri konti yayo avuye mu bucuruzi bwa “Station Customer Care Services” ya Kalinda Sekwekwe iri i Goma, ariko Urukiko rukavuga ko “bons de prélèvement” berekanye zidahagije, ko bagombaga kwerekana amasezerano yabaye hagati ya Ets KALINDA SEKWEKWE n’iyo “Station” rwirengagije ko izo zombi ari “entreprises individuelles” za Kalinda Sekwekwe atari sosiyete 2 ziba zifite ubuzimagatozi n’ubwo abanyamuryango bazo baba bamwe, ko umuntu umwe atakwandika amasezerano ngo abe ugujije n’ugurijwe. [19] Akomeza asobanuye ko 76.216.240Frw yanyuze kuri Konti ya Ets KALINDA SEKWEKWE muri Access Bank (ex BANCOR) yaturukaga mu bucuruzi yari afite i Goma adakwiriye gufatwa nk’ayacurujwe mu Rwanda kubera ko yayahanyuzaga mu rwego rwo kumufasha kwishyura inguzanyo yahawe na Banki y’Ubucuruzi y’u Rwanda (BCR) agura “camions” muri “Leasing”, ariko nyuma zikabura akazi bigatuma agira igihombo gikomeye, ko iyo “station Customer Care Services” yahaye Ets KALINDA SEKWEKWE ya hano mu Rwanda umwenda mu bihe bitandukanye mu mwaka wa 2007 ungana na 105.900USD akayavunja mu manyarwanda angana na 60.363.000Frw, agashyirwa kuri konti muri Access Bank Rwanda Ltd kugira ngo amufashe kwishyura umwenda wa BCR , ko ibyo bigaragara muri “Grand Livre” ndetse no muri “bons de prélèvement” zigaragaza aho ayo mafaranga yabaga aturutse. [20] Yasoje avuga ko ingingo ya 12 y’Itegeko No06/2001 ryo kuwa 20/01/2001 rishyiraho umusoro ku nyongeragaciro iteganya ko ibintu n’imirimo bisoreshwa iyo ibintu bikorwa hagamijwe ikiguzi, bityo ko gusoresha Ets KALINDA SEKWEKWE kuri 76.216.240Frw yanyuze kuri konti ye adaturutse mu bucuruzi bwe bwo mu Rwanda byaba ari ukwirengagiza ibiteganywa n’iyo ngingo, akaba atagombaga gusoreshwa kuko ataturutse ku bintu cyangwa serivisi yacuruje mu Rwanda. [21] Me Kabibi Spéciose avuga ko kuba nyiri Ets KALINDA SEKWEKWE ikorera mu Rwanda ari nawe nyiri “Station Customer Care Services” ikorera i Goma bitavuze ko amafaranga yajya ava muri sosiyete imwe akajya mu yindi yafatwa nk’inguzanyo mu gihe nta masezerano yabaye hagati y’izo “entreprises” ebyiri, akaba ariho Urukiko Rukuru rw’Ubucuruzi rwahereye ruvuga ko ibyo uhagarariye Ets KALINDA SEKWEKWE avuga bidafite ishingiro. Avuga kandi ko ubucuruzi bwa Ets KALINDA SEKWEKWE bugaragarira mu bitabo, ko nta kuntu ubucuruzi bwa sosiyete imwe bwagaragara mu gitabo cy’iyindi sosiyete bitanagaragaza byibura ko ari ayo yagurijwe. Avuga na none ko Ets KALINDA SEKWEKWE yakoraga umurimo w’ubwikorezi bw’ibintu ibivana mu Rwanda ibijyana i Goma, bityo ko anibaza niba ariya 76.216.240Frw atari ubwishyu bwa serivisi yatanze z’ubwikorezi buva mu Rwanda.

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UKO URUKIKO RUBIBONA. [22] Ingingo ya 12(1) y’Itegeko N°06/2001 ryo ku wa 20/01/2001 rishyiraho umusoro ku nyongeragaciro ryakoreshwaga igihe igenzura ryabereye, iteganya ko ibintu n'imirimo bisoreshwa, hakurikijwe iri tegeko, iyo ibintu bikorwa hagamijwe ikiguzi n'usoreshwa wiyandikishije ubwe, uwo bafatanije, cyangwa umukozi we, hakurikijwe ibisabwa bikubiye mu ngingo ya 4 n’iya 934 z’iri Tegeko. [23] Urukiko rurasanga kuba Kalinda Sekwekwe atuye mu Rwanda ariko akaba afite “Station” i Goma kandi ikaba imugirira akamaro ari mu Rwanda, ariko akaba atabasha kugaragaza ko iyo “station” yamugurije amafaranga agera kuri 76.216.240Frw avuga ko yanyuze kuri konti ye mu Rwanda aturutse i Goma, rurasanga hashingiwe ku ngingo z’amategeko zavuzwe haruguru agomba gucibwa umusoro ku nyongeragaciro. [24] Ingingo ya 3 y’Itegeko Nº15/2004 ryo ku wa 12/06/2004 ryerekeye ibimenyetso mu manza n’itangwa ryabyo iteganya ko: buri mu buranyi agomba kugaragaza ukuri kw’ibyo aburana, naho ‘ingingo ya 9 y’Itegeko Nº21/2012 ryo kuwa 14/6/2012 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, iteganya ko: Urega agomba kugaragaza ibimenyetso by’ibyo aregera. Iyo abibuze, uwarezwe aratsinda. [25] Urukiko rusanga na none kandi ari nta kimenyetso uhagarariye Ets KALINDA SEKWEKWE yigeze ashyikiriza inkiko cyerekana ko 76.216.240Frw ari umwenda “Station Customer Care Services” yayigurije kugira ngo azayifashishe kwishyura umwenda ifite muri I&M Bank, bikaba bitanasobanutse ukuntu ayo mafaranaga aho gushyirwa muri banki yari ifitiwe umwenda, yajyanwe mu yindi banki, akaba nta n’ikigaragaza ko yari agenewe kwishyura uwo mwenda bavuga. Ikindi ni uko “Bons de prélèvement” zerekanywe nazo zitagaragaza ko ayo mafaranga yari agamije kwishyura uwo mwenda. Byongeye kandi kuba Kalinda Sekwekwe ariwe nyiri Ets KALINDA SEKWEKWE akaba na nyiri Station Customer Care y’i Goma, bimworoheye ko yafata amafaranga ya sosiyete imwe akayakoresha agamije kuyabyaza inyungu mu bindi bikorwa bye, kuba rero Ets KALINDA SEKWEKWE itarashoboye gutanga ibimenyetso bitarimo ugushidikanya na guke, byerekana ko 76.216.240 Frw atagombaga gusoreshwa igomba kubitsindirwa, bityo iyi ngingo y’ubujurire nayo ikaba nta shingiro ifite. 3) Gusuzuma niba 12.032.500Frw akwiye kuvanwa mu byacurujwe ntasoreshwe. [26] Me Musafiri Alain avuga mu mwanzuro yatanze muri uru rubanza ko hari 12.032.500Frw ya TVA yashyizwe kuri konti ya Ets KALINDA SEKWEKWE n’umukiriya we HASS PETROLEUM, ajyanye n’inyemezabuguzi yari yamukoreye ariko ikiguzi cyo ntiyakimuha kuko

34Ingingo ya 9: imirimo ifatwa nk'ikorerwa mu Rwanda iyo uyikora: a) afite icyicaro mu Rwanda kandi nta handi agifite; b) nta cyicaro afite mu Rwanda cyangwa ahandi hose, ariko akaba asanzwe atuye mu Rwanda; c) afite icyicaro mu Rwanda n'ahandi ariko icyicaro cy'ibikorwa bye byitirirwa uwo murimo ukorwa kikaba ikiri mu Rwanda; d) nta cyicaro afite mu Rwanda ahubwo akakigira ahandi ariko abo uwo murimo ukorerwa bawukenera cyangwa ukabagirira akamaro mu Rwanda. Mu gihe ingingo ya 4 y’itegeko ryavuzwe haruguru iteganya ko …ibintu bishyirwa mu rwego rw'ibigurwa mu Rwanda: a) igihe byoherezwa hanze y'u Rwanda ku buryo buhoraho cyangwa budahoraho. b) igihe kubishyira ku masoko bisaba ko bibanza gutunganywa no guteranyirizwa ku butaka bw'u Rwanda akaba ariho bihagurukira.

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yamwishyuraga umwenda nawe yari amufitiye, Ets KALINDA SEKWEKWE ikaba yaramenyekanishije iyo TVA muri RRA iranayishyura. Iyi ngingo ye y’ubujurire ntacyo yayivuzeho mu gihe cy’iburanisha, ndetse n’uwari uhagarariye RRA akaba ntacyo yayivuzeho kabone no mu mwanzuro we. UKO URUKIKO RUBIBONA [27] Urukiko rurasanga iki kibazo kitasuzumwe mu rubanza rwajuririwe ku mpamvu y’uko kitigeze kigezwa kwa Komiseri Mukuru w’Imisoro, no muri uru rubanza kitasuzumwa kuko ababuranyi batakigiyeho impaka. 4) Gusuzuma indishyi zasabwe mu rubanza. a) Ku byerekeye indishyi zasabwe na Ets KALINDA SEKWEKWE. [28] Me Musafiri Alain yasabiye uwo ahagarariye 500.000Frw y’igihembo cya Avoka, Me Kabibi Spéciose avuga ko batazihabwa kuko nta shingiro zifite. UKO URUKIKO RUBIBONA [29] Urukiko rurasanga nk’uko byagaragajwe haruguru, ingingo zose z’ubujurire zatanzwe na Ets KALINDA SEKWEKWE ari nta shingiro zifite, bityo ikaba nta ndishyi yahabwa muri uru rubanza. b) Ubujurire bwuririye ku bundi bwatanzwe na Rwanda Revenue Authority bugamije gusaba indishyi. [30] Uhagarariye Rwanda Revenue Autority avuga ko ashingiye ku ngingo ya 258 y’Igitabo cya gatatu cy’Urwunge rw’amategeko mbonezamubano, asaba indishyi zijyanye no gushorwa mu manza ku mpamvu z’amaherere no guteshwa igihe cy’ubusa kandi hari indi mirimo bakagombye gukora, asaba ko Ets KALINDA SEKWEKWE yategekwa kubaha indishyi zingana na 2.000.000Frw. [31] Me Musafiri Alain avuga ko Me Kabibi yaje nka mandataire akaba nta ndishyi yahabwa. UKO URUKIKO RUBIBONA [32] Urukiko rurasanga kuba Ets KALINDA SEKWEKWE yarajuriye muri uru Rukiko, ubujurire bwayo bukaba budafite ishingiro nyamara RRA yararuhamagawemo, byumvikana ko hari icyo byayangirije, bityo hashingiwe ku ngingo ya 258 y’igitabo cya gatatu cy’urwunge rw’amategeko mbonezamubano, iteganya ko igikorwa cyose cyangirije undi gituma uwagiteje abiryozwa, Ets KALINDA SEKWEKWE ikaba igomba kwishyura RRA amafaranga y’ikurikiranarubanza angana na 500.000Frw kuko 2.000.000Frw isaba ari ikirenga kandi ikaba nta bimenyetso yayatangiye. III. ICYEMEZO CY’URUKIKO. [33] Rwemeje ko ubujurire bwatanzwe na Ets KALINDA SEKWEKWE nta shingiro bufite.

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[34] Rwemeje ko ubujurire bwuririye ku bundi bwatanzwe na Rwanda Revenue Authority bufite ishingiro kuri bimwe. [35] Rwemeje ko urubanza No R.COM0075/12/HCC rwaciwe n’Urukiko Rukuru rw’Ubucuruzi ku wa 18/01/2013, rudahindutse uretse ku bijyanye n’indishyi Rwanda Revenue Authority igenewe kuri uru rwego. [36] Rutegetse Ets KALINDA SEKWEKWE guha Rwanda Revenue Authority 500.000Frw y’ikurikiranarubanza. [37] Rutegetse ko amafaranga y’igarama yatanzwe mu bujurire ahwanye n’imirimo yakozwe mu rubanza. IKIGO CY’IMISORO N’AMAHORO v. AGESPRO SECURITY [Rwanda URUKIKO RUKURU RW’UBUCURUZI – RCOMA 0296/13/HCC (Niwemugeni, J.) 20 Nzeli 2013] Amategeko y’imisoro – Ibaruwa ishinganye – Igihe umusoreshwa yanze kwakira ibaruwa ishinganye, ibiro by'iposita bikora inyandiko igaragaza ko nyiri ubwite yanze ubutumwa, bakoherereza kopi yayo ubuyobozi bw’imisoro – Itegeko n° 25/2005 ryo kuwa 04/12/2005 rigena imitunganyirize y’isoresha, ingingo ya 5, igika cya 3. Amategeko y’imisoro – Ihagarikwa ry’ubusaze bw’igenzura – Ubusaze bw’igenzura buhagarikwa n’itangwa ry’inyandiko imenyesha umusoreshwa igihe azagenzurirwa – Itegeko n° 25/2005 ryo kuwa 04/12/2005 rigena imitunganyirize y’isoreshank’uko ryahinduwe kandi ryujujwe kugeza ubu, ingingo ya 27, igika cya 3. Amategeko agenga imiburanishirize y’imanza z’ubucuruzi – Gutanga ibimenyetso – Urega agomba kugaragaza ibimenyetso by’ibyo aregera, iyo abibuze uwarezwe aratsinda – 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: Ikigo cy’Imisoro n’Amahoro, cyakoreye AGESPRO Security, igenzura ry’imisoro y’imyaka ya 2006, 2007, 2008 na 2009 cyemeza yuko agomba kwishyura umusoro ungana na 95.277.440Frw. AGESPRO yajuririye kwaKomiseri Mukuru nabwo ntiyanyurwa n’igisubizo yahawe bituma itanga ikirego mu Rukiko rw’Ubucuruzi rwa Nyarugenge, rwemeza yishyuraumusoro ufatirwa ungana na 9.123.604Frw. Ikigo cy’Imisoro n’Amahorocyajuririye mu Rukiko Rukuru rw’Ubucuruzi kivuga ko umucamanza yirengagije ko iposita yagaruye iyo baruwa kuko AGESPRO yanze kuza kuyifata, kandi ibyo iposita ikaba yarabigaragaje ku ibahasha igaragaza amatariki yagiye imenyesherezaho AGESPRO. Indi ngingo y’ubujurire ni uko umucamanza yemeje ko habayeho ubusaze ku myaka ya 2006 na 2007 mu gihe bwahagaritswe n’inyandiko igenzura yo kuwa 23/12/2009. Yavugaga kandi ko mucamanza yemeje ko ku myaka ya 2008 na 2009 hishyurwa gusa umusoro ufatirwa Ku mpamvu ya mbere y’ubujurire, AGESPRO yisobanuye ko iyo baruwa ari kopi nta mwimerere wayo ugaragazwa, bikaba byari bihagije ngo umucamanza yemeze ko nta gaciro

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yahabwa. Ku mpamvu y’ubusaze, AGESPRO ivuga ko kuba umucamanza yaremeje ko habayeho ubusaze akirengagiza inyandiko imenyesha igenzura yo ku wa 23/12/2009,ari uko igenzura ryabaye ridashingiye kuri iyo nyandiko kubera yuko iryakozwe ryakozwe nyuma y’imyaka ibiri n’abarikoze akaba ataribo bagombaga kurikora.Kubirebana n’uko umucamanza yemeje ko mu myaka 2008 na 2009 hishyurwa gusa umusoro ufatirwa,AGESPRO yayuririyeho itanga ubujurire bwuririye ku bundi ivuga ko umucamanza yashingiye ku ngingo itari yo kuko yashingiye kungingo ya 53 y’itegeko rigena imisoro itaziguye ku musaruro, kandi umusoro Agespro isabwa gutanga Atari umusoro ku mushahara. Kuri ino ngingo, Ikigo cy’Imisoro n’Amahoro kuvuga ko usibye umusoro ufatirwa uri muri uwo wemejwe n’urukiko, harimo umusoro ku nyungu n’umusoro nyongeragaciro,ayemejwe n’umucamanza akaba ari umusoro ufatirwa gusa. Incamake y’icyemezo: 1. Mu gihe Ikigo cy’Imisoro n’Amahoro cyoherereje umusoreshwa ibaruwa hakoreshejwe iposita akanga kuyakira, haba hagomba gukorwa inyandikomvugo igaragaza ko nyir’ubwite yanze kwakira ubwo butumwa kopi yayo ikohererezwa Ikigo cy’Imisoro n’Amahoro. 2. Kuba inyandiko yo kuwa 23/12/2009, yaravugaga ko igenzura rizakorwa kuwa 11/01/2010, rikozwe n’ishami ry’abasoreshwa bato n’abaciriritserikaba ritarabayeho, ahubwo hagakorwa irindi naryo rikozwe n’abagenzuzi batandukanye n’abavugwagwa mu rwandiko rwa 23/12/2009, bivuga yuko igenzura ryabaye ridashingiye ku nyandiko imenyesha igenzura yo kuwa 23/12/2009, kuko ryo ryashaje hakaba hashize imyaka irenze itatu. 3. Kuba Ikigo cy’Imisoro n’Amahoro kitagaragaza umusoro umucamanza yagombaga kwemeza ko AGESPRO yishyura ungana, ntikinagaragaze uwo ari wo, ishingiro n’ibimenyetso byawo, bituma ubujurire bwacyo budahabwa ishingiro. AGESPRO nayo kuba itabasha kugaragaza umusoro umucamanza yayiciye uwo ari wo mu bwoko butatu bw’umusoro yaciwe, bituma ubujurire bwayo bwuririye ku bundi budahabwa agaciro. Ubujurire nta shingiro bufite; Urubanza rwajuririwe ntiruhindutse; Amagarama aherereye ku wajuriye.

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 n° 25/2005 ryo kuwa 04/12/2005 rigena imitunganyirize y’isoresha nk’uko ryahinduwe kandi ryujujwe kugeza ubu, ingingo ya 5 igika cya 3 n’iya 27, igika cya 3. Nta manza zifashishijwe.

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Urubanza I. IMITERERE Y’URUBANZA [38] Ikigo cy’Imisoro n’Amahoro, (RRA) kiravuga ko cyakoreye AGESPRO security Ltd igenzura ry’imisoro y’imyaka ya 2006, 2007, 2008 na 2009, maze mu nyandiko igena umusoro imenyeshwa ko igomba kwishyura imisoro n’ibihano bijyanye nayo, ntiyabyishimira, ijuririra kwa Komiseri Mukuru, ariko na bwo ntiyanyurwa n’igisubizo yahawe, itanga ikirego mu Rukiko rw’Ubucuruzi rwa Nyarugenge, urukiko rwemeza ko ku musoro ungana na 95.277.440Frw yari yaciwe, yishyura umusoro ufatirwa ungana na 9.123.604Frw. [39] Ikigo cy’Imisoro n’Amahoro, (RRA) nticyishimiye imikirize y’urwo rubanza, kirujuririra muri uru Rukiko ku mpamvu z’ubujurire zigaragara mu isesengura ry’uru rubanza. AGESPRO nayo yuririye kuri ubwo bujurire igaragaza kon’umusoro yaciwe n’urukiko na wo itawemera. Muri uru rubanza, urukiko rugiye gusuzuma niba impamvu z’ubujurire zitangwa n’ababuranyi zifite ishingiro. II. ISESENGURA RY’URUBANZA 1. Ku mpamvu y’ubujurire y’uko Urukiko rwavuze ko ibaruwa n° 1862/ORR/DRI/PMC/DA/09 yo kuwa 23/12/2009 yamenyeshaga AGESPRO Security ko izakorerwa igenzura nta gaciro yahabwa ngo kuko itashyikirijwe AGESPRO Security Ltd cyangwa ngo hakorwe inyandikomvugo yo kwanga kuyakira. [40] Ikigo cy’Imisoro n’Amahoro, (RRA) kiravuga ko ibi umucamanza yemeje binyuranyije n’ibiteganywa n’ingingo ya 5 igika cya 2 y’Itegeko n° 25/2005 ryo kuwa 4/12/2005 rigena imitunganyirize y’isoreshwa nk’uko ryahinduwe kandi rikuzuzwa kugeza ubu. Ko kuba umucamanza yarakoresheje igika cya 3 cy’iyi ngingo iteganya ko: “Ibiro by’iposita cyangwa umuhesha w’inkiko, bakora inyandiko igaragaza ko nyir’ubwite yanze ubutumwa, bakoherereza kopi yayo ubuyobozi bw’imisoro” ko umucamanza yirengagije ko iposta yagaruye iyo baruwa kuko AGESPRO Security yanze kuza kuyifata, kandi ibyo iposita ikaba yarabigaragaje ku ibahasha yarimo iyo baruwa aho yagiye igaragaza amatariki yagiye imenyesherezaho AGESPRO ariko ntize kuyifata. [41] AGESPRO yo ivuga ko kuba iyo baruwa ivugwa ari kopi nta mwimerere wayo RRA igaragaza kuko ivuga ko ntayo yabona, byari bihagije kugira ngo umucamanza yemeze ko nta gaciro yahabwa. Ikindi kuba umucamanza yarashingiye ku gika cya 3 cy’ingingo ivuzwe haruguru, AGESPRO iravuga ko RRA itagaragaza itegeko umucamanza yishe, kuko iposta yagombaga gukora inyandiko mvugo iteganywa n’iyo ngingo. [42] Igika cya 3 cy’ingingo ya 5 y’Itegeko ryavuzwe haruguru, igaragaza neza uburyo iposta isubiza ibaruwa yanze kwakirwa na nyirayo mu Kigo cy’Imisoro n’Amahoro, ko hagomba gukorwa inyandikomvugo igaragaza ko nyir’ubwite yanze kwakira ubwo butumwa. Kuvuga ko iposita yagaragaje ku ibahasha amatariki yagiye imenyeshaho AGESPRO ariko ntize gufata iyo baruwa, uru Rukiko rusanga bitahabwa agaciro kuko bidakurikije ibyo igika cya 3 cy’ingingo ya 5 yavuzwe haruguru iteganya.

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2. Ku mpamvu y’ubujurire y’uko umucamanza yemeje ko habayeho ubusaze ku myaka ya 2006 na 2007. [43] Ikigo cy’Imisoro n’Amahoro kiravuga ko umucamanza yemeje ko hari ubusaze ngo kuko ibaruwa yo kuwa 06/03/2012 imenyesha umusoreshwa ko azagenzurwa, n’iyo kuwa 14/11/2012 y’inyandiko ikosora, zatanzwe nyuma y’imyaka itatu harabayeho ubusaze. Kiravuga ko umucamanza yashingiye ku ibaruwa yo kuwa 06/03/2012, yemeza ko ari yo nyandiko imenyesha umusoreshwa ko azagenzurwa, kandi inyandiko imenyesha igenzura yashingiweho ari iyo kuwa 23/12/2009, yahagaritse ubusaze bw’imyaka 3, hashingiwe ku ngingo ya 27 igika cya 3 y’Itegeko rigena imitunganyirize y’isoreshwa nk’uko ryahinduwe kandi rikuzuzwa kugeza ubu. [44] AGESPRO Security Ltd yo ivuga ko igenzura ryabaye ridashingiye ku nyandiko imenyesha igenzura yo kuwa 23/12/2009 kubera ko: a) Inyandiko yo kuwa 23/12/2009, yavugaga ko igenzura rizakorwa kuwa 11/01/2010, ariko iryo genzura rikaba ritarabaye, kuko iryakozwe ryakozwe nyuma y’imyaka ibiri. b) Igenzura rivugwa mu nyandiko yo kuwa 23/12/2009 ryagombaga gukorwa n’abitwa Mukamurenzi Annonciata na Kanyemera Vincent, ariko igenzura rigibwaho impaka, si abo uko ari babiri barikoze. c) Igenzura rivugwa mu nyandiko yo kuwa 23/12/2009 ryagombaga gukorwa n’ishami ry’abasoreshwa bato n’abaciriritse, mu gihe igenzura rigibwaho impaka, ryakozwe n’ishami ry’abasoreshwa banini. [45] Hashingiwe ku biteganywa n’ingingo ya 27 igika cya 3 yavuzwe haruguru iteganya ko: “…ubusaze buvugwa muri iki gika buhagarikwa n’inyandiko imenyesha umusoreshwa igihe azagenzurirwa…”, uru Rukiko rurasanga ibivugwa n’Ikigo cy’Imisoro n’Amahoro ko inyandiko yashingiweho hakorwa igenzura ari iyo kuwa 23/12/2009 aho kuba iyo kuwa 06/03/2012, nta shingiro byahabwa kubera impamvu eshatu (a;b;c) zagaragajwe haruguru zitangwa na AGESPRO Security. 3. Ku mpamvu y’ubujurire y’uko umucamanza yemeje ko ku myaka ya 2008 na 2009 yavanyeho umusoro w’ikirenga (80.590.256 Frw), anemeza ko hishyurwa umusoro muke (9.123.604Frw). [46] Ikigo cy’Imisoro n’Amahoro kiravuga ko usibye umusoro ufatirwa uri muri uwo wemejwe n’urukiko, harimo umusoro ku nyungu n’umusoro ku nyongeragaciro, ayemejwe n’umucamanza akaba ari umusoro ufatirwa gusa. Kuri iyi mpamvu, AGESPRO nayo yayuririyeho itanga ubujurire bwuririye ku bundi ivuga ko umucamanza yashingiye ku ngingo itari yo kuko yashingiye kungingo ya 53 y’Itegeko rigena imisoro itaziguye ku musaruro, kandi umusoro AGESPRO isabwa gutanga atari umusoro ku mushahara. [47] Hashingiwe ku ngingo ya 9 y’Itegeko ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, uru Rukiko rurasanga Ikigo cy’Imisoro n’Amahoro kitagaragaza umusoro umucamanza yagombaga kwemeza ko AGESPRO yishyura uko ungana, kikaba kitanagaragaza uwo ari wo, kubivuga mu magambo gusa kitagaragaza ishingiro n’ibimenyetso by’uwo cyemera bikaba bitahabwa ishingiro. AGESPRO

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nayo ntigaragaza umusoro umucamanza yayiciye ashingiye ku ngingo ya 53 y’Itegeko n° 16/2005 rigena imisoro itaziguye ku musaruro uwo ari wo, kuko ivuga ko Atari umusoro ku mushahara ariko ikaba itagaragaza uwo musoro uwo ari wo mu bwoko butatu bw’umusoro yaciwe, kuba itabigaragaza rero, bikaba nta shingiro ubujurire bwe bwuririye ku bundi bwahabwa. III. ICYEMEZO CY’URUKIKO Urukiko Rukuru rw’Ubucuruzi: [48] Rwemeye kwakira ubujurire rwashyikirijwe n’Ikigo cy’Imisoro n’Amahoro. [49] Rwemeje ko nta shingiro bufite. [50] Rukijije ko AGESPRO Security Ltd itsinze, ko Ikigo cy’Imisoro n’Amahoro gitsinzwe. [51] Rutegetse Ikigo cy’Imisoro n’Amahoro kwishyura 12.900Frw ahwanye n’ibyakozwe muri uru rubanza, kikayatanga mu gihe cy’iminsi mirongo itatu urubanza rubaye itegeko, kitayatanga akavanwa mu byacyo ku ngufu za Leta. [52] Rutegetse ko kubindi, hubahirizwa icyemezo cy’urukiko mu rubanza R Com0219/13/TC/Nyge. AUTOXPRESS SARL v. IKIGO CY’IMISORO N’AMAHORO [Rwanda URUKIKO RW’IKIRENGA – RCOMA0084/11/CS (Mugenzi, P.J., Hatangimbabazi na Mukamulisa, J.) 22 Werurwe 2013] Amategeko agenga imisoro – Imenyekanisha ry’Umusoro –Igenzura – Gutegeka umusoro ugomba kwishyurwa no guca ibihano mu gihe umusoreshwa atemera icyaha cy’imenyekanisha ry’umusoro ritari ryo – Komiseri wa gasutamo nta bubasha afite bwo gutegeka umusoro n’ibihano umusoreshwa utemera icyaha, ahubwo hiyambazwa inkiko – Itegeko rigenga za gasutamo z’umuryango wa Afrika y’Iburasirazuba ryo muri 2004, nk’uko ryavuguruwe kugeza ubu, ingingo ya 219 n’iya 220. Incamake y’ikibazo: AUTOXPRESS SARL yavanye amapine mu mahanga mu rwego rw’ubucuruzi maze ikigo cy’imisoro n’amahoro kiyikorera igenzura, gisanga hari imisoro itishyuye igomba kwishyurwa ndetse n’igihano kibikomokaho. AUTOXPRESS SARL yatakambiye Komiseri yerekana ko itemera icyaha ishinjwa na RRA ariko Komiseri ashimangira icyo cyemezo. AUTOXPRESS SARL yahise iyirega mu Rukiko Rukuru rw’Ubucuruzi ivuga ko yasoreshejwe mu buryo bunyuranyije n’amategeko. Urukiko rwemeje ko ikirego cyayo kidafite ishingiro, ruyitegeka kwishyura RRA amafaranga angana na 3.565.691Frw y’umusoro hamwe n’amadolari ijana (100$) y’ibihano. AUTOXPRESS SARL yajuririye mu Rukiko rw’Ikirenga ivuga ko umucamanza yirengagije ingingo ya 219 ya East African Community Act ivuga ko Komiseri wa gasutamo adafite ububasha bwo guca ibihano iyo uregwa atemera icyaha. RRA yo ivuga ko Komiseri atigeze

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ategeka AUTOXPRESS SARL kwishyura umusoro ahubwo icyo yakoze ari ukugaragaza umusoro wagombaga gucibwa hamwe n’ibihano yagombaga guhabwa, ariko ko atigeze ahana kuko icyo yashakaga ari inzira y’ubwumvikane. Incamake y’icyemezo: 1. Mu gihe umusoreshwa atemera icyaha cy’imenyekanisha ry’umusoro ritari ryo ashinjwa n’umusoresha, ntagomba gucibwa umusoro n’ibihano. Kuba Komiseri wa gasutamo yarabikoze ku cyaha umusoreshwa atemera, iyishyuzwa ry’uwo musoro ryakozwe mu buryo budakurikije amategeko, bityo isoreshwa rikaba rigomba gukorwa mu buryo bukurikije amategeko. Ubujurire bufite ishingiro. Isoreshwa ryakozwe mu buryo bunyuranyije n’amategeko. Amagarama y’urubanza aherereye ku warezwe. Amategeko yashingiweho: Itegeko rigenga za gasutamo z’Umuryango wa Afrika y’Iburasirazuba ryo muri 2004, nk’uko ryavuguruwe kugeza ubu, ingingo ya 219 n’iya 220. Nta manza zifashishijwe. Urubanza I. IMITERERE Y’URUBANZA [1] Gasutamo y’Ikigo cy’Igihugu gishinzwe kwinjiza umusoro n’amahoro (RRA) yakoze igenzura ku mapine AUTOXPRESS SARL yavanye mu mahanga mu rwego rw’ubucuruzi, isanga hari imisoro itishyuwe, yandikira AUTOXPRESS SARL iyimenyesha umusoro wagombaga gutangwa ndetse n’igihano iciwe. AUTOXPRESS SARL ntiyabyemeye yandikira Komiseri w’imisoro, uyu nawe agaragaza amafaranga igomba gutanga n’ibihano. [2] AUTOXPRESS SARL yaregeye Urukiko Rukuru rw’Ubucuruzi, ivuga ko yasoreshejwe mu buryo bunyuranyije n’amategeko. Urukiko rwemeje ko icyo kirego nta shingiro gifite, rutegeka AUTOXPRESS SARL kwishyura 3.565.691Frw y’umusoro n’amahoro yaciwe na Komiseri ushinzwe Gasutamo, no kwishyura 100$ y’ibihano yaciwe na Komiseri wa Gasutamo. [3] AUTOXPRESS SARL yajuririye Urukiko rw’Ikirenga, ivuga ko Umucamanza yirengagije ingingo ya 219 ya East African Community Customs Management Act “EAC CMA”, aho mu gika cyayo cya kabiri igaragaza neza ko Komiseri wa Gasutamo adafite ububasha bwo guca ibihano iyo uregwa icyaha atacyemera, ahubwo ko haba inzira y’ubwumvikane, bananiranwa bukaregera inkiko. [4] Urubanza rwaburanishijwe mu ruhame ku wa 21/02/2013, AUTOXPRESS iburanirwa na Me Nsengiyumva Abel naho Me Tugirumuremyi Raphael na Me Sugira Belinda baburanira RRA.

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II. IKIBAZO KIGIZE URUBANZA N’ISESENGURWA RYACYO Kumenya niba Komiseri wa Gasutamo afite ububasha bwo guca ibihano umuntu utemera icyaha. [5] Me Nsengiyumva uburanira AUTOXPRESS SARL avuga ko ingingo yatumye AUTOXPRESS SARL ijurira ari imwe yo kuba Umucamanza yarirengagije ingingo ya 219 ya East African Community Customs Management Act “EAC CMA”. Asobanura ko mu rubanza AUTOXPRESS SARL ijuririra, Urukiko Rukuru rw’Ubucuruzi rwemeje ko Komiseri adafite ububasha bwo guca uwo musoro umuntu utemera icyaha, ko ariko rwemeje ko nta musoro yigeze aca AUTOXPRESS SARL, nyamara mu ibaruwa yayandikiye yarayitegekaga kwishyura byanga bikunze (must be paid). [6] Me Sugira uburanira RRA avuga koicyakozwe ari inyandiko mvugo y’icyaha, ko atari ugutegeka AUTOXPRESS SARL kwishyura, ko icyo Komiseri yakoze ari ukugaragaza umusoro wagombaga gucibwa ndetse n’ibihano biteganyirizwa icyaha. Naho ku byerekeye amagambo, “must be paid”, Me Sugira avuga ko n’ubwo ari uko byanditse, Komiseri yagaragaje icyaha ariko ko atigeze ahana AUTOXPRESS SARL. [7] Me Tugirumuremyi nawe uburanira RRA avuga ko iyo nyandikomvugo y’icyaha ari “statement of offence” yashyikirijwe umusoreshwa kugira ngo ahitemo inzira ashaka, ariko ko icyo RRA iba ishaka ahanini ari inzira yo kumvikana kuko iba idashaka kujyana umuntu mu nkiko. Yasobanuye ko Komiseri atigeze afata AUTOXPRESS SARL nk’umunyacyaha, ahubwo ko yamusabye ubwumvikane ari nabwo yanyuzemo ubwo yajuririraga Komiseri wa Gasutamo. [8] Me Nsengiyumva avuga ko niba RRA ikomeje kuvuga ko itishyuzaga AUTOXPRESS bisobanura ko nta n’umwenda yaba ibarimo, akaba asanga gusa RRA yarahinduye imiburanire aho imenyeye imikirize y’urubanza RCOMA 0087/10/CS yaburanaga na Munyaneza rwaciwe n’Urukiko rw’Ikirenga, rukemeza ko Komiseri adafite ububasha bwo guca ibihano. [9] Inyandikomvugo yakozwe na RRA kuwa 19/01/2010 igaragaza ko AUTOXPRESS SARL yakoze icyaha cy’imenyekanisha ritari ryo, giteganywa n’ingingo ya 203, agace ka b), ya East African Community Customs Management Act, kigahanwa n’ingingo ya 12 y’Itegeko N° 74/2008 ryo kuwa 31/12/2008 rihindura kandi ryuzuza Itegeko N° 25 ryo kuwa 04/12/2005, rigena imitunganyirize y’isoresha, bigatuma inyereza umusoro ungana na 3.565.691Frw. [10] Nyuma y’iyo nyandiko mvugo RRA yandikiye AUTOXPRESS SARL ibaruwa kuwa 26/02/2010, iyimenyesha icyo cyaha n’uwo musoro, inayisaba kwihutira kwishyura ayo mafaranga, hakurikijwe ibiteganywa n’ingingo ya 130(1) ya East African Community Customs Management Act. [11] AUTOXPRESS SARL imaze gutakamba yerekana ko itemera icyaha ishinjwa, RRA yayandikiye amabaruwa abiri yombi yo kuwa 06/04/2010 asubiza ibaruwa yayo yo kuwa 11/03/2010, imwe iyibwira ko imisoro n’amahoro yanyereje igomba kwishyura ari 10.902.730Frw n’ibihano bihwanye na 100$ na 166.313Frw, n’indi iyibwira ko imisoro n’amahoro yanyereje igomba kwishyura ari 3.565.691Frw n’ibihano bihwanye na 100 $ na 54.392Frw.

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[12] N’ubwo uburanira RRA avuga ko nta musoro cyangwa ibihano AUTOXPRESS SARL yategetswe kwishyura, ko icyakozwe gusa ari inyandiko mvugo y’icyaha, kugira ngo ihitemo inzira yo kumvikana aho kujyanwa mu nkiko, Urukiko rurasanga ibyanditse mu mabaruwa yo kuwa 26/02/2010 no kuwa 06/04/2010 yavuzwe haruguru, bigaragaza neza ko AUTOXPRESS SARL yategetswe kwishyura mu by’ukuri ariya mafaranga, RRA ariyo yahisemo inzira y’ikurikiranacyaha nk’uko yari yabikoreye inyandikomvugo y’umugenzacyaha igaragaza icyaha gikurikiranywe. [13] Ingingo ya 219 y’itegeko rya East African Community Customs Management “EAC CMA”, ababuranyi bombi bashingiraho imiburanire yabo, iteganya mu gace kayo ka (1) ko iyo Komiseri wa Gasutamo afite ibimenyetso by’uko umusoreshwa yakoze icyaha, ashobora kurangiza ikibazo mu bwumvikane, umusoreshwa agategekwa amafaranga agomba kwishyura, ariko mu gace kayo ka (2), iyo ngingo igateganya ko ubwo bubasha abukoresha gusa iyo umusoreshwa yemera icyaha bikozwe mu nyandiko yabiteganirijwe (prescribed form). [14] Mu ngingo ya 220 y’iryo tegeko rya East African Community Customs Management, havugwamo ko umuntu wakoze icyaha ashobora gukurikiranwa imbere y’Urukiko rufite ububasha, rukaba rwamuha igihano cy’igifungo cyangwa cy’ihazabu mu gihe ahamwe n’icyaha. [15] Ingingo zombi zimaze kuvugwa zumvikanisha ko gukurikirana icyaha ku musoreshwa ugikekwaho bishobora gukorwa mu buryo bubiri, ubwo kumvikana na we mu gihe yemera icyaha, agacibwa amafaranga, cyangwa akajyanwa mu Rukiko, mu gihe atemera icyaha. [16] Urukiko rurasanga mu gihe AUTOXPRESS SARL itemeraga icyaha yashinjwaga na RRA, haragombaga gukurikizwa ibiteganywa n’ingingo ya 219 ya East African Community Customs Management Act “EAC CMA” yavuzwe haruguru, bityo rero ikaba itaragombaga gucibwa umusoro mu buryo RRA yabikoze ku cyaha itemera, ahubwo iyishyuzwa ry’uwo musoro rikaba ryakorwa mu buryo bukurikije amategeko. III. ICYEMEZO CY’URUKIKO [17] Rwemeje ko ubujurire bwa AUTOXPRESS SARL bufite ishingiro. [18] Rwemeje ko iyishyuzwa ry’umusoro ryakorewe AUTOXPRESS SARL rivanyweho, bidakuyeho ko RRA yakurikirana iyishyuzwa ry’uwo musoro mu buryo bukurikije amategeko. [19] Rutegetse RWANDA REVENUE AUTHORITY “RRA” gutanga amagarama y’urubanza angana na 25.800Frw, itayatanga mu gihe gitegetswe, akavanwa mu mutungo wayo ku ngufu za Leta.

AMSAR v. IKIGO CY’IGIHUGU GISHINZWE KWINJIZA IMISORO N’AMAHORO (RRA) [Rwanda URUKIKO RW’IKIRENGA– RCOM A 0056/10/CS (Mukanyundo, P.J., Havugiyaremye na Kayitesi R, J.) 05 Kanama 2011]

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Amategeko y’imisoro – Igenagaciro ry’Umusoro ku nyungu hashingiwe ku ihame ry’ubwigenge bw’isoreshwa – Buri mwaka usoreshwa ukwawo – Itegeko n° 16/2005 ryo ku wa 18/08/2005 rigena imisoro itaziguye ku musaruro, ingingo ya 2(7°). Amategeko y’imisoro – Igenagaciro k’ubwicungure – Ubwicungure ku gikoresho cy’akazi bubarwa iyo cyakoreshejwe mu nyungu zitaziguye z’ibyo cyagenewe – Itegeko n° 8/97 ryo kuwa 26/06/1997rigena Imisoro itaziguye ku nyungu zinyuranye no ku bihembo nk’uko ryahinduwe kandi ryujujwe kugeza ubu, ingingo ya 10 (2º) ;( 5º). Incamake y’ikibazo: Urega yakorewe igenzura ry’umusoro ku nyungu y’umwaka wa 2003, acibwa umusoro nta nteguza ungana na 25.703.169 Rwf, ajuririye komiseri Mukuru, asubizwa ko ubujurire bwe bufite ishingiro kuri bimwe, ku musoro yaciwe agabanyirizwaho 1.372.044 Rwf, hasigara 24.331.125 Frw. Urega yajuririye Urukiko Rukuru rw’ubucuruzi asaba ko rwayikuriraho uwo musoro asanga yaraciwe kandi muri uwo mwaka yaragize igihombo kingana na 31.862.937 Frw.Urukiko Rukuru rw’Ubucuruzi rwemeje ko ikirego cye nta shingiro gifite, ko umusoro wemejwe na Komiseri Mukuru asubiza ku itakamba ry’urega ugumyeho. Urega yajuririye Urukiko rw’Ikirenga anenga kuba Urukiko Rukuru rw’Ubucuruzi rutarahaye agaciro icyemezo kigaragaza igabanuka ry’umwenda wa 69.583.125 frw yerekeranye na pièces de rechange/spare parts n’imashini zinyuranye, rukanga ko akurwa mu nyungu zisoreshwa mu mwaka wa 2003 kandi nyamara urega yararishye ayo mafaranga, rukaba rutaranitaye no kubwicungure (depreciation) bwa “groupe électrogène” yakoreshwaga aho Umuyobozi Mukuru wungirije wa sosiyete yari atuye mu nyungu zisoreshwa. Naho Uregwa akavuga ko ingingo z’ubujurire bw’urega nta nshingiro zifite kubera ko nta mwaka w’umusoro uvangwa n’undi. Ikindi ni uko kubirebana n’ubwicungure (depreciation) bwa “groupe électrogène” yakoreshwaga aho Umuyobozi Mukuru wungirije wa sosiyete yari atuye, avuga ko atavanwa mu nyungu z’isoreshwa kuko ibivanwamo ari ibyashowe mu birengera inyungu z’umurimo ku buryo butaziguye cyangwa mu birebana n’icungwa risanzwe ry’umurimo akaba atariko byagenze. Incamake y’icyemezo:1. Amafaranga angana na 69.583.838 agaragara mu cyemezo kigaragaza igabanuka ry’umwenda cyatanzwe n’urega ntabwo yakurwa mu nyungu z’isoreshwa ry’umwaka wa 2003, kubera yuko yishyuwe nyuma y’uwo mwaka. Bityo ihame ry’ubwigenge bw’ igihe cy’isoresha rikaba rigomba kubahirizwa. 2. Kugira ngo ubwicungure (depreciation) bw’icyuma gitanga amashanyarazi “groupe électrogène” buvanwe mu nyungu ni uko kiba cyarakoreshejwe mu nyungu z’umurimo cyagenewe ku buryo butaziguye. Mu gihe ubwicungure butemejwe ntabwo byafatwa nka kimwe mu byasohotse bigendanye n’umurimo kugirango buvanwe mu nyungu zisoreshwa. Ubujurire nta shingiro bufite. Urubanza rwajuririwe ntiruhindutse. Amagarama aherereye ku wajuriye.

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Amategeko yashingiweho: Itegeko n° 16/2005 ryo kuwa 18/08/2005 rigena imisoro itaziguye ku musaruro, ingingo ya 2(7°). Itegeko nº 15/2004 ryo kuwa 12/6/2004 ryerekeye ibimenyetso mu manza n’itangwa ryabyo, ingingo ya 35, igika cya gatatu. Itegeko n° 8/97 ryo kuwa 26/06/1997rigena Imisoro itaziguye ku nyungu zinyuranye no kubihembo nk’uko ryahinduwe kandi ryujujwe kugeza ubu, ingingo ya 10 (2º); (5º). Nta manza zifashishijwe. Urubanza I. IMITERERE Y’URUBANZA MURI MAKE [1] Sosiyete AMSAR BURUNDI SA, succursale du Rwanda, yakorewe igenzura ry’umusoro ku nyungu (Impôt sur les Bénéfices des Sociétés) w’umwaka wa 2003, icibwa umusoro nta nteguza (imposition d’office) ungana na 25.703.169 Frw. AMSAR yajuririye Komiseri Mukuru, ayisubiza ko ubwo bujurire bufite ishingiro kuri bimwe, maze ku musoro yaciwe hagabanywaho 1.372.044 Frw, isigara yishyuzwa umusoro ungana na 24.331.125 Frw. AMSAR ntiyishimiye icyo cyemezo, iregera Urukiko Rukuru rw’Ubucuruzi isaba ko rwayikuraho uwo musoro isanga yaraciwe kandi muri uwo mwaka yaragize igihombo kingana na 31.862.937 Frw. [2] Urukiko Rukururw’Ubucuruzi rwemeje ko ikirego cya AMSAR nta shingiro gifite, ko umusoro wemejwe na Komiseri Mukuru wa Rwanda Revenue Authority asubiza ku itakamba rya AMSAR ugumyeho. [3] Mu mpamvu rwashingiyeho, Urukiko rwasanze ku byererekeranye n’uko AMSAR yasoreshejwe nta nteguza byarakurikije amategeko, by’umwihariko ingingo ya 19 igika cya mbere n’iya 24 z’itegeko nº08/97 ryo kuwa 26/06/1997 ryagengaga icyo gihe imisoro itaziguye ku nyungu zinyuranye no ku bihembo. Ku birebana n’uko Rwanda Revenue Authority yanze gukura “amortissement du groupe électrogène” mu nyungu zisoreshwa, rwasanze ayo mafaranga adakwiye gukurwa muri izo nyungu hakurikijwe ibiteganywa n’ingingo ya 10, agace ka 1º, y’itegeko rivuzwe haruguru, naho ku birebana na 69.583.858 Frw avugwa muri note de débit AMSAR yasabaga ko yakurwa mu nyungu zisoreshwa mu mwaka yishyuriwemo, rusanga AMSAR itagaragaza ikimenyetso cy’uko yayasohoye mu mwaka wa 2003, uretse gusa kuba yaremeraga ko hari uwo igomba ayo mafaranga. [4] AMSAR yajuririye urwo rubanza mu Rukiko rw’Ikirenga inenga kuba Urukiko Rukuru rw’Ubucuruzi rutarahaye agaciro note de débit ya 69.583.125 frw yerekeranye na pièces de rechange/spare parts n’imashini zinyuranye, rukanga ko akurwa mu nyungu zisoreshwa mu mwaka wa 2003 kandi nyamara AMSAR yararishye ayo mafaranga SOBIMAC, kandi ko rwanze gukura “amortissement ya groupe électrogène” yakoreshwaga aho Umuyobozi Mukuru wungirije wa sosiyete yari atuye mu nyungu zisoreshwa. Ku ruhande rwayo Rwanda Revenue Authority ivuga ko izo ngingo z’ubujurire nta shingiro zifite.

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[5] Urubanza rwaburanishijwe kuwa 30/06/201, AMSAR ihagarariwe na Me Munderere Léopold hamwe na Me Mugemana J.M.V, naho Rwanda Revenue Authority ihagarariwe na Me Gasana Raoul A. II. IBIBAZO BIGIZE URUBANZA N’ISESENGURA RYABYO a. Kumenya niba 69.583.858 FRW ari kuri note de débit nº 004/2003/MAT yakurwa mu nyungu zisoreshwa mu mwaka wa 2003. [6] Me MunderereLéopold uhagarariye AMSAR avuga ko AMSAR yishyuye ayo mafaranga SOBIMAC, ko ariko kubera ko ariho yari igitangira bitewe n’ibyangombwa byinshi yabanje kuzuza kugira ngo itangire gukorera mu Rwanda, ibishyira mu mwaka wa 2004, kandi ko kubera ko yakoze ihomba ikishyura amafaranga menshi, asanga ayo mafaranga agaragara kuri note de débit yabarwa nk’ayakoreshejwe ( dépense) muri 2003. [7] Me Gasana Raoul A. uhagarariye Rwanda Revenue Authority yibutsa ihame rijyanye na “indépendance des exercices fiscaux”, bishatse kuvuga ko nta mwaka w’umusoro uvangwa n’undi. Asobanura ko amafaranga agaragara kuri iyo note de débit yari atarishyurwa muri 2003, ko ahubwo bigaragara ko hari uwo AMSAR yagombaga kuzayishyura, akaba rero atakurwa mu nyungu zisoreshwa zijyanye n’uwo mwaka hashingiwe ku ngingo ya 10, igika cya kabiri, y’itegeko nº 08/97 ryo kuwa 26/06/1997 ryagengaga imisoro itaziguye ku nyungu zinyuranye no ku bihembo. [8] Ku byerekeranye n’inyemezabuguzi zatanzwe na AMSAR isaba ko zafatwa nk’ikimenyetso ko ibikoresho bijyanye n’ayo mafaranga byaguzwe bikanishyurwa, asobanura ko zitujuje ibiteganywa n’ingingo ya 35,igika cya gatatu y’itegeko nº 15/2004 ryo kuwa 12/6/2004 ryerekeye ibimenyetso mu manza n’itangwa ryabyo,by’umwihariko ku birebana na kopi z’inyandiko zidateyeho icyemezo cy’uko zihuye n’inyandiko y’umwimerere, ko kandi zimwe muri zo zigaragaza ko amafaranga azigaragaraho yishyuwe muri 2005, andi muri 2006, ko rero nta kuntu zaza kugabanya umusoro wo muri 2003. [9] Me Mugemana nawe asobanura ko ayo mafaranga yishyuwe ibikoresho SOBIMAC yari yaraguze na sosiyete ASTALDI nyuma nayo ibigurisha AMSAR iyigurije amafaranga kugira ngo iyorohereze mu rwego rw’imikoranire hagati yabo nka sosiyete zifitanye isano. [10] Ingingo ya 10 y’itegeko nº8/97 ryo kuwa 26/06/1997 rishyiraho amategeko agenga imisoro itaziguye ku nyungu zinyuranye no ku bihembo ryakurikizwaga mu mwaka wa 2003 iteganya ko urwunguko rugenwa havanyweho ibyasohotse byose. Isobanura ariko ko kugira ngo amafaranga ajyanye n’ibyo byasohotse, kimwe n’ibindi bitubya umutungo avanwe mu nyungu zisoreshwa hagomba kuba hujujwe ibikurikira : 1º Kuba amafaranga yarashowe mu birengera inyungu z’umurimo ku buryo butaziguye, cyangwa mu birebana n’icungwa risanzwe ry’umurimo; 2º Kuba amafaranga yasohotse ajyana n’imirimo idashidikanywa y’akazi kandi ifite gihamya ihagije igaragaza ukuri kw’ibyanditse mu ibaruramari; 3º Kuba byarabaruwe, hakurikijwe amategeko abigenga, mu byatunze umurimo mu mwaka bifatwaho nk’umwenda udashidikanywa mu nyito no mu ngano.

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[11] Hashingiwe kuri iyi ngingo, cyane cyane mu duce twayo, aka (2) n’aka (5), Urukiko rurasanga dépenses zingana na 69.583.858 frw zigaragara muri note de débit yatanzwe na AMSAR zitakurwa mu nyungu zisoreshwa mu mwaka wa 2003, kuko nk’uko bigaragazwa n’iyo note de débit, ayo mafaranga atishyuwe koko muri 2003, ko ahubwo yishyuwe nyuma. [12] Urukiko rurasanga kandi ibimenyetso bindi AMSAR itanga bigizwe n’inyemezabuguzi, uretse n’uko bitubahiriza ibiteganywa n’ingingo ya 35 igika cya gatatu y’itegeko nº 15/2004 ryo kuwa 12/6/2004 ryerekeye ibimenyetso mu manza n’itangwa ryabyo, bigaragaza nabyo ahubwo ko amafaranga amwe yishyuwe muri 2005, andi yishyurwa muri 2006, ndetse n’impamvu yishyuwe ikaba ahubwo ari indi, kuko basobanura ko ari “remboursement des frais” aho kuba kwishyura ibyo bikoresho bivugwa, bityo ingingo y’ubujurire ya AMSAR ko amafaranga ari kuri note de débit yakurwa mu nyungu zisoreshwa mu mwaka wa 2003 ikaba nta shingiro. b) Kumenya niba amortissement du groupe électrogène yakoreshwaga mu icumbi ry’akazi ry’umuyobozi wungirije wa sosiyete yakurwa mu nyungu zisoreshwa. [13] Kuri iyi ngingo Me Munderere Léopold avuga ko basanga nta mpamvu Rwanda Revenue Authority yari kwemera amortissement ku bintu bimwe ngo iyange ku birebana na groupe électrogène ku mpamvu z’uko ngo atari “dépense professionnelle”. Asobanura ko kubera ikibazo cy’umuriro cyariho mu mwaka wa 2003, uwo muyobozi rimwe yakoreraga akazi mu biro, ubundi agakorera mu rugo, ko hakurikijwe inshingano z’umuyobozi w’urwo rwego amafaranga yatanzwe kuri iyo “groupe électrogène” yagombye gushyirwa mu rwego rw’amafaranga yakoreshejwe mu bijyanye n’akazi akavanwa mu nyungu zisoreshwa. [14] Me Gasana Raoul avuga ko ibintu bisobanutse mu ngingo ya 10 y’itegeko nº8/97 ryo kuwa 26/06/1997 rishyiraho amategeko agenga imisoro itaziguye ku nyungu zinyuranye no ku bihembo mu gace kayo ka mbere aho ivuga ibyerekeranye n’ibivanwa mu nyungu zisoreshwa (charges déductibles/ deductible expenses from company tax), ikaba igaragaza by’umwihariko ko ibyo bivanwamo ari ibyashowe mu birengera inyungu z’umurimo ku buryo butaziguye (dans l’intérèt direct de l’exploitation). Akomeza avuga ko ikigomba kurebwa ari nacyo Rwanda Revenue Authority yashingiyeho ari ibiba amortis, akaba ariyo mpamvu yemeye amortissement y’ibikoresho bimwe igakuramo “groupe électrogène” yakoreshwaga ku muyobozi mukuru wungirije wa sosiyete kuko ingingo y’itegeko ivuga ibifite “lien direct/direct interest” n’akazi, ko atari ibifite lien “indirect” nk’uko bimeze ku bijyanye na “groupe électrogène” yakoreshwaga mu rugo rw’umuyobozi mukuru wungirije, gutandukanya ibifitanye lien direct n’ibitayifite bikaba byagorana. [15] Ingingo ya 10 y’itegeko nº 8/97 ryo kuwa 26/06/1997 rivuzwe haruguru ryakurikizwaga mu mwaka wa 2003 mu gace kayo ka mbere iteganya ko urwunguko rugenwa havanyweho ibyasohotse byose, ko kugirango amafaranga yerekeranye n’ibyo byasohotse avanwe mu nyungu, agomba kuba yarashowe mu birengera inyungu z’umurimo ku buryo butaziguye, cyangwa mu birebana n’icungwa risanzwe ry’umurimo. [16] Hashingiwe kuri iyi ngingo, Urukiko rurasanga “groupe électrogène” ivugwa, n’ubwo muri rusange yakoreshwaga mu rwego rwo korohererza uwo muyobozi ngo ashobobore gutunganya inshingano ze neza z’akazi, kuba yarakoreshwaga no mu yindi mirimo yo mu rugo ishobora kuba idafite aho ihuriye n’inshingano ze z’akazi bituma isano itaziguye (lien

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direct)iteganywa n’itegeko ishidikanywaho, bityo amortisement ijyanye nayo ikaba itagomba kuvanwa mu nyungu zisoreshwa. [17] Urukiko rurasanga kandi ku ruhande rwa AMSAR abayihagarariye batarashoboye kurugaragariza ibyagenerwaga uwo muyobozi bijyanye no kumworohereza akazi birimo by’umwihariko ibyerekeranye n’imikoreshereze ya “groupe électrogène” ivugwa. [18] Hashingiwe ku bimaze kuvugwa, urukiko rurasanga amortissement y’iyo groupe électrogène itafatwa nka dépense professionnelle kugira ngo ivanwe mu nyungu zisoreshwa, bityo ubujurire bwa AMSAR no kuri iyi ngingo bukaba nta shingiro bufite. III ICYEMEZO CY’URUKIKO [19] Rwemeye kwakira ubujurire rwashyikirijwe na AMSAR BURUNDI SA,, succursale du Rwanda kuko bwatanzwe mu buryo bukurikije amategeko, ko ariko nta shingiro bufite; [20] Rwemeje ko urubanza RCOM 0115/09/HCC rwaciwe n’Urukiko Rukuru rw’Ubucuruzi kuwa 29/04/2010 rudahindutse; [21] Rutegetse AMSAR BURUNDI SA, succursale du Rwanda, gutanga amagarama y’urubanza angana na 23.300Frw, itayatanga mu gihe cy’iminsi umunani akavanwa mu byayo ku ngufu za Leta.

2. IMANZA Z’UBWIKOREZI RWANDAIR LTD v. KARANGWA [Rwanda URUKIKO RW’IKIRENGA – RCOMAA0025/13/CS (Mutashya, P.J., Nyirinkwaya na Hitiyaremye, J.) 31 Nyakanga 2015] Amategeko agenga gutwara abantu mu ndege – Ibikomere by’umutima bikomoka ku mpanuka y’indege – Amasezerano mpuzamahanga ya Varsovie ateganya ko ibigomba gutangirwa indishyi mu gihe habaye impanuka y’indege, ari urupfu, ibisebe cyangwa se ibindi bikomere by’umubiri, ibikomere by’umutima bikaba bitari mu bitangirwa indishyi – Amasezerano mpuzamahanga ya Varsovie yo kuwa 12/10/1929 yerekeye gutwara abantu mu ndege, ingingo ya 17. Incamake y’ikibazo: Karangwa Oreste yagiranye amasezerano na RWANDAIR Ltd yo kumutwara mu ndege kuva i Kigali kugera Uganda ikanamugarura. Ku munsi w’urugendo iyo indege yakoze impanuka igihaguruka ku kibuga cy’indege i Kanombe. Karangwa Oreste yaje gutanga ikirego mu Rukiko Rwisumbuye rwa Gasabo asaba indishyi zishingiye ku masezerano yo gutwara abantu mu ndege atarubahirijwe, urwo rukiko ruca urubanza ruvuga ko nta bubasha rufite bwo gusuzuma ikirego cye. Yaje kongera gutanga ikirego mu Rukiko rw’Ubucuruzi rwa Nyarugenge, RWANDAIR Ltd itanga inzitizi ivuga ko ikirego cyashaje kuko atubahirije ibihe byo kurega biteganywa n’itegeko. Urukiko rwaciye urubanza rubanziriza urundi rwemeza ko iyo nzitizi nta shingiro ifite. Urubanza rwaburanishijwe mu mizi, Urukiko rwemeza ko Karangwa

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Oreste atsinze, rutegeka RWANDAIR Ltd kumuha indishyi zingana na miliyoni eshatu (3.000.000) n’amafaranga ibihumbi magana atatu (300.000) y’igihembo cya avoka. RWANDAIR Ltd ntiyishimiye imikirize y’urubanza, irujuririra mu Rukiko Rukuru rw’Ubucuruzi, ivuga ko Urukiko rw’Ubucuruzi rutahaye agaciro ibyerekeranye n’ubuzime bw’icyaha, ko no mu kubara indishyi hakoreshejwe amategeko atariyo, Karangwa Oreste na we atanga ubujurire bwuririye ku bundi avuga ko indishyi yagenewe zabazwe nabi. Uru Rukiko rwaciye urubanza rwemeza ko Karangwa atsinze, rutegeka RWANDAIR Ltd kumwishyura amadorali 183.523USD, amafaranga y’amanyarwanda ibihumbi magana atanu (500.000) y’ikurikiranarubanza n’igihembo cya avoka ku rwego rw’ubujurire, rutegeka kandi ko ku bindi hubahirizwa icyemezo cy’Urukiko rubanza. RWANDAIR Ltd ntiyishimiye imikirize y’urubanza, irujuririra mu Rukiko rw’Ikirenga, ivuga ko yaburanye isobanura ko Karangwa Oreste atari agifite uburenganzira bwo kurega kuko yarengeje igihe giteganywa n’amategeko, igasobanura ko impanuka yabaye ku itariki ya 12/11/2009, ko hashingiwe ku ngingo ya 29 ya Convention de Varsovie, itariki ya nyuma yo kurega yari iya 11/11/2011. Ivuga kandi ko Urukiko rutagombaga gutanga indishyi rushingiye ku ntimba Karangwa Oreste avuga yatewe n’impanuka, kuko nta bikomere ku mubiri iyo mpanuka yamuteye, ko n’indishyi zatanzwe zabazwe mu buryo bunyuranyije n’amategeko. Uburanira Karangwa avuga ko yakomeretse, akaba agomba kubibonera indishyi, ko ibikomere bivugwa mu masezerano yashingiweho mu rubanza atari ibyo ku mubiri gusa, ko ahubwo n’ibikomere byo ku mutima birimo kandi hakaba hari impapuro zo kwa muganga zerekana ko ibyo bikomere yabigize kuko yahungabanye bikomeye. Ku munsi w’iburanisha, uburanira Karangwa yatanze inzitizi yo kutakira ubujurire bwa RWANDAIR avuga ko yatsinzwe ku mpamvu zimwe ku rwego rwa mbere n’urwa kabiri, maze Urukiko rw’Ikirenga rufata icyemezo mu rubanza rubanziriza urundi ko iyo nzitizi nta shingiro ifite. Urukiko rw’Ikirenga kandi rwemeje mu rubanza rubanziriza urundi, ko ibijyanye n’ubuzime bw’ikirego nta shingiro bufite. Incamake y’icyemezo: Kuba abateguye aya Masezerano Mpuzamahanga ya Varsovie, barateganyije mu ngingo yayo ya 17 ko ibigomba gutangirwa indishyi mu gihe habaye impanuka y’indege, ari urupfu (la mort), ibisebe (blessures) cyangwa se ibindi bikomere by’umubiri (ou toute autre lésion corporelle), ayo yose akaba ari amagambo asobanura ibintu bifatika, iyo n’ibikomere byo ku mutima cyangwa se ihungabana (blessures psychiques, traumatisme), ibintu bidafatika cyangwa se bitaboneshwa amaso, biba mu bushake bw’abateguye aya masezerano, ntibiba byarabananiye kubyandikamo mu buryo bweruye. Bityo, urega nta ndishyi yabibonera kubera ko bene ibyo bikomere bitari mu bitangirwa indishyi hakurikijwe amasezerano ya varsovie yaburanishijwe muri uru rubanza. Ubujurire bufite ishingiro. Urubanza rwajuririwe ruhindutse muri byose. Amagarama y’urubanza aherereye ku warezwe. Amategeko yashingiweho: Amasezerano mpuzamahanga ya Varsovie yo kuwa 12/10/1929 yerekeye gutwara abantu mu ndege, ingingo ya 17.

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Nta manza zifashishijwe. Urubanza I. IMITERERE Y’URUBANZA [22] Karangwa Oreste yagiranye amasezerano na RWANDAIR Ltd yo kumutwara kuva i Kigali kugera Uganda ikanamugarura, maze ku itariki ya 12/11/2009 indege yari igiye Entebe muri Uganda igihaguruka ku kibuga cy’indege i Kanombe ikora impanuka. Ku itariki ya 11/11/2011 Karangwa Oreste yatanze ikirego mu Rukiko Rwisumbuye rwa Gasabo asaba indishyi zishingiye ku masezerano yo gutwara abantu mu ndege ngo atarubahirijwe, mu rubanza rwo ku wa 24/04/2012 urwo rukiko ruca urubanza ruvuga ko nta bubasha rufite bwo gusuzuma ikirego cye. [23] Karangwa yaje kongera gutanga ikirego mu Rukiko rw’Ubucuruzi rwa Nyarugenge, RWANDAIR Ltd itanga inzitizi ivuga ko ikirego cyashaje kuko atubahirije ibihe byo kurega biteganywa n’itegeko, ku itariki ya 4/3/2013 Urukiko ruca urubanza rubanziriza urundi RCOM0102/13/TC/NYGE rwemeza ko iyo nzitizi nta shingiro ifite. Urubanza rwaburanishijwe mu mizi, ku itariki ya 22/4/2013 Urukiko rwemeza ko Karangwa Oreste atsinze, rutegeka RWANDAIR kumuha indishyi zingana n’amafaranga y’u Rwanda miliyoni eshatu (3.000.000) n’amafaranga ibihumbi magana atatu (300.000) y’igihembo cya avoka. [24] RWANDAIR Ltd ntiyishimiye imikirize y’urubanza, irujuririra mu Rukiko Rukuru rw’Ubucuruzi, ivuga ko Urukiko rw’Ubucuruzi rutahaye agaciro ibyerekeranye n’ubuzime, ko no mu kubara indishyi hakoreshejwe amategeko atariyo, Karangwa Oreste na we atanga ubujurire bwuririye ku bundi avuga ko indishyi yagenewe zabazwe nabi. Uru Rukiko rwaciye urubanza RCOMA0180/13/HCC rwemeza ko Karangwa atsinze, rutegeka RWANDAIR Ltd kumwishyura amadorali 183.523USD, amafaranga y’amanyarwanda ibihumbi magana atanu (500.000) y’ikurikiranarubanza n’igihembo cya avoka ku rwego rw’ubujurire, rutegeka kandi ko ku bindi hubahirizwa icyemezo cy’Urukiko mu rubanza RCOM0102/13/TC/Nyge. [25] RWANDAIR Ltd ntiyishimiye imikirize y’urubanza, irujuririra mu Rukiko rw’Ikirenga, ivuga ko yaburanye isobanura ko Karangwa Oreste atari agifite uburenganzira bwo kurega kuko yarengeje igihe giteganywa n’amategeko, igasobanura ko impanuka yabaye ku itariki ya 12/11/2009, ko hashingiwe ku ngingo ya 29 ya Convention de Varsovie, itariki ya nyuma yo kurega yari iya 11/11/2011. Ivuga kandi ko Urukiko rutagombaga gutanga indishyi rushingiye ku ntimba Karangwa Oreste avuga yatewe n’impanuka, kuko nta bikomere ku mubiri iyo mpanuka yamuteye, ko n’indishyi zatanzwe zabazwe mu buryo bunyuranyije n’amategeko. [26] Ku itariki ya 6/05/2014 ababuranyi bitabye Urukiko, iburanisha ribera mu ruhame RWANDAIR Ltd ihagarariwe na Me Nkurunziza François Xavier, naho Karangwa Oreste aburanirwa na Me Rwihandagaza Richard. Kuri uwo munsi uburanira Karangwa yatanze inzitizi yo kutakira ubujurire bwa RWANDAIR Ltd avuga ko yatsinzwe ku mpamvu zimwe ku rwego rwa mbere n’urwa kabiri, maze ku itariki ya 06/06/2014 Urukiko rw’Ikirenga rufata icyemezo mu rubanza rubanziriza urundi ko iyo nzitizi nta shingiro ifite, rutegeka ko iburanisha rizakomeza ku itariki ya 23/09/2014.

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[27] Ku itariki ya 23/09/2014 ababuranyi bitabye Urukiko bunganiwe nka mbere, hasuzumwa ingingo y’ubujurire bwa RWANDAIR Ltd yavugaga ko ikirego cya Karangwa Oreste kitagombaga kwakirwa ngo kuko yagitanze kandi harabaye ubuzime, ku itariki ya 14/11/2014 Urukiko rw’Ikirenga rwanzura ko iyo ngingo y’ubujurire nta shingiro ifite, rutegeka ko urubanza mu mizi ruzakomeza ku itariki ya 20/01/2015. [28] Kuri uwo munsi iburanisha ryabaye mu ruhame, ababuranyi bitabye kandi bahagarariwe nka mbere. Nyuma yo kumva ibisobanuro by’impande zombi, ababuranyi bamenyeshejwe ko isomwa ry’urubanza rizaba ku itariki ya 27/2/2015, ariko uwo munsi ugeze Urukiko rufata icyemezo ko iburanisha rizongera gufungurwa kugira ngo ababuranyi bagire icyo bavuga ku nyandiko zagejejwe muri dosiye nyuma y’isozwa ry’iburanisha, rishyirwa ku itariki ya 21/4/2015, uwo munsi ugeze urubanza ntirwaburanishwa kubera ubwire iburanisha ryimurirwa ku itariki ya 13/5/2015. II. IKIBAZO KIGIZE URUBANZA N’ISESENGURWA RYACYO Kumenya niba ibikomere byo ku mutima (blessures psychiques) bikomoka ku mpanuka y‘indege byatangirwa indishyi ziteganyijwe mu ngingo ya 17 y’Amasezerano ya Varsovie arebana n’ibyo gutwara abantu n’ibintu mu ndege yashyizweho umukono ku itariki ya 12/10/1929. [29] Me Nkurunziza François Xavier uburanira RWANDAIR Ltd avuga ko impamvu yabateye kujurira ari uko umucamanza waciye urubanza bajuririye yageneye Karangwa Oreste indishyi ashingiye ku ntimba avuga ko yatewe n’impanuka y’indege ya RWANDAIR Ltd yaburiyemo inshuti ye magara, kandi bo basanga indishyi zivugwa mu ngingo ya 17 y’Amasezerano Mpuzamahanga ya Varsovie zigomba gukomoka ku ngaruka zitaziguye umuntu yatewe n’impanuka, akavuga ko izo ngaruka zigomba kuba zigaragara kandi zifatika. [30] Avuga ko bizwi ko Karangwa Oreste nta bikomere by’umubiri yatewe n’impanuka y’indege ya RWANDAIR Ltd, ko ahubwo ibyo avuga ari uguhungabana yatewe n’iyo mpanuka, ko ibyo ari byo byose n’ibimenyetso bishingiye ku maraporo yakozwe n’abaganga yerekana bidafite ireme. [31] Avuga ko ingingo ya 17 y’Amasezerano ya Varsovie iteganya ko mu gihe cy’impanuka y’indege, indishyi zigenwa gusa iyo habayeho urupfu cyangwa se ibikomere by’umubiri kandi Karangwa akaba atagaragaza ko ibyo bikomere yabigize. Yongeraho ko n’iyo Urukiko rwasanga n’ibikomere byo ku mutima (blessures psychiques) bigomba gutangirwa indishyi, Karangwa atazihabwa kuko muganga yemeje ko ibyo bikomere yabitewe n’intimba yari afite kubera gutakariza inshuti ye magara mu mpanuka, ko rero ibyo bikomere bye nta sano itaziguye bifitanye n’impanuka yakozwe n’indege ya RWANDAIR Ltd. [32] Me Nkurunziza François Xavier mu nyandiko yashyikirije urukiko, avuga ko no mu zindi nkiko hagiye hafatwa ibyemezo ko ibikomere bitangirwa indishyi iyo bikomoka ku mpanuka y’indege hashingiwe ku ngingo ya 17 y’Amasezerano ya Varsovie, ari ibikomere by’umubiri gusa. Aha yatanze urugero rw’urubanza Morris v. KLM Royal Dutch Airlines rwabereye mu Bwongereza aho umukobwa w’imyaka cumi n’itanu (15) yasagariwe n’umugenzi mu ndege, akajya kurega avuga ko ibyo byamuhungabanyije, agasaba indishyi ashingiye ku ngingo 17

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y’Amasezerano amaze kuvugwa, the House of Lords, ifatwa nk’Urukiko rw’Ikirenga, ikanzura ko nta ndishyi agomba guhabwa hashingiwe kuri iyo ngingo kubera ko nta bikomere byo ku mubiri yagaragazaga. [33] Me Rwihandagaza Richard uburanira Karangwa Oreste avuga ko yakomeretse, akaba agomba kubibonera indishyi hashingiwe ku ngingo ya 17 y’Amasezerano ya Varsovie. Avuga ko ibikomere bivugwa muri iyi ngingo atari ibikomere byo ku mubiri (blessures physiques) gusa, ko ahubwo n’ibikomere byo ku mutima (blessures psychiques) birimo kandi hakaba hari impapuro zo kwa muganga zerekana ko ibyo bikomere yabigize kuko yahungabanye bikomeye. [34] Ku birebana n’ingaruka ibyo bikomere byamugizeho mu kazi ke, Me Rwihandagaza avuga ko n’ubwo atari inzobere muri ibyo bibazo, asanga ihungabana Karangwa yakomoye muri iyo mpanuka ryaramugizeho ingaruka mu kazi ke ka buri munsi, ko n’abaganga b’inzobere biyambajwe babisonuye mu maraporo yabo. [35] Ku birebana no kuba iryo hungabana Karangwa Oreste yararitewe no kubura inshuti ye, Me Rwihandagaza Richard umuburanira avuga ko na byo byamuhungabanyije kuko umudamu witwa Azera watakarije ubuzima muri iyo mpanuka ari Karangwa wari umujyanye muri Uganda, ko ndetse na ticket ye ari we wari wayiguze, agahora yishinja ko ari we wabaye nyirabayazana mu rupfu rwe. [36] Mu nyandiko Me Rwihandagaza Richard yashyikirije Urukiko, avuga ko inkiko zo mu Bufaransa zitigeze zishaka kumenya ubwoko bw’ibikomere ushaka kuregera indishyi aba yagiriye mu ndege, niba ari ibikomere by’umubiri cyangwa se ibikomere byo ku mutima (les juridictions françaises n’ont toujours pas eu à se prononcer sur la question de savoir ce que recouvre la notion de “lésion corporelle”, si elle comprend uniquement la lésion qui n’entraine qu’un préjudice physique ou si elle comprend également une lésion qui occasionna un préjudice psychique). Atanga urugero rw’urubanza rwaciwe n’Urukiko Rusesa imanza mu 1982, aho rwafashe icyemezo, ko rushingiye ku ngingo ya 17 y’Amasezerano ya Varsovie, umugenzi afite uburenganzira bwo gusaba indishyi zikomoka ku ihungabana, n’ubwo umwikorezi (le transporteur aérien) nta ruhare yaba yabigizemo, ariko rwerekanye ingaruka abagenzi batewe n’ishimutwa ry’indege, zaba ingaruka zishingiye ku bikomere by‘umubiri cyangwa ku ihungabana. [37] Avuga ko muri urwo rubanza basanze nta ruhare umwikorezi afite muri izo ngaruka, zaba izishingiye ku bikomere by’umubiri cyangwa ku ihungabana, atari uko ingaruka zishingiye ku ihungabana zidatangirwa indishyi, ko ahubwo umwikorezi yashoboye kugaragazako yari yakoze ibishoboka byose mu rwego rwo kwirinda izo ngaruka hashingiwe ku biteganywa n’ingingo ya 20 y’Amasezerano ya Varsovie. [38] Muri iyo nyandiko Me Rwihandagaza avuga ko mu birebana n’amategeko y’umurimo, Urukiko Rusesa imanza rwo mu Bufaransa rwafashe ihungabana (trouble psychique) nk’ibikomere bisanzwe by’umubiri (lésion corporelle), akavuga ko urwo rukiko rwemeje iyo nyito ubwo rwasuzumaga ikibazo cy’umukozi wagize ihungabana arimo akorerwa igenzurwa. [39] Arangiza asaba Urukiko ko rwabafasha gusobanukirwa icyo ijambo blessures (ibikomere) rivugwa mu ngingo ya 17 y’Amasezerano ya Varsovie risobanura kuko ababuranyi

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bataryumva kimwe, aho bamwe bavuga ko ibikomere byo ku mubiri gusa (blessures physiques) aribyo birebwa n’iyo ngingo, abandi bo bakumva n’ibikomere byo ku mutima (blessures psychiques) iyo ngingo nabyo ibireba. UKO URUKIKO RUBIBONA [40] Ingingo ya 17 y’amasezerano ya Varsovie yo kuwa 12/10/1929 nk’uko yahinduwe n’Amasezerano y’i La Haye yo ku wa 28/09/1955 u Rwanda rwashyizeho umukono ivuga ko utwara abagenzi mu ndege aryozwa urupfu rw’abo atwaye cyangwa ibikomere bagize iyo bikomoka ku mpanuka yabaye umuntu ari mu ndege, ayizamukamo cyangwa ayimanukamo (Le transporteur est responsable du dommage survenu en cas de mort, de blessure ou de toute autre lésion corporelle subie par un voyageur lorsque l’accident qui a causé le dommage s’est produit à bord de l’aéronef ou au cours de toutes opérations d’embarquement et de débarquement). [41] Ku birebana n’uru rubanza, Me Rwihandagaza Richard uburanira Karangwa Oreste avuga ko ibikomere bivugwa mu ngingo ya 17 y’Amasezerano amaze kuvugwa atari ibikomere by’umubiri gusa, ko ahubwo n’ibikomere by’umutima ari nabyo uwo aburanira yemeza ko yagiriye mu mpanuka y’indege ya RWANDAIR Ltd akabisabira indishyi, mu gihe Me Nkurunziza François Xavier uburanira RWANDAIR Ltd we avuga ko ibikomere birebwa n’ingingo ya 17 y’Amasezerano yibukijwe haruguru, ari ibikomere by’umubiri gusa, ko ibyo ku mutima bitarimo. [42] Ikibazo cyo kumenya niba ibikomere umugenzi yagize abitewe n’impanuka yabaye ari mu ndege ari iby’umubiri gusa (blessures physiques) cyangwa se niba n’ibikomere by’umutima (blessures psychiques) birebwa n’iyo ngingo, Urukiko rw’Ikirenga rurasanga ari ikibazo kigomba kubonerwa igisubizo hifashishijwe ubusesenguzi bwakorewe iyi ngingo n’abahanga bayikozeho ubushakashatsi n’ibyemezo by’izindi nkiko zahuye n’ikibazo nk’iki. [43] Mu nyandiko ye yise “La réparation du préjudice moral dans les accidents de transport aérien”35, Me Kenneth WEISSBERG, avoka mu Rugaga rw’i Paris, avuga ko Amasezerano Mpuzamahanga ya Varsovie ateganya ibintu bitatu bishobora gutuma umuntu aregera urukiko asaba indishyi. Urupfu, ibisebe n’ibikomere by‘umubiri (la mort, les blessures et les lésions corporelles). Muri iyo nyandiko avuga ko n’ubwo amagambo “urupfu” n’“ibisebe” nta kibazo kidasanzwe ateye mu buryo yumvikana, ko atari ko bimeze ku birebana n’ijambo “ibikomere by’umubiri”. Akavuga ko ikibazo ari ukumenya niba iryo jambo rivugwa mu ngingo ya 17 y’Amasezerano Mpuzamahanga ya Varsovie rikomatanya n’intimba, agahinda n’ibindi bikomere byo ku mutima, ibi bikaba byatuma uwabigize abibonera indishyi hashingiwe kuri iyo ngingo imaze kuvugwa. [44] Nyuma yo gusoma ibyemezo bitandukanye byafashwe n’inkiko nyinshi ubwo zabaga zagejejweho ibirego bisaba indishyi zikomoka ku bikomere by’umutima (préjudice moral), uyu munyamategeko asanga inkiko nyinshi zaragiye zanzura ko, kugira ngo ibikomere byo ku mutima bitangirwe indishyi, bigomba kuba biherekejwe n’ibikomere by’umubiri bikomoka ku mpanuka. Avuga ko ari na wo murongo wafashwe n’Urukiko rw’Ikirenga rwo muri Amerika mu rubanza Eastern Airlines, Inc. v. Floyd, (1991) aho rwanzuye ko, hashingiwe ku ngingo ya 17

35 www.weissbergavacats.com/publications/prejudice-moral-accidents-aeeriens.pdf

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y’Amasezerano ya Varsovie Ikigo gitwara abantu mu ndege kidashobora kugira icyo kiryozwa mu gihe umugenzi ataguye mu mpanuka cyangwa ngo imutere ibikomere by‘umubiri (We conclude that an air carrier cannot be held liable under Article 17 when an accident has not caused a passenger to suffer death, physical injury or physical manifestation of injury)36. [45] Mu rubanza Edith Rosman et al., Appellants, v. Trans World Airlines, Inc., Respondent. Miriam Herman, an Infant, by Alexander Herman, Her Father and Natural Guardian, et al., Appellants, v. Trans World Airlines, Inc., Respondent, rwaciwe n’Urukiko rw’Ubujurire rwa Leta ya New York (Court of Appeals of State of New York) ku itariki ya 13/06/1974, abarega basabaga indishyi zo kuba barahungabanye, ubwo ku itariki ya 6/09/1970 indege bari barimo ibyihebe byayiyobyaga bari mu nzira bava Tel Aviv, Israel, berekeza New York City. Umucamanza yavuze ko, hashingiwe ku ngingo ya 17 y‘Amasezerano Mpuzamahanga ya Varsovie, abarega bagomba kwerekana ibimenyetso by’uko bagize ibikomere by’umubiri bifatika byaba byaratewe n’ihungabana cyangwa se n’uburyo mu ndege hari hameze, ko ariko ihungabana ryonyine ritinjira mu biteganyijwe n’iyo ngingo (At the trial, plaintiffs should be allowed to prove damages for palpable, objective bodily injuries suffered, whether caused by psychic trauma or by the physical conditions on the aircraft, irrespective of impact, but not for psychic trauma alone)37. [46] Mu myumvire y’uru Rukiko, runashingiye kandi ku bimaze kwerekanwa haruguru, kuba abateguye aya Masezerano Mpuzamahanga ya Varsovie, barateganyije mu ngingo yayo ya 17 ko ibigomba gutangirwa indishyi mu gihe habaye impanuka y’indege, ari urupfu (la mort), ibisebe (blessures) cyangwa se ibindi bikomere by’umubiri (ou toute autre lésion corporelle), ayo yose akaba ari amagambo asobanura ibintu bifatika, iyo n’ibikomere byo ku mutima cyangwa se ihungabana (blessures psychiques, traumatisme), ibintu bidafatika cyangwa se bitaboneshwa amaso, biba mu bushake bw’abateguye aya masezerano, ntibiba byarabananiye kubyandikamo mu buryo bweruye. Ibi kandi akaba ari nako byumviswe n’inkiko zinyuranye zo mu mahanga zahuye n’ikibazo cy’abaregeraga indishyi zikomoka ku bikomere byo ku mutima bavuga ko byaturutse ku mpanuka z’indege. [47] Hashingiwe ku bisobanuro bimaze gutangwa, kuba Karangwa Oreste avuga ko yahungabanye cyangwa yagize ibikomere byo ku mutima byaturutse ku mpanuka y’indege ya RWANDAIR Ltd yari arimo, ariko akaba atagaragaza ko hari ibikomere by’umubiri iyo mpanuka yamusigiye cyangwa se byaba byaraturutse kuri iryo hungabana avuga ko yatewe n’iyo mpanuka, Urukiko rw’Ikirenga rurasanga nta ndishyi yabibonera kubera ko bene ibyo bikomere bitari mu bitangirwa indishyi hashingiwe ku ngingo ya 17 y’Amasezerano Mpuzamahanga ya Varsovie yibukijwe haruguru. [48] Nyuma yo gusanga nta ndishyi Karangwa Oreste agomba guhabwa nk’uko bimaze gusobanurwa, Urukiko rw’Ikirenga rurasanga atari ngombwa gusuzuma ingingo ya RWANDAIR Ltd irebana n‘uburyo izo ndishyi zibarwa.

36 caselaw.findlaw.com/us-supreme-court/499/530/htmL 37 http://www.leagle.com/decision/197441934NY2d385_1368.xml/ROSMAN V. TRANS WORLD AIRLINES#

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[49] Hashingiwe ku bisobanuro bimaze gutangwa, Urukiko rw’Ikirenga rurasanga ubujurire bwa RWANDAIR Ltd bufite ishingiro, bityo urubanza RCOMA0180/13/HCC rwaciwe n’Urukiko Rukuru rw’Ubucuruzi ku itariki ya 04/10/2013 rukaba ruhindutse muri byose. III. ICYEMEZO CY’URUKIKO [50] Rwemeje ko ubujurire bwa RWANDAIR Ltd bufite ishingiro; [51] Ruvuze ko urubanza RCOMA 0180/13/HCC rwaciwe n’Urukiko Rukuru rw’Ubucuruzi ku itariki ya 04/10/2013 ruhindutse muri byose; Rutegetse Karangwa Oreste gutanga amagarama y’urubanza ahwanye n’amafaranga ibihumbi ijana (100.000). FREIGHT AFRICA BVBA v. BONUS ENTERPRISES Ltd [Rwanda URUKIKO RW’IKIRENGA – RCOMA0031/13/CS (Mutashya, P.J., Munyangeri na Gakwaya, J.) 31 Nyakanga 2015] Amategeko agenga ububasha bw’Inkiko – Ububasha bushingiye ku ifasi bw’inkiko zavuzwe mu masezerano – Inkiko zumvikanyweho mu masezerano ni zo zifite ububasha bwo kuburanisha ibibazo bivutse mu kubahiriza ayo masezerano – Itegeko Nᵒ45/2011 ryo ku wa 25/11/2011 rigenga amasezerano, ingingo ya 64 na 113 – Itegeko ryo ku wa 19/1/1920 ryerekeye intumwa mu bucuruzi n’abikorezi, ingingo ya 10 n’iya 11 –Itegeko Nᵒ42/1988 ryo ku wa 27/10/1988 rishyiraho interuro y’ibanze n’igitabo cya mbere “Abantu n’Umuryango”, by’urwunge rw’amategeko mbonezamubano, ingingo ya 14(2). Indishyi – Indishyi z’ikurikiranarubanza n’igihembo cy’Avoka – Uwarezwe agomba kuzihabwa ariko zikagenwa mu bushishozi bw’urukiko – Itegeko ryo kuwa 10/07/1888 rigenga amasezerano cyangwa imirimo nshinganwa, ingingo ya 258. Incamake y’ikibazo: BONUS ENTERPRISES Ltd yareze FREIGHT AFRICA BVBA mu Rukiko Rukuru rw’Ubucuruzi iyisaba kuyishyura ibicuruzwa byayo byangiritse hashingiwe ku masezerano y’ubwikorezi bagiranye, amafaranga y’ubwikorezi yishyuwe n’indishyi zitandukanye. AFRICA FREIGHT SERVICES Ltd nayo yagobokeshejwe ku ngufu muri uru rubanza. Urukiko rwategetse FREIGHT AFRICA BVBA hamwe na AFRICA FREIGHT SERVICES Ltd gufatanya kwishyura BONUS ENTERPRISES Ltd amafaranga angana na 29.330.752Frw. FREIGHT AFRICA BVBA yajuririye mu Rukiko rw’Ikirenga ivuga ko Urukiko Rukuru rw’Ubucuruzi rutari rufite ububasha bwo kuburanisha ikirego rwaregewe hashingiwe ku masezerano yabaye hagati yabo agaragaza ko impande zombi zari zumvikanye ko inkiko za Envers mu Bubiligi ari zo zifite ububasha bwo kuziburanisha. AFRICA FREIGHT SERVICES Ltd nayo yarajuriye ivuga ko inkiko zo mu Rwanda nta bubasha zifite bwo kuburanisha icyo kirego hashingiwe ku ihame rivuga ko amategeko mbonezamubano yunganira amasezerano abantu bagiranye ariko akaba atayasimbura.

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Bonus Enterprise Ltd isubiza ko Urukiko Rukuru rw’Ubucuruzi rwari rufite ububasha kubera ko ukwangirika cyangwa impanuka byabereye mu Rwanda. Bongeyeho ko kuba Urukiko Rukuru rw’Ubucuruzi arirwo ruri aho amasezerano yashyiriwe mu bikorwa ndetse akaba ari naho yagombaga kurangirizwa bigaragaza ko nta tegeko Urukiko Rukuru rw’Ubucuruzi rwishe. Yatanze ubujurire bwuririye ku bundi isaba urukiko gutegeka FREIGHT AFRICA BVBA kuyishyura indishyi mbonezamusaruro, iz’ikurikiranarubanza n’igihembo cy’Avoka. Incamake y’icyemezo: 1. Inkiko zumvikanyweho mu masezerano ni zo zifite ububasha bwo kuburanisha ibibazo bivutse mu kubahiriza ayo masezerano. Bityo, Urukiko Rukuru rw’Ubucuruzi ntirwari rufite ububasha bwo kuburanisha uru rubanza mu gihe abagiranye amasezerano y’ubwikorezi bumvikanye ko mu gihe haba havutse ikibazo cyangwa impaka izo arizo zose, ibyo bizaba biri mu bubasha bw’Inkiko za Antwerp (Anvers), bityo urubanza rwaciwe rukaba rugomba kuvanwaho. 2. Indishyi z’ikurikiranarubanza n’igihembo cy‘avoka zigomba guhabwa uwarezwe ariko zikagenwa n’ubushishozi bw’Urukiko kuko izo isaba ari ikirenga. Ubujurire bufite ishingiro. Urubanza ruvanyweho. Amagarama y’urubanza aherereye ku wareze. Amategeko yashingiweho: Itegeko No45/2011 ryo ku wa 25/11/2011 rigenga amasezerano ingingo ya 64 na 113, Itegeko ryo ku wa 19/1/1920 ryerekeye intumwa mu bucuruzi n’abikorezi, ingingo ya 10 n’iya 11. Itegeko No42/1988 ryo ku wa 27/10/1988 rishyiraho interuro y’ibanze n’igitabo cya mbere “Abantu n’Umuryango”, by’urwunge rw’amategeko mbonezamubano, ingingo ya 14(2). Itegeko ryo kuwa 10/07/1888 rigenga amasezerano cyangwa imirimo nshinganwa, ingingo ya 258. Nta manza zifashishijwe. Urubanza I. IMITERERE Y’URUBANZA [52] Urubanza rwatangiriye mu Rukiko Rukuru rw’Ubucuruzi, Bonus Enterprise Ltd irega Freight Africa BVBA isaba kwishyurwa ibyangiritse mu gutwara ibicuruzwa, amafaranga y’ubwikorezi (transport) yishyuwe hamwe n’indishyi zitandukanye. Africa Freight Services Ltd yari yagobokeshejwe ku ngufu muri urwo rubanza.

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[53] Urukiko rwafashe icyemezo ku wa 21/01/2013, rutegeka Freight Africa Bvba na Africa Freight Services Ltd gufatanya kwishyura Bonus Enterprise Ltd 29.330.752Frw, hamwe na 9.750 Frw y’amagarama y’urubanza. [54] Freight Africa Bvba yajuririye mu Rukiko rw’Ikirenga, ivuga ko Urukiko Rukuru rw’Ubucuruzi rutari rufite ububasha bwo kuburanisha ikirego rwaregewe hashingiwe ku masezerano bagiranye na Bonus Enterprise Ltd. [55] Africa Freight Services Ltd nayo yarajuriye, ivuga ko Inkiko z’u Rwanda nta bubasha zifite bwo kuburanisha icyo kirego hashingiwe ku ihame rivuga ko amategeko mbonezamubano yunganira amasezerano abantu bagiranye ariko ntayasimbura, ko yazanywe mu rubanza rutayireba kandi Urukiko rwari rwamaze kubifataho icyemezo kuwa 21/9/2012 ndetse Urukiko Rukuru rw’Ubucuruzi rwitiranije Umuyobozi wa Africa Freight Services Ltd na sosiyete abereye Umuyobozi. [56] Bonus Enterprise Ltd yatanze ubujurire bwuririye ku bundi, isaba uru Rukiko gutegeka Freight Africa Bvba na Africa Freight Services Ltd kuyishyura indishyi mbonezamusaruro, iz’ikurikiranarubanza n’igihembo cya avoka. [57] Urubanza rwaburanishijwe mu ruhame kuwa 9/6/2015, Freight Africa Bvba ihagarariwe na Me Nzamwita Toy, Africa Freight Services Ltd ihagarariwe na Me Idahemuka Tharcise naho Bonus Enterprise Ltd ihagarariwe na Me Ingabire Joséline na Me Bugingo Jean-Bosco. II. ISESENGURA RY’IBIBAZO BIGIZE URUBANZA a. Kumenya niba Urukiko Rukuru rw’Ubucuruzi rwari rufite ububasha bwo kuburanisha uru rubanza. [58] Me Nzamwita Toy avuga ko nta bubasha Urukiko Rukuru rw’Ubucuruzi rwari rufite bwo kuburanisha ikirego rwaregewe hashingiwe ku masezerano yabaye hagati ya Freight Africa Bvba na Bonus Enterprise Ltd kuko bari bumvikanye ko Inkiko za Anvers mu Bubiligi arizo zifite ubwo bubasha. Avuga ko ibyo bishimangirwa n’ibyemejwe n’Urukiko rw’Ikirenga mu rubanza RCOMA0038/09/CS rwaciwe kuwa 19/02/2010, aho rwavuze ko “imanza zerekeye ama sosiyete y’ubucuruzi n’indi miryango ifite ubuzima gatozi itari iya Leta ziburanishirizwa mu rukiko rwo mu ifasi irimo icyicaro cyabyo gikuru cyangwa aho ikiburanwa kiri, keretse iyo byateganijwe ukundi mu masezerano hagati y’impande ziburana”. [59] Me Idahemuka Tharcisse avuga ko Bonus Enterprises Ltd na Freight Africa Bvba bumvikanye urukiko rushobora kubaburanisha haramutse habaye impaka ndetse hashingiwe ku ngingo ya 64 y’Itegeko No45/2011 ryo ku wa 25/11/2011 rigenga amasezerano, bigaragara ko bishyiriyeho itegeko rigomba kubahirizwa na buri wese. [60] Me Idahemuka Tharcisse akomeza avuga ko ingingo ya 121, igika cya 1 y’Itegeko Ngenga No51/2008 ryo ku wa 9/9/2008 rigena imiterere, imikorere n’ububasha by’Inkiko iteganya ko “Uretse mu gihe hari andi mategeko abiteganya ukundi, urukiko rw’aho uregwa atuye ni rwo rufite ububasha bwo kuburanisha urubanza” ndetse ingingo ya 125 y’iryo Tegeko iteganya ko “Iyo hari ahantu hatoranyijwe ko harangirizwa amasezerano, urukiko rw’aho hantu

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nirwo ruregerwa urubanza ruyerekeye”, bityo akaba asanga kuba harasezeranywe ko igikorwa cyo kurega bizabera ku cyicaro cya Freight Africa Bvba, itegeko rigomba kubahirizwa. [61] Me Idahemuka Tharcisse asoza avuga ko hashingiwe ku ngingo ya 89 y’Itegeko No21/2012 ryo ku wa 14/6/2012 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi no ku manza nyinshyi zaciwe n’Inkiko aho zafashe icyemezo cy’uko Inkiko z’u Rwanda zidafite ububasha bwo kuvuguruza amasezerano ababuranyi bagiranye bihitiramo inkiko, ari Urukiko rw’Iremezo rwa Anvers (Tribunal de Première Instance d’Anvers) rufite ububasha bwo kuburanisha uru rubanza. [62] Me Ingabire Joséline na Me Bugingo Jean-Bosco bavuga ko Bonus Enterprise Ltd isanga Urukiko Rukuru rw’Ubucuruzi rwari rufite ububasha kubera ko ukwangirika cyangwa impanuka byabereye mu Rwanda. Bakomeza basaba Urukiko gusuzuma niba ingingo y’amasezerano irebana n’Urukiko rufite ububasha bwo kubaburanisha “clause de juridiction”, basinye bombi isimbura amategeko y’u Rwanda. Basoza bavuga ko kuba Urukiko Rukuru rw’Ubucuruzi arirwo ruri aho amasezerano yashyiriwe mu bikorwa ndetse akaba ari naho yagombaga kurangirizwa, bakaba basanga hashingiwe ku ingingo ya 124 y’Itegeko Ngenga No51/2008 ryo ku wa 9/9/2008 ryavuzwe haruguru, rwaraciye urubanza nta Tegeko na rimwe rwishe. UKO RUKIKO RUBIBONA [63] Ingingo ya 64 y’Itegeko No45/2011 ryo ku wa 25/11/2011 rigenga amasezerano iteganya 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] Ingingo ya 113, igika cya 1 y’Itegeko No45/2011 ryo ku wa 25/11/2011 ryavuzwe haruguru iteganya ko “Amasezerano agira inkurikizi ku bayagiranye gusa, ntabangamira undi wese kandi amugirira akamaro gusa mu biteganyijwe bijyanye no gusezerana ibifitiye undi akamaro”. [65] Ingingo ya 10 y’Itegeko ryo ku wa 19/1/1920 ryerekeye intumwa mu bucuruzi n’abikorezi iteganya ko “Amasezerano y’ubwikorezi agaragazwa n’ibimenyetso byose biteganywa n’amategeko mbese nko ku byerekeye ibicuruzwa hakoreshwa impapuro z’ipakira”. [66] Ingingo ya 11, igika cya 2 y’Itegeko ryo ku wa 19/1/1920 ryavuzwe haruguru iteganya ko “Urwandiko rw’ipakira rukorwa mu nyandiko ebyiri, imwe muri zo igenewe uwohereje ibicuruzwa kandi iriho umukono w’umwikorezi naho indi, ihabwa umwikorezi, iriho umukono w’uwohereje ibicuruzwa”. [67] Ingingo ya 14, igika cya 2 y’Itegeko No42/1888 ryo ku wa 27/10/1888 rishyiraho interuro y’ibanze n’igitabo cya mbere “Abantu n’Umuryango”, by’urwunge rw’amategeko mbonezamubano nyarwanda iteganya ko “Uretse iyo abagiranye amasezerano babishatse ukundi, ibyo bemereranijwe, ku byerekeye uko bimeze, inkurikizi zabyo, no ku byerekeye guhamya ko byabaye koko, bigengwa n’itegeko ry’aho ibyo bumvikanyeho byabereye”.

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[68] Urukiko rw’Ikirenga rurasanga amasezerano y’ubwikorezi (bill of lading ou le connaissement)38 No RWA3993 yo kuwa 5/12/2009 aburanwa muri uru rubanza, ari hagati ya Freight Africa NV, wohereje ibicuruzwa n’umwikorezi Elleci Service&Leuenberger+C&Cartiera Galliera, ndetse hakagaragaramo na Bonus Entrepise Ltd nk‘uwo ibicuruzwa bigomba gushyikirizwa (consignataire ou consignee, destinataire et donneur d’ordre). [69] Urukiko rw’Ikirenga rurasanga ayo masezerano ateganya ko abayagiranye bumvikanye ko ubwo bwikorezi buzishingirwa na nyir’ibicuruzwa, ko agengwa n’amategeko yo mu Bubiligi, kandi ko mu gihe havutse ikibazo cyangwa impaka izo arizo zose, ibyo bizaba biri mu bubasha bw’Inkiko za Antwerp (Anvers). [70] Urukiko rw’Ikirenga rurasanga n’ubwo inyandiko y’ipakira (le connaissement ou la la lettre de chargement) iza gushyira mu bikorwa amasezerano y’ubwikorezi, ishobora gutuma byumvikana ko ayo masezerano ari gusa hagati y’uwohereje ibicuruzwa n’umwikorezi ariko mu by’ukuri, mu gihe uwohereje ibicuruzwa agiranye amasezerano n’umwikorezi, aba abikora mu nyungu (au profit) z’uwo ibicuruzwa byohererejwe (destinataire) kuko ariwe bifitiye akamaro39. [71] Urukiko rw’Ikirenga rurasanga kandi mu gihe bigaragara mu nyandiko y’ipakira ko uwo ibicuruzwa byohererejwe (destinataire) ariwe wasabye ko ayo amasezerano y‘ubwikorezi akorwa (donneur d’ordre), byumvikana nta shiti ko ari mu bagiranye aya masezerano, ndetse ko uwohereje ibicuruzwa yabikoze mu izina ry’uwo byohererejwe. Byongeye kandi, kuba izina ry’uwo ibicuruzwa byohererejwe rigaragara ku nyandiko, bigaragaza ko yiyemeje inshingano yo kubahiriza amasezerano y’ubwikorezi40. [72] Ku birebana n’ingingo y’amasezerano igaragaza Inkiko zifite ububasha bwo kuburanisha abagiranye amasezerano igihe havutse ikibazo cyangwa impaka izo arizo zose mu kuyubahiriza, Urukiko rw’Ikirenga rurasanga, hashingiwe ku byasobanuwe haruguru, kuba bigaragara ko Bonus Entrepises Ltd (destinataire et donneur d’ordre) iri mu bagiranye amasezerano y’ubwikorezi kuko ifite inshingano zo kuyubahiriza ndetse umwikorezi n‘uwohereje ibicuruzwa (Freight Africa NV: expéditeur) nabo bafite inshingano zo kuyubahiriza, iyo ngingo

38 “Le connaissement (en anglais bill of lading: bon de chargement, de fret, abrégéB/L) est le document matérialisant le contrat de transport maritime conclu entre le chargeur et le transporteur maritime”, in le connaissement, https://fr.wikipedia.org/wiki/connaissement, consulté le 20/7/2015. 39 “Le destinataire rentre en ligne de compte (comme partie à un contrat auquel il apparaît qu’il ne lui a pas été donné possibilité de manifester sa volonté) dans le cadre du contrat de transport en vertu de la stipulation pour autrui”, RWANKUBITO Prudence, Droit du transport, printerSet, Kigali, 1993, p.41. “Les auteurs proposent deux explications pour justifier cette association du destinataire à un contrat à la formation duquel il n’a pas directement pris part. Une partie de la doctrine retient l’opération juridique de la stipulation pour autrui pour expliquer cette association. L’expéditeur, estime-t-on, aurait stipulé du transporteur en faveur du destinataire. D’autres auteurs, au contraire, préfèrent reconnaître que le contrat de transport est un contrat tripartite. Quelle que soit la théorie juridique à laquelle l’on adhère, il ne fait plus de nos jours de doute que le contrat peut être invoqué par le destinataire aussi bien que par l’expéditeur et opposé par le transporteur, aussi bien à l’un qu’à l’autre’’, Alain COMLAN, Traité de droit commercial congolais, Nouvelles Editions Africaines, Paris, 1972. 40 “Si le donneur d’ordre n’est pas l’expéditeur réel, celui-ci doit être considéré comme ayant agi au nom de celui-là et avoir pris des engagements vis-à-vis du transporteur par l’indication de son nom sur la lettre de chargement. Mais si le donneur d’ordre s’est indiqué sur la lettre de chargement, le chargeur réel n’est alors que l’agent d’exécution de l’expédition au nom et pour compte de l’expéditeur qui est en même temps donneur d’ordre”, Rwankubito Prudence, op.cit., p.43.

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y’amasezerano iha Inkiko ububasha bwo kuburanisha (clause attributive de compétence) abayagiranye, bityo, akaba atayaca iruhande kuko nawe imureba kandi igomba kubahirizwa. [73] Hashingiwe ku ngingo z‘amategeko zavuzwe haruguru no ku bisobanuro byatanzwe, Urukiko rw’Ikirenga rurasanga Inkiko z’u Rwanda nta bubasha zifite bwo kuburanisha uru rubanza, bityo nk’uko bigaragara mu nyandiko y’ipakira igize amasezerano y‘ubwikorezi, Inkiko za Antwerp (Anvers) zonyine zikaba arizo zifite ububasha bwo kuruburanisha. [74] Kubera izo mpamvu, Urukiko rw’Ikirenga rurasanga ubujurire bwa Freight Africa BVBA (ubu NV) n’ubwa Africa Freight Services Ltd bufite ishingiro, bityo Urukiko Rukuru rw’Ubucuruzi rukaba rutari rufite ububasha bwo kuburanisha uru urubanza. Urukiko rw’Ikirenga rukaba rusanga urwo rubanza rwaciwe rugomba kuvanwaho. b. Kumenya niba Africa Freight Services Ltd ikwiye guhabwa indishyi isaba. [75] Me Idahemuka Tharcisse avuga ko Africa Freight Services Ltd isaba Urukiko gutegeka Bonus Enterprises Ltd kuyishyura 3.500.000Frw y’ikurikirana urubanza n’igihembo cya avoka. UKO URUKIKO RUBIBONA [76] Ingingo ya 258 y’Igitabo cya III cy’urwunge rw’amategeko mbonezamubano iteganya ko “Igikorwa cyose cy’umuntu cyangirije undi gitegeka nyirugukora ikosa rigikomokaho kuriha ibyangiritse”. [77] Ku bijyanye n’amafaranga y’ikurikiranarubanza n‘igihembo cy’avoka Africa Freight Services Ltd isaba, usibye ko Bonus Enterprises Ltd ntacyo iyavugaho, Urukiko rw‘Ikirenga rurasanga igomba kuyahabwa, ariko kubera ko 3.500.000Frw isaba ari ikirenga, mu bushishozi bwarwo rukaba ruyigeneye 800.000Frw. III. ICYEMEZO CY’URUKIKO [78] Rwemeje ko ubujurire bwatanzwe na Freight Africa BVBA (ubu NV) na Africa Freight Services Ltd bufite ishingiro. [79] Rwemeje ko urubanza RCOM0038/12/HCC rwaciwe n’Urukiko Rukuru rw’Ubucuruzi ruvanyweho. [80] Rutegetse Bonus Enterprises Ltd kwishyura Africa Freight Services Ltd 800.000Frw y’ikurikiranarubanza n’igihembo cya avoka. [81] Rutegetse Bonus Enterprises Ltd kwishyura amagarama y’urubanza angana na 100.000Frw. SEBATWARE N’ABANDI v. RWANDAIR [Rwanda URUKIKO RW’IKIRENGA – RCOMAA 0021/13/CS (Mutashya, P.J., Nyirinkwaya na Hitiyaremye, J.) 21 Nyakanga 2015]

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Amategeko agenga gutwara abantu mu Ndege – Uburyozwe – Indishyi zikomoka ku rupfu rwatewe n’impanuka y’indege – Utwara abantu mu ndege agomba kuryozwa indishyi zikomoka ku rupfu rw’abo atwaye mu gihe atashoboye kugaragaza ko rwatewe n’indi mpamvu itari impanuka yagiriye mu ndege – Amasezerano mpuzamahanga ya Varsovie yo kuwa 12/10/1929, yerekeye gutwara abantu mu ndege nk’uko yahinduwe n’amasezerano y’i La Haye yo kuwa 28/09/1955, ingingo ya 17. Indishyi – Ingano y’Indishyi – Kuba utwara abantu mu ndege yarigeze kwemera gutanga indishyi zirenze umubare ntarengwa uvugwa mu masezerano ya Varsovie nk’uko yavuguruwe n’amasezerano y’i La Haye, ntiyahindukira ngo avuge ko uwo mubare ntarengwa ariwo ugomba kubahirizwa. Indishyi – Indishyi z’ikurikiranarubanza – Mu gihe indishyi zasabwe ari ikirenga hakurikijwe igihe urubanza rumaze n’ibyarukozweho, zigenwa mu bushishozi bw’urukiko. Incamake y’ikibazo: Kuwa 12/11/2009, RWANDAIR yakoze impanuka igihaguruka ku kibuga cy’indege i Kanombe maze uwitwa Nyirangororoka Azera wari muri iyo ndege arakomereka bimuviramo urupfu. Umugabo we Sebatware hamwe n’abana babo babiri batanze ikirego mu Rukiko Rwisumbuye rwa Gasabo basaba indishyi zishingiye ku masezerano yo gutwara abantu mu ndege atarubahirijwe. Urukiko rwemeje ko nta bubasha rufite bwo gusuzuma ibirego byabo. Kuwa 18/01/2013, abarega bongeye gutanga ikirego mu Rukiko rw’Ubucuruzi rwa Nyarugenge, RWANDAIR nayo itanga inzitizi yo kutakira icyo kirego kuko cyatanzwe nyuma y’imyaka ibiri iteganywa mu masezerano ya Varsovie. Urukiko rwemeje ko ubusaze bw’ikirego bwahagaze igihe abarega batangaga ikirego mu gihe giteganywa n’amategeko mu Rukiko Rwisumbuye rwa Gasabo. Mu kwiregura mu mizi, RWANDAIR ivuga ko Nyakwigendera atazize impanuka y’indege ahubwo ko yayikoreye mu modoka y’imbangukiragutabarayari imujyanye kwa muganga. Urukiko rwemeje ko nta shingiro bifite kuko iterekana uruhare rw’impanuka y’imodoka y’imbangukiragutabara mu rupfu rwa nyakwigendera, bityo ruyitegeka guha abaregaindishyi zingana na 20.000.000Frw kuri buri wese. RWANDAIR yajuriye mu Rukiko Rukuru rw’Ubucuruzi, ivuga ko Urukiko rubanza rwanze guha agaciro inzitizi yo kutakira ikirego yari yatanze kuko ikirego cy’abarega cyatanzwe impitagihe, Urukiko rwemeza ko iyo nzitizi ifite ishingiro bityo ko kirego cyabo kitagombaga kwakirwa mu Rukiko rubanza kuko igihe cy’imyaka ibiri kitubahirijwe. Sebatware n’abana be bajuririye mu Rukiko rw’Ikirenga maze RWANDAIR nayo ibyutsa na none inzitizi y’iburabubasha bw’Urukiko rw’Ikirenga maze mu rubanza rubanziriza urundi, uru Rukiko rwemeza ko ikirego cyabo kitatanzwe impitagihe nk’uko byemejwe n’Urukiko Rukuru rw’Ubucuruzi kandi rwemeza ko iyo nzitizi y’iburabubasha nta shingiro ifite. Mu mizi y’urubanza, abarega bavuga ko “Rwanda Civil Aviation” yiyemereye ko hapfuye umuntu umwe mu mpanuka y’indege yabereye ku kibuga cy’indege cya Kanombe kuwa 12/11/2009, kandi ko hari na raporo ya RWANDAIR igaragaza ko yemera uruhare rwayo mu rupfu rwa nyakwigendera, bakavuga rero ko nta wundi wakwishyuzwa indishyi zikomoka ku rupfu rwe usibye RWANDAIR kuko ariyo yakoranye amasezerano na nyakwigendera yo kumugeza aho yari agiye.

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RWANDAIR yo ivuga ko abarega batagaragaje ibimenyetso byerekana ko urupfu rwa nyakwigendera rwaturutse ku mpanuka y’indege kubera ko ajyanwa kwa muganga yakoze indi mpanuka mu modoka y’imbangukiragutabara yari imutwaye bigatuma agera kwa muganga yapfuye. Uhagarariye abaregera indishyi avuga ko nta kosa Urukiko rw’Ubucuruzi rwa Nyarugenge rwakoze rwanga kubara indishyi rushingiye kuri “conditions générales de transport” za RWANDAIR kuko amasezerano ya Varsovie atemera ko utwara abagenzi mu ndege yivanaho cyangwa agabanya uburyozwe bwe, bityo agasaba ko ahubwo abakiliaya be bahabwa 982.500USD bari basabye mu rwego rwa mbere kuko amasezerano ya Varsovie nk’uko yahinduwe n’amasezerano y’i La Haye ateganya mu ngingo yayo ya 22-1 ko indishyi zingana na 250.000F ku bantu bangirijwe n’urupfu rw’umuntu wazize impanuka y’indege, naho mu ngingo ya 22-5 agateganya ko ifaranga rivugwa mu gace ka mbere rifite agaciro kangana na miligarama 65.5 za zahabu, ko kandi ivunjwa ry’ayo mafaranga 250.000 mu mafaranga y’igihugu runaka rikorwa hakurikijwe agaciro ka zahabu (valeur-or) k’iryo faranga ku munsi w’icibwa ry’urubanza. RWANDAIR ivuga ko Urukiko rw’Ubucuruzi rwa Nyarugenge rwatanze indishyi za 20.000.000Frw zidafite aho zishingiye kuri buri wese mu baziregeye, rwirengagije ingingo ya 22 y’amasezerano ya Varsovie nk’uko yavuguruwe n’amasezerano y’i La Haye u Rwanda rwashyizeho umukono kandi ayo masezerano adakuraho ihame ry’uburyozwe, ko rero nta ndishyi zigomba gutangwa iyo uvuga ko yangirijwe atagaragaza ibimenyetso by’ibyo yangirijwe. Ivuga kandi ibyo gupima agaciro k’ifaranga hifashishijwe zahabu nta shingiro bifite kuko kuva mu mwaka wa 1973 agaciro k’ifaranga ry’igihugu iki n’iki katagipimirwa kuri zahabu nk’uko mbere y’uwo mwaka byagendaga, ndetse ko byaje no kwemezwa n’amasezerano ya Jamaique yo kuwa 7 na 8/01/1976 yakuyeho “parité –or des monnaies”. Incamake y’icyemezo: 1. Uregwa agomba kuryozwa indishyi zikomoka ku rupfu rwa nyakwigendera mu gihe atashoboye kugaragaza ko rwatewe n’indi mpamvu itari impanuka yagiriye mu ndege. 2. Kuba RWANDAIR ubwayo yarigeze kwemera gutanga indishyi zirenze umubare ntarengwa uvugwa mu masezerano ya Varsovie nk’uko yavuguruwe n’amasezerano y’i La Haye, ntiyahindukira ngo ivuge ko uwo mubare ntarengwa ariwo ugomba kubahirizwa. Bityo, nta kosa urukiko rwakoze rutegeka uregwa guha indishyi zingana na 20.000.000Frw kuri buri wese mu baziregeye uko ari batatu. 3. Kuba indishyi zikurikiranarubanza zasabwe n’abareze ari ikirenga hakurikijwe igihe urubanza rumaze n’ibyarutanzweho byose, Urukiko rusanga uregwa akwiye guha abareze indishyi zingana na 1.000.000Frw yiyongera kuri 900.000Frw yategetswe ku rwego rwa mbere, yose hamwe akaba 1.900.000Frw ku nzego eshatu baburaniyemo. Ubujurire nta shingiro bufite. Ubujurire bwuririye ku bundi bufite ishingiro kuri bimwe. Amagarama y’urubanza aherereye ku warezwe.

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Amategeko yashingiweho: Amasezerano mpuzamahanga ya Varsovie yo kuwa 12/10/1929 yerekeye gutwara abantu mu ndege nk’uko yahinduwe n’amasezerano y’i La Haye yo kuwa 28/09/1955, ingingo ya 17 n’iya 23. Nta manza zifashishijwe. Urubanza I. IMITERERE Y’URUBANZA [1] Kuwa 12/11/2009, indege Nyirangororoka Azera yari arimo ya RWANDAIR yakoze impanuka igihaguruka ku kibuga cy’indege cy’i Kanombe, arakomereka, ajyanwa mu bitaro King Faisal aho yapfiriye nyuma y’iminota mike. [2] Kuwa 11/11/2011, umugabo we Sebatware Bizimana Sébastien n’abana be babiri Niyongere Claire na Kagame Alexis batanze ikirego mu Rukiko Rwisumbuye rwa Gasabo basaba indishyi zishingiye ku masezerano yo gutwara abantu mu ndege ngo atarubahirijwe, mu rubanza rwo kuwa 24/04/2012 urwo rukiko rwemeza ko nta bubasha rufite bwo gusuzuma ibirego byabo. [3] Kuwa 18/01/2013, Sebatware Bizimana Sébastien n’abana be ahagarariye bongeye gutanga ikirego mu Rukiko rw’Ubucuruzi rwa Nyarugenge maze RWANDAIR itanga inzitizi yo kutakira ikirego ivuga ko ikirego cyatanzwe nyuma y’imyaka 2 iteganywa mu ngingo ya 29 y’amasezerano ya Varsovie yo kuwa 12/10/1929 u Rwanda rwashyizeho umukono, urukiko ruca urubanza RCOM 0101/13/TC/NYGE kuwa 30/04/2013, rwemeza ko ubusaze bw’ikirego bwahagaze igihe abarega batangaga ikirego mu gihe giteganywa n’amategeko mu Rukiko Rwisumbuye rwa Gasabo kuwa 11/11/2011. [4] Ku bijyanye n’imizi y’urubanza, urukiko rwaciye urubanza kuwa 30/04/2013, rwemeza ko ibyo RWANDAIR ivuga ko Nyirangororoka Azera atazize impanuka y’indege, ahubwo yazize ibikomere yatewe n’impanuka yakoreye mu modoka yari imujyanye kwa muganga nta shingiro bifite kuko iterekana uruhare rw’impanuka ya ambulansi mu rupfu rwa Nyirangororoka Azera, ruyitegeka guha Sebatware Bizimana Sébastien, Niyongere Claire na Kagame Alexis indishyi zingana na 20.000.000Frw kuri buri wese, no kwishyura amafaranga y’ikurikiranarubanza n’igihembo cy’Avoka angana na 900.000Frw. [5] RWANDAIR yajuriye mu Rukiko Rukuru rw’Ubucuruzi ivuga ko ikirego cya Sebatware Bizimana Sébastien, Niyongere Claire na Kagame Alexis kitagombaga kwakirwa kuko cyatanzwe impitagihe hatubahirijwe igihe cy’imyaka ibiri giteganywa n’amasezerano ya Varsovie, itanga n’izindi ngingo zijyanye n’imizi y’urubanza igihe urukiko rwabibona ukundi, abaregwa mu bujurire nabo batanga ubujurire bwuririye ku bundi ku bijyanye n’indishyi. [6] Mu rubanza RCOMA 0194/13/HCC rwo kuwa 27/09/2013, Urukiko Rukuru rw’Ubucuruzi rwemeje ko ikirego cya Sebatware Bizimana Sébastien, Niyongere Claire na

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Kagame Alexis kitagombaga kwakirwa mu Rukiko rw’Ubucuruzi rwa Nyarugenge kuko cyatanzwe hatubahirijwe igihe cy’imyaka ibiri giteganywa n’amasezerano ya Varsovie. [7] Sebatware Bizimana Sébastien, Niyongere Claire na Kagame Alexis bajuririye Urukiko rw’Ikirenga, ikirego cyabo cyandikwa kuri RCOMAA 0021/13/CS. Mu rubanza rubanziriza urundi rwo kuwa 06/06/2014, uru rukiko rwemeje ko inzitizi y’iburabubasha ry’Urukiko rw’Ikirenga yari yabyukijwe na RWANDAIR nta shingiro ifite. [8] Na none mu rubanza rubanziriza urundi rwo kuwa 14/11/2014, uru rukiko rwemeje ko ikirego cya Bizimana Sébastien, Niyongere Claire na Kagame Alexis mu Rukiko rw’Ubucuruzi rwa Nyarugenge kitatanzwe impitagihe nk’uko byemejwe n’Urukiko Rukuru rw’Ubucuruzi, hakaba rero hagomba gusuzumwa ubujurire bwa RWANDAIR ku rubanza RCOM 0101/13/TC/NYGE mu mizi yarwo n’ubujurire bwuririye ku bwayo bwa Sebatware Bizimana Sébastien, Niyongere Claire na Kagame Alexis. [9] Urubanza mu mizi rwaburanishijwe kuwa 20/01/2015 no kuwa 13/05/2015, Sebatware Bizimana Sébastien, Niyongere Claire na Kagame Alexis bahagarariwe na Me Rwihandagaza Richard, naho RWANDAIR ihagarariwe na Me Nkurunziza François Xavier. [10] Mu iburanisha ryo kuwa 13/05/2015 Urukiko rwumvise abatangabuhamya, aribo Biggi Zimvumi wakoze raporo y’impanuka y’indege na Ngendo Vincent wakoraga mu ndenge Nyirangororoka Azera yagiriyemo impanuka. II. IBIBAZO BIGIZE URUBANZA N’ISESENGURWA RYABYO A) Kumenya niba urupfu rwa Nyirangororoka Azera rudakomoka ku mpanuka y’indege yabaye kuwa 12/11/2009, RWANDAIR ikaba itagomba kuryozwa urupfu rwe. [11] Me Nkurunziza François Xavier uburanira RWANDAIR avuga ko Urukiko rw’Ubucuruzi rwa Nyarugenge rwaciye urubanza ku rwego rwa mbere rwirengagije ko Bizimana Sébastien, Niyongere Claire na Kagame Alexis nta bimenyetso batanga bigaragaza ko urupfu rwa Nyirangororoka Azera rwaturutse ku mpanuka y’indege kuko nyuma y’iyo mpanuka yajyanwe kwa muganga, imodoka ya ambulansi yari imutwaye ikora impanuka, bituma agera kwa muganga yapfuye. [12] Avuga kandi ko RWANDAIR yagerageje kumvikana n’abarega kubera ko yemeraga kwishyura 51.500USD ahwanye n‘uruhare rwayo, akubiyemo 10.000USD yari agenewe Sebatware, 20.000USD yari agenewe Niyongere Claire, 20.000USD yari agenewe Kagame Alexis na 1.500USD yo gukurikirana dosiye (frais), ariko ko itategekwa kwishyura indishyi zose yonyine kandi uwagize uruhare rukomeye mu rupfu rwa Nyirangororoka Azera ari uwari utwaye imodoka yakomerekeyemo ajyanwe kwa Muganga. [13] Akomeza avuga ko raporo y’impanuka y’imodoka ihari kuko uwari uyitwaye yakurikiranywe mu Rukiko rwa Gisirikare, ko iyo dosiye yashakwa maze hakagaragazwa uruhare iyo mpanuka yagize mu rupfu rwa Nyirangororoka Azera. [14] Me Rwihandagaza Richard uburanira Bizimana Sébastien, Niyongere Claire na Kagame Alexis avuga ko Rwanda Civil Aviation ubwayo yiyemereye ko hapfuye umuntu umwe mu

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mpanuka y’indege yabereye ku kibuga cy‘indege cya Kanombe kuwa 12/11/2009 nk’uko bigaragara muri raporo ibanziriza indi (rapport préliminaire) iri kuri kote 35, ndetse ko hari n’ibaruwa ya RWANDAIR iri kuri kote 37 igaragaza ko yemera uruhare rwayo mu rupfu rwa Nyirangororoka Azera. [15] Akomeza avuga ko Nyirangororoka Azera atakomerekeye mu mpanuka y’imodoka ya ambulansi kuko atari mu bajyanwe kwa muganga muri iyo modoka, ahubwo we akaba yarajyanwe n’imodoka ya Polisi, ndetse ko ntaho avugwa muri raporo yakozwe na Polisi kuri iyo mpanuka y’imodoka. [16] Yongeraho ko nubwo Nyirangororoka Azera yaba yari mu modoka yakoze impanuka nta wundi wakwishyuzwa indishyi zikomoka ku rupfu rwe usibye RWANDAIR kuko ariyo bakoranye amasezerano yo kumugeza aho yagombaga kujya. [17] Kuri icyo kibazo, mu buhamya bwe Biggi Zimvumi yavuze ko indege imaze gukora impanuka, abatabazi basanze Nyirangororoka Azera yagwiriwe na “Food galley” ibikwamo amafunguro y’abagenzi mu ndege, yataye ubwenge, afite ibikomere mu mutwe, bakeka ko yapfuye, bamusohoramo, bamujyana ku bitaro King Faisal mu modoka isanzwe ikoreshwa ku kibuga cy’indege ifite plaque GR091A, bagerageza kumukorera ubutabazi ariko mu isaha imwe yari apfuye, ari nayo mpamvu hakurikijwe amasezerano mpuzamahanga bamubara mu bantu baguye mu mpanuka y‘indege. Yavuze kandi ko Nyirangororoka Azera atari mu modoka GR 963A yagize impanuka ivuye ku kibuga cy’indege, ahubwo yari irimo pilote umwe, technicien umwe n‘abagenzi babiri, bashakirwa indi ambulansi irabakomezanya. [18] Ngendo Vincent nawe mu buhamya bwe yavuze ko yakoraga mu ndege yagiriye impanuka ku kibuga cy’indege cy’i Kanombe kuwa 12/11/2009, ko impanuka imaze kuba habaye ibikorwa by’ubutabazi, basanga Nyirangororoka Azera yataye ubwenge, umutwe wamenetse, umuganga wari uhari w’umunyamahanga agerageza kumwongerera umwuka biranga, ababwira ngo bamujyane kwa muganga, bamujyana mu bitaro King Faisal mu modoka ya “pick up”, hashize nk’iminora 30 bamugejeje kwa muganga bababwira ko yapfuye. UKO URUKIKO RUBIBONA [19] Ingingo ya 17 y’amasezerano ya Varsovie yo kuwa 12/10/1929 nk’uko yahinduwe n’amasezerano y’i La Haye yo kuwa 28/09/1955 u Rwanda rwashyizeho umukono ivuga ko utwara abagenzi mu ndege aryozwa urupfu rw’abo atwaye cyangwa ibikomere bagize iyo bikomoka ku mpanuka yabaye umuntu ari mu ndege, ayizamukamo cyangwa ayimanukamo, ingingo ya 20 y’ayo masezerano ikavuga ko ataryozwa ibyangijwe iyo ashoboye kugaragaza ko we n’abo akoresha bakoze ibishoboka byose ngo impanuka itaba cyangwa ko batashoboraga kugira icyo bakora, naho ingingo ya 21 y’ayo masezerano ikavuga ko ataryozwa ibyangijwe iyo ashoboye kugaragaza ko bikomoka ku ikosa ry’uwangirijwe. [20] Ku bijyanye rero na Nyirangororoka Azera, nubwo RWANDAIR ivuga ko urupfu rwe rwatewe n’impanuka y’imodoka yari imujyanye ku bitaro King Faisal, imvugo ya Biggi Zimvumi n’iya Ngendo Vincent zigaragaza ko atigeze ajyanwa mu modoka ya ambulansi yagiriye impanuka mu nzira ubwo yari ijyanye bamwe mu bari mu ndege yagiriye impanuka ku

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kibuga cy’indege, ndetse ko yavanywe mu ndege yakomeretse bikomeye ku buryo yari ameze nk’uwapfuye igihe yajyanwaga kwa muganga. [21] Rukurikije rero imvugo z’abo batangabuhamya zigaragaza ko Nyirangororoka Azera yavanywe mu ndege yakomeretse cyane, icyemezo cy’ibitaro King Faisal kigaragaza ko yapfuye kuwa 12/11/2009 azize ibikomere byo mu mutwe n’icyemezo cy’Umunyamabanga Nshingwabikorwa w’Umurenge wa Shyogwe kigaragaza ko yapfuye kuri iyo tariki, Urukiko rusanga RWANDAIR itarashoboye kugaragaza ko urupfu rwa Nyirangororoka rwatewe n’indi mpamvu itari impanuka yagiriye mu ndege, ikaba rero igomba kuryozwa indishyi zikomoka ku rupfu rwe nk’uko biteganywa n‘amasezerano ya Varsovie yo muri 1929 nk’uko yavuguruwe n’amasezerano y‘i La Haye yo muri 1955. B) Ku bijyanye n’indishyi RWANDAIR yategekwa kwishyura. [22] Me Nkurunziza François Xavier avuga ko Urukiko rw’Ubucuruzi rwa Nyarugenge rwatanze indishyi zidafite aho zishingiye za 20.000.000Frw kuri buri wese mu baziregeye, rwirengagije ingingo ya 22 y’amasezerano ya Varsovie nk’uko yavuguruwe n’amasezerano y’i La Haye u Rwanda rwashyizeho umukono ivuga ko indishyi zikomoka ku rupfu rw’umuntu wazize impanuka y’indege zidashobora kurenga 250.000F abarwa hashingiwe ku ifaranga- zahabu (Franc-Or), ayo mafaranga akaba ahwanye na 20.000USD yanditse mu masezerano Nyirangororoka Azera yagiranye na RWANDAIR (conditions générales de transport). [23] Avuga kandi ko amasezerano ya Varsovie adakuraho “principe indemnitaire”, ko rero nta ndishyi zigomba gutangwa iyo uvuga ko yangirijwe atagaragaza ibimenyetso by’ibyo yangirijwe. [24] Me Rwihandagaza Richard avuga ko nta kosa Urukiko rw’Ubucuruzi rwa Nyarugenge rwakoze rwanga kubara indishyi rushingiye kuri “conditions générales de transport” za RWANDAIR kuko amasezerano ya Varsovie atemera ko utwara abagenzi mu ndege yivanaho cyangwa agabanya uburyozwe bwe (art 23: “toute clause tendant à exonérer le transporteur de sa responsabilité ou a établir une limite inférieure à celle qui est fixée dans la présente Convention est nulle et de nul effet….”). [25] Mu bujurire bwuririye ku bundi, arasaba ko Bizimana Sébastien, Niyongere Claire na Kagame Alexis bahabwa 982.500USD bari basabye mu rwego rwa mbere kuko amasezerano ya Varsovie nk’uko yahinduwe n’amasezerano y’i La Haye ateganya mu ngingo yayo ya 22-1 ko indishyi zingana na 250.000F ku bantu bangirijwe n’urupfu rw’umuntu wazize impanuka y’indege, naho mu ngingo ya 22-5 agateganya ko ifaranga rivugwa mu gace ka mbere rifite agaciro kangana na miligarama 65.5 za zahabu, ko kandi ivunjwa ry’ayo mafaranga 250.000 mu mafaranga y’igihugu runaka rikorwa hakurikijwe agaciro ka zahabu (valeur-or) k’iryo faranga ku munsi w’icibwa ry’urubanza. [26] Ku bijyanye n’uburyo bwo kubara izo ndishyi, asobanura ko igarama rimwe rya zahabu ryaguraga 57.23USD ku itariki ya 09/11/2011 hakurikijwe ibivugwa ku rubuga www.sacra- moneta.com, bivuze ko miligarama imwe yaguraga 0.06USD, naho 65.5 miligarama zikagura 3.93USD, bityo 250.000F avugwa mu masezerano ya La Haye akaba ahwanye na 982.500USD.

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[27] Me Nkurunziza François Xavier avuga ko ibyo Me Rwihandagaza asabira Bizimana Sébastien, Niyongere Claire na Kagame Alexis mu bujurire bwuririye ku bundi nta shingiro bifite kuko kuva mu mwaka wa 1973 agaciro k’ifaranga ry’igihugu iki n’iki katagipimirwa kuri zahabu nk’uko mbere y’uwo mwaka byagendaga, ndetse ko byaje no kwemezwa n’amasezerano ya Jamaique yo kuwa 7 na 8/01/1976 yakuyeho parité –or des monnaies. UKO URUKIKO RUBIBONA [28] Amasezerano ya Varsovie yo kuwa 12/10/1929 ateganya mu ngingo yayo ya 22-1 ko amafaranga ntarengwa utwara abagenzi mu ndege aryozwa ku mugenzi ari 125.000Franc. Ayo masezerano yaje kuvugururwa n’amasezerano y‘i La Haye kuwa 28/09/1995, amafaranga ntarengwa utwara abagenzi mu ndege aryozwa ku mugenzi ashyirwa kuri 250.000Franc. [29] Muri ayo masezerano yombi ariko nta buryo bwateganyijwe bwo kongera amafaranga ntarengwa utwara abantu aryozwa ku mugenzi uko imyaka igenda isimburana, ibi akaba ari imwe mu mpamvu y’ingenzi yatumye ibihugu bimwe n’ama sosiyete y’indege amwe ateganya andi masezerano azamura amafaranga ntarengwa utwara abagenzi ashobora kuryozwa41, ndetse hajyaho amasezerano ya Montréal yo kuwa 28/06/1999 yashyize amafaranga ntarengwa utwara abantu aryozwa ku mugenzi kuri 100.000DTS. [30] Amasezerano u Rwanda rwashyizeho umukono ni amasezerano ya Varsovie yo muri 1929 nk’uko yahinduwe n’amasezerano y’i La Haye yo muri 1955. Amasezerano yakurikiyeho harimo n’amasezerano ya Montréal ntabwo rwayashyizeho umukono, bivuze ko mu Rwanda amafaranga ntarengwa utwara abantu aryozwa ku mugenzi yagumye kuri 250.000Franc. [31] Ayo masezerano u Rwanda rwashyizeho umukono ateganya mu ngingo yayo ya 22-5 ko ayo mafaranga (250.000Franc) abarwa hashingiwe ku ifaranga-zahabu (Franc-Or) igizwe na 65.5mg za zahabu, kandi ko avunjwa mu mafaranga ya buri gihugu hakurikijwe agaciro k’ayo muri zahabu (valeur-or)42 iyo bibaye ngombwa kugena indishyi. [32] Abaregera indishyi barabara indishyi basaba bashingiye ku giciro cya zahabu ku isoko, ariko Urukiko rusanga nk’uko byasobanuwe n’umucamanza wa mbere ari ukwitiranya agaciro k’ifaranga muri zahabu (valeur-or) n’agaciro ka zahabu kari ku isoko. [33] Urukiko rurasanga kandi ivunjwa ry’ifaranga-zahabu mu mafaranga ya buri gihugu ritagishoboka kuko amasezerano ya mbere43 n’aya kabiri44 avugurura sitati ya Fond Monétaire International (FMI) yaje kwemeza ko agaciro k’ifaranga (monnaie) ry’igihugu iki n’iki

41 - Les accords de Malte du 1er avril 1987. - Les accords IATA (International Air Transport Association signés le 31/10/1995 à Kuala Lumpur. - L’accord MIA signé le 3 avril 1996 à Montréal. - Accord de Montréal de 1966 (75.000USD par passager) 42 (….) la conversion de ces sommes en monnaies nationales autres que la monnaie-or s’effectuera en cas d’instance judiciaire suivant la valeur-or de ces monnaies à la date du jugement. 43 Le DTS-Dtroits de tirage spéciaux a été crée Le 28 juillet 196l lors du premier amendement aux statuts du FMI par le Fonds Monétaire International. 44 7-8 janvier, le second amendement aux statuts du FMI; Accords de la Jamaïque (Kingston, 8 janvier 1976) décide de mettre un terme définitif au système monétaire des parités fixes mais ajustables.

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katagipimirwa kuri zahabu, ku buryo havutse ikibazo cyo kumenya uburyo indishyi zishingiye kuri Franc-or zabarwa igihe bibaye ngombwa. [34] Ni mu rwego rwo gukemura ikibazo cyari kivutse, muri 1975 hateguwe amasezerano y’inyongera ku masezerano ya Varsovie yo muri 192945 no ku masezerano y’i La Haye yo muri 195546 avugurura amasezerano ya Varsovie, aya mbere ateganya ko amafaranga ntarengwa utwara abagenzi yaryozwa hashingiwe ku masezerano ya Varsovie abaye 8.300 Spécial drawing rights (SDR), naho aya kabiri agateganya ko amafaranga ntarengwa utwara abagenzi yaryozwa hashingiwe ku masezerano y’i La Haye avugurura amasezerano ya Varsovie abaye 16.600SDR. [35] Urukiko rusanga kuba u Rwanda rutarashyize umukono kuri ayo masezerano y’inyongera bitaba imbogamizi kuko ikigenderewe ari ukureba uburyo amafaranga avugwa mu masezerano ya Varsovie yo muri 1929 n’amasezerano ya La Haye yo muri 1955 yashyizwe muri SDR. [36] Hakurikijwe rero amasezerano y’inyongera (Procole N°2) ateganya ko amafaranga ntarengwa utwara abagenzi yaryozwa ari 16.600SDR, Urukiko rurasanga ku itariki ya 31/07/2015 ayo mafaranga yari ahwanye n’amafaranga y’u Rwanda angana na 16.135.257 hagendewe ku gaciro ka 1.008,453575 gatangwa na Banki Nkuru y’Igihugu. [37] Urukiko rusanga ariko nanone, nubwo amafaranga 16.600SDR ariyo agomba gufatwa nk’umubare ntarengwa w’indishyi utwara abagenzi yaryozwa agenwa n‘amasezerano y’i La Haye avugurura amasezerano ya Varsovie, ntabwo bivuga ko ariyo agomba gutangwa byanze bikunze kuko uwangirijwe agomba kubanza kugaragaza ibyo yangirijwe (fournir la preuve de l’existence et du quantum du dommage subi), ibi akaba ari ihame mu mategeko y’u Rwanda no mu mategeko mpuzamahanga. [38] Urukiko rusanga nanone nubwo amafaranga 16.600SDR ariyo agomba gufatwa nk’umubare ntarengwa w’indishyi utwara abagenzi yaryozwa agenwa n’amasezerano y’i La Haye avugurura amasezerano ya Varsovie, ntabwo bivuga ko uwangirijwe adashobora kugenerwa indishyi zirengeje ayo mafaranga kuko, nk’uko bisobanurwa mu ngingo ya 23 y’ayo masezerano, ikibujijwe ni ugutegeka uwangirijwe guhabwa umubare ntarengwa muto k’uwateganyijwe mu masezerano. [39] Urukiko rusanga kuba RWANDAIR yarivugiye mu iburanisha ko yashatse guha abaregera indishyi 51.500USD ngo kuko yabonaga ariyo ahwanye n’uruhare rwayo, urundi ruhare runini ari urwa nyiri modoka yagize impanuka itwaye Nyirangororoka ku bitaro, byumvikanisha ko abaregeye indishyi bayigaragarije ibyo bangirijwe (préjudice), ikaba rero itahindukira ngo ivuge ko batagaragaje ibimenyetso by’ibyo bangirijwe. [40] Urukiko rusanga nanone kuba RWANDAIR yariyemereye kwishyura mu bwumvikane 51.500USD kuko yabonaga ariyo ahwanye n’uruhare rwayo (usibye ko byagaragajwe ko ariyo yonyine yagize uruhare mu rupfu rwa Nyirangororoka), byumvikanisha ko yemeye gutanga indishyi zirenze umubare ntarengwa uvugwa mu masezerano ya Varsovie nk‘uko yavuguruwe n’amasezerano y’i La Haye harebwa indishyi zikwiye, ikaba rero itahindukira ngo ivuge ko uwo mubare ntarengwa ugomba kubahirizwa.

45 Protocole additionnel N° 1 signé à Montréal le 25 septembre 1975. 46 Protocole additionnel N° 2 signé à Montréal le 25 septembre 1975.

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[41] Hashingiwe rero kuri ibyo bisobanuro, Urukiko rusanga nta kosa Urukiko rw’Ubucuruzi rwa Nyarugenge rwakoze rutegeka RWANDAIR guha buri wese mu baziregeye indishyi zingana na 20.000.000Frw, yose hamwe akaba 60.000.000Frw. [42] Ku bijyanye n’amafaranga y’ikurikiranarubanza n’igihembo cya Avoka, Urukiko rusanga ayasabwe angana na 10.000.000Frw ari ikirenga, hakurikijwe igihe urubanza rumaze n’ibyarugiyeho byose RWANDAIR ikwiye guha abaregeye indishyi muri uru rubanza 1.000.000Frw yiyongera kuri 900.000Frw yategetswe ku rwego rwa mbere, yose hamwe akaba 1.900.000Frw ku nzego eshatu baburaniyemo. III. ICYEMEZO CY’URUKIKO [43] Rwemeje ko ubujurire bwa RWANDAIR ku rubanza RCOM 0101/13/TC/NYGE rwaciwe n’Urukiko rw’Ubucuruzi rwa Nyarugenge kuwa 30/04/2013 nta shingiro bufite; [44] Rwemeje ko ubujurire bwuririye ku bundi bwa Sebatware Bizimana Sébastien, Niyongere Claire na Kagame Alexis bufite ishingiro kuri bimwe; [45] Rwemeje ko nta gihindutse ku rubanza RCOM 0101/13/TC/NYGE rwaciwe n’Urukiko rw’Ubucuruzi rwa Nyarugenge, usibye ku bijyanye n’amafaranga y’ikurikiranarubanza n’igihembo cya Avoka; [46] Rutegetse RWANDAIR guha Sebatware Bizimana Sébastien, Niyongere Claire na Kagame Alexis indishyi zingana na 60.000.000Frw, buri wese agahabwa 20.000.000Frw nk’uko byemejwe mu rubanza RCOM 0101/13/TC/NYGE; [47] Rutegetse RWANDAIR guha Sebatware Bizimana Sébastien, Niyongere Claire na Kagame Alexis amafaranga y’ikurikiranarubanza n’igihembo cya Avoka angana na 1.900.0000Frw; [48] Rutegetse RWANDAIR kwishyura 100.000Frw y’amagarama y’urubanza.

GREAT LAKES CEMENT LTD v. DAMCO TANZANIA LTD [Rwanda URUKIKO RW’IKIRENGA – RCOMA0162/12/CS (Nyirinkwaya, P.J., Mukandamage na Kanyange, J.) 12 Kamena 2015] Amategeko agenga ububasha bw’inkiko – Amasezerano y’ubwikorezi – Ububasha bw’urukiko mu gihe humvikanywe ko impaka zizavuka mu masezerano zizakemurwa n’Urukiko rwo mu mahanga – Kuba mu masezerano y’ubwikorezi impande zombi zakoze harateganyijwe ko urukiko rwa London arirwo ruzababuranisha mu gihe hazavuka impaka hagati yabo nta gaciro byahabwa kubera ko ababisaba batagaragaza ko urwo rukiko rufite ububasha bwo kuruburanisha bushingiye ku kiburanwa cyangwa se ngo bagaragaze ko ari byo biboroheye kurusha kuburanira mu nkiko z’u Rwanda harebwe ibigenda ku rubanza n’agaciro k’ikiburanwa – Itegeko Ngenga Nº51/2008 ryo kuwa 09/09/2008 rigena imiterere, imikorere n’ububasha by’inkiko, ingingo ya 121.

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Amategeko agenga amasezerano – Inyungu z’ubucuruzi n’iz’ubukererwe – Umwe mu bakoze amasezerano ntiyavuga ko nta nyungu z’ubukererwe zayavuzwemo kandi ko izisabwa n’urundi ruhande ari ikirenga mu gihe impande zombi zumvikanye uburyo amafaranga y’inyungu z’ubukererwe azishyurwa mu gihe hatabayeho kubahiriza amasezerano – Itegeko Nº21/2012 ryo kuwa 14/06/2012 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, ingingo ya 168. Incamake y’ikibazo: DAMCO TANZANIA Ltd yareze GREAT LAKES CEMENT Ltd mu Rukiko Rukuru rw’Ubucuruzi iyisaba kuyishyura 85.805USD yasigaye ku giciro cy’ubwikorezi bw’ibicuruzwa byayo yavanye mu Bushinwa ibigeza i Musanze mu Rwanda, inasaba inyungu zitandukanye hamwe n’igihano gihatira kwishyura. GREAT LAKES CEMENT Ltd nayo yahise itanga inzitizi zo kutakira ikirego cya DAMCO TANZANIA Ltd ivuga ko iyi igomba gutanga ingwate y’amagarama itangwa n’abanyamahanga baburanira mu nkiko zo mu Rwanda, inasaba indishyi z’akababaro ivuga ko DAMCO TANZANIA Ltd yayiteje igihombo kuko itikoreye ibicuruzwa byayo byose ndetse n’umuyobozi wayo ahamagarwa kuri police. Ikomeza ivuga ko uru rukiko rudafite ububasha bwo kuburanisha uru rubanza kubera ko mu masezerano y’ubwikorezi impande zombi zagiranye bumvikanye ko zizaburanishwa n’Urukiko Rukuru rwa London. Urukiko rwemeza ko DAMCO TANZANIA Ltd itagomba gutanga ingwate itangwa n’abanyamahanga kuko ari sosiyete yo mu gihugu cyo mu muryango wa Africa y’Iburasirazuba. Ku byerekeye iburabubasha ry’inkiko zo mu Rwanda, urukiko rwemeje ko nta shingiro bifite kuko mu baburanyi ntawugaragaza ko afite ubwenegihugu bw’ubwongereza cyangwa se ngo bagaragaze ko ibicuruzwa bikomoka muri icyo gihugu. Urukiko rwemeje ko nta ndishyi z’akababaro n’iz’igihombo GREAT LAKES CEMENT Ltd yahabwa kuko ariyo igomba kwishyura DAMCO TANZANIA Ltd. GREAT LAKES CEMENT Ltd yajuririye mu Rukiko rw’Ikirenga ivuga ko Urukiko Rukuru rw’Ubucuruzi rudafite ububasha bwo kuburanisha uru rubanza kuko urubifitiye ububasha ari urwa London kuko rudashobora kubogama nk’uko byumvikanywe mu masezerano. DAMCO TANZANIA Ltd yo ivuga ko impamvu y’ubujurire yatanzwe na GREAT LAKES CEMENT Ltd nta shingiro ifite kubera ko ikirego cyayo kitari gishingiye ku mpamvu yo kutubahiriza amasezerano ahubwo ko cyari gishingiye ku nyandiko zandikiwe mu Rwanda aho umuyobozi mukuru wa GREAT LAKES CEMENT Ltd yiyandikiye inyandiko zigaragaza umwenda asigayemo DAMCO TANZANIA Ltd. Ikomeza ivuga ko ntaho inkiko zo mu bwongereza zahurira n’uru rubanza kuko ikibazo cyavukiye mu Rwanda kandi n’urega nawe akaba ariho atuye. Incamake y’icyemezo: 1. Kuba mu masezerano y’ubwikorezi impande zombi zakoze harateganyijwe ko urukiko rwa London arirwo ruzababuranisha mu gihe hazavuka impaka hagati yabo nta gaciro byahabwa kubera ko ababisaba bataragaza ko urwo rukiko rufite ububasha bwo kuruburanisha bushingiye ku kiburanwa cyangwa se ngo bagaragaze ko ari byo biboroheye kurusha kuburanira mu nkiko z’u Rwanda harebwe ibigenda ku rubanza n’agaciro k’ikiburanwa. 2. Umwe mu bakoze amasezerano ntiyavuga ko nta nyungu z’ubukererwe zayavuzwemo kandi ko izisabwa n’urundi ruhande ari ikirenga mu gihe impande zombi zumvikanye uburyo amafaranga y’inyungu z’ubukererwe azishyurwa mu gihe hatabayeho kubahiriza amasezerano.

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Bityo uwajuriye agomba kwishyura inyungu za 12% zikabarwa guhera mu kwezi kwa Nyakanga 2010 kugeza umunsi urubanza rusomeweho. Ubujurire nta shingiro bufite. Ubujurire bwuririye ku bundi bufite ishingiro kuri bimwe. Amagarama y’urubanza aherereye ku wareze. Amategeko yashingiweho. Itegeko Nº21/2012 ryo kuwa 14/06/2012 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, ingingo ya 168. Itegeko Ngenga Nº51/2008 ryo kuwa 09/09/2008 rigena imiterere, imikorere n’ububasha by’inkiko, ingingo ya 121. Nta manza zifashishijwe. Urubanza I. IMITERERE Y’URUBANZA [1] DAMCO TANZANIA Ltd yareze GREAT LAKES CEMENT Ltd mu Rukiko Rukuru rw’Ubucuruzi isaba kwishyurwa 85.805USD yasigaye ku giciro cy’ubwikorezi bw’ibicuruzwa byayo yakoze ibivana mu Bushinwa ibigeza i Musanze mu Rwanda, inyungu y’ubucuruzi za 25% ku mwaka, inyungu y’ubukererwe ya 19% ku mwaka zayo, amafaranga y’ikurikiranarubanza n’igihembo cya Avoka, igihano gihatira kwishyura (astreinte) n’irangizarubanza ry’agateganyo. [2] Muri urwo rubanza GREAT LAKES CEMENT Ltd yatanze inzitizi zigamije kutakira ikirego cya DAMCO TANZANIA Ltd zirimo iy’ingwate igomba gutangwa n’abanyamahanga baburanira mu nkiko z’u Rwanda n’iy’iburabubasha bw’urukiko, inasaba amafaranga y’igihembo cya Avoka n’indishyi z’akababaro kubera ko DAMCO TANZANIA Ltd yayiteje igihombo kuko itayikorereye ibicuruzwa byayo byose, ndetse umuyobozi wayo ahamagarwa muri “Police”. [3] Urukiko Rukuru rw’Ubucuruzi rwemeje ko DAMCO TANZANIA Ltd itagomba gutanga ingwate itangwa n’abanyamahanga kuko ari iyo mu gihugu cyo mu Muryango wa Africa y’Iburasirazuba. [4] Ku byerekeye ububasha bw’urukiko, urukiko rwasanze ibyo GREAT LAKES CEMENT Ltd iburanisha ko inkiko zo mu Rwanda nta bubasha zifite bwo kuburanisha uru rubanza kubera ko mu masezerano y’ubwikorezi impande zombi zemeranyijwe ko zizaburanishwa n’Urukiko Rukuru rwa London nta shingiro bifite, kuko mu baburanyi ntawe ugaragaza ko afite ubwenegihugu bw’Ubwongereza, ko ibicuruzwa bikomoka muri icyo gihugu, cyangwa se ko byahanyuze, ndetse nta n’uwashoboye kurusobanurira impamvu bahisemo urwo rukiko rudafite aho ruhuriye n’ikiburanwa ndetse n’ababuranyi, n’itegeko bashingiraho baha urwo rukiko ububasha bwo kubaburanisha, maze rushingiye ku ngingo ya 121 y’Itegeko Ngenga Nº51/2008 ryo kuwa 09/09/2008 rigena imiterere, imikorere n’ububasha by’inkiko, rwemeza ko rufite ububasha bwo kuburanisha urubanza kuko uregwa atuye mu Rwanda.

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[5] Ku byerekeye umwenda waregewe, Urukiko rwategetse GREAT LAKES CEMENT Ltd kwishyura DAMCO TANZANIA Ltd 85.805USD yasigaye ku bwikorezi bw’ibicuruzwa, inyungu zayo zingana na 31.604USD, inyungu z’ubukererwe zingana na 3.718USD, no kwishyura 6.500Frw y’amagarama y’urubanza. Urukiko rwasanze kandi nta gihano gihatira kwishyura (astreinte) GREAT LAKES CEMENT Ltd ikwiye gucibwa, ko ndetse nta rangizarubanza ry’agateganyo rigomba kubaho, runavuga ko idakwiye guhabwa indishyi z’akababaro isaba ku mpamvu y’uko ariyo igomba kwishyura DAMCO TANZANIA Ltd, kandi nta terabwoba umuyobozi wayo yashyizweho ubwo yahamagarwaga muri “Police”. [6] Ku birebana n’ikirego kigamije kwiregura cyatanzwe na GREAT LAKES CEMENT Ltd gisaba indishyi z’igihombo yatejwe no kuba ibicuruzwa byayo byose itarabishyikirijwe, indishyi z’akababaro zo kuba umuyobozi wayo yarajyanywe muri “Police” agasinyira umwenda kubera iterabwoba, n’amafaranga y’igihembo cya Avoka, Urukiko rwasanze rutabimugenera kuko ari we ugomba kwishyura. [7] GREAT LAKES CEMENT Ltd yajuririye Urukiko rw’Ikirenga ivuga ko Urukiko Rukuru rw’Ubucuruzi rwaburanishije urubanza rudafitiye ububasha kubera ko urukiko rufite ububasha bwo gukemura impaka zose zakomoka ku iyubahirizwa ry’amasezerano yagiranye na DAMCO TANZANIA Ltd ari Urukiko Rukuru rwa London mu Bwongereza. [8] Mu bujurire bwuririye ku bundi, DAMCO TANZANIA Ltd nayo isaba ko indishyi yagenewe zahuzwa n’igihe, ko kandi igihembo cya Avoka yagenewe ari gito. [9] Urubanza rwaburanishijwe mu ruhame tariki ya 06/01/2015 no kuwa 28/04/2015, GREAT LAKES CEMENT Ltd ihagarariwe na Me Bimenyimana Eric, naho DAMCO TANZANIA Ltd ihagarariwe na Me Nzamwita Toy. II. BIBAZO BIGIZE URUBANZA N’ISESENGURA RYABYO a. Kumenya niba Urukiko Rukuru rw’Ubucuruzi rwari rufite ububasha bwo kuburanisha ikirego cyatanzwe na DAMCO TANZANIA Ltd. [10] Me Bimenyimana uburanira GREAT LAKES CEMENT Ltd avuga ko mu ngingo ya 3 y’amasezerano y’ubwikorezi yagiranye na DAMCO TANZANIA Ltd tariki ya 10/11/2010, impande zombi zumvikanye ko ikibazo kizavuka mu iyubahirizwa ryayo kizakemurwa gusa n’Urukiko Rukuru rwa London mu Bwongereza, kubera ko zabonaga rushobora kutabogama (juridiction neutre) aho kwiyambaza inkiko zo mu Rwanda cyangwa se zo muri Tanzania. Asanga rero ikibazo cy’ububasha bw’urukiko bushingiye ku ifasi atari indemyagihugu ku buryo umucamanza yari kubahitiramo urukiko rufite ububasha. [11] Me Nzamwita uburanira DAMCO TANZANIA Ltd avuga ko impamvu y’ubujurire yatanzwe na GREAT LAKES CEMENT Ltd nta shingiro ifite, kuko ikirego cya DAMCO TANZANIA Ltd kitari gishingiye ku mpamvu yo kutubahiriza amasezerano y’ubwikorezi kubera ko ayo masezerano yasohojwe n’impande zombi, ahubwo cyari gishingiye ku nyandiko zandikiwe mu Rwanda (ordre de paiement et reconnaissance de dette) na bwana Nemeyebahizi Jean Baptiste wari umuyobozi Mukuru wayo, aho kuwa 21/3/2011 no kuwa 28/04/2011 yiyandikiye ubwe inyandiko igaragaza umwenda asigayemo.

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[12] Avuga kandi ko ntaho inkiko zo mu Bwongereza zahurira n’uru rubanza kuko ikibazo cyavukiye mu Rwanda ari naho uregwa atuye. UKO URUKIKO RUBIBONA [13] Ingingo ya 89, igika cya 1 y’Itegeko Nº21/2012 ryo kuwa 14/06/2012 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, iteganya ko “umuburanyi ubyukije inzitizi y’iburabubasha agomba kuyisobanura no kugaragaza urukiko avuga ko rufite ububasha bwo kumuburanisha”. [14] Mu ngingo ya 3 y’amasezerano y’ubwikorezi GREAT LAKES CEMENT Ltd na DAMCO TANZANIA Ltd bagiranye tariki ya 10/11/2010 bumvikanye ko ayo masezerano azakurikiza amategeko y’Ubwongereza, ko ari mu bubasha bw’Urukiko Rukuru rwa London gusa, ko kandi mu gihe atazubahirizwa n’umwe muri bo bazakemura ikibazo mu bwumvikane, byananirana bakitabaza urukiko47. [15] Urukiko rurasanga ibyo uburanira DAMCO TANZANIA Ltd avuga ko ikirego yatanze kidashingiye kuri ayo masezerano nta gaciro byahabwa kuko inyandiko itanga ikirego n’imyanzuro igiherekeje yakoze, igaragaza ko 85.805USD akomoka ku masezerano y’ubwikorezi (contrat de transport). [16] Urukiko rurasanga na none kuba GREAT LAKES CEMENT Ltd na DAMCO TANZANIA Ltd barumvikanye ku mategeko agenga amasezerano yabo ndetse n’Urukiko ruzakemura ibibazo byavuka mu iyubahirizwa ryayo rudafite aho ruhuriye n’amasezerano ubwayo cyangwa ababuranyi, ari ihame ryemewe mu ikorwa ry’amasezerano mpuzamahanga, ariko amategeko y’u Rwanda ntacyo abivugaho ku buryo byafasha mu kumvikanisha iki kibazo cy’ububasha bw’urukiko. [17] Inkiko zo muri Amerika, mu manza zinyuranye, nazo zasanze zikwiye kubahiriza uburenganzira bw’abagiranye amasezerano mpuzamahanga bwo guhitamo urukiko ruzabakemurira ibibazo, uretse iyo bigaragaye ko gushyira mu bikorwa ingingo ibiteganya idashyize mu gaciro (unreasonable), cyangwa ibogamye (injust), cyangwa se bigaragara ko ingingo y’amasezerano ihitamo urukiko nta gaciro ifite (invalid) kubera uburiganya (fraud) cyangwa hari aho irengera (overreaching). [18] Mu rubanza C.H. Robinson Worldwide, Inc. v. FLS Transp., Inc., rwaciwe n’Urukiko rw’Ubujurire rwa Minnesota, mu mwaka wa 2009, hemejwe ko ingingo y’amasezerano iba ibogamye cyangwa idashyira mu gaciro iyo aho urukiko rwahiswemo n’abagiranye amasezerano

47 Iyo ngingo ivuga ngo: “This Agreement shall be governed by English law, and is subject to the exclusive jurisdiction of High Court of Justice, London. In case there is any breach of contract, any amount outstanding shall be settled by Client. Any dispute shall be resolved in an amicable manner, and in the event of inability to solve things amicably, such matter shall be taken to court”.

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ruri (election de for) hababangamiye mu buryo bugaragara, iyo ingingo y’amasezerano yateguwe n’uruhande rumwe (contrat d’adhésion), cyangwa amasezerano adashyira mu gaciro48. [19] Ku birebana n’ingingo ya 3 y’amasezerano y’ubwikorezi yabaye hagati ya GREAT LAKES CEMENT Ltd na DAMCO TANZANIA Ltd tariki ya 10/11/2010, bahisemo Urukiko Rukuru rwa London bifuza kubona urukiko rutabogamye rwabakemurira ibibazo. Urukiko rurasanga ariko iyo ngingo idashyize mu gaciro kubera ko bidahagije gushyiraho urukiko ruzakemura ibibazo, udatekereje ku bubasha bwarwo bushingiye ku kiburanwa (compétence matérielle) ndetse no ku bigenda ku rubanza bigereranyijwe n’agaciro k’ikiburanwa mu gihe havuka urubanza. GREAT LAKES CEMENT Ltd rero yifuza kuburanishwa n’urwo rukiko ntigaragaza ko rufite ububasha bushingiye ku kiburanwa bwo kuburanisha uru rubanza, cyangwa se ko ari byo biyoroheye kurusha kuburanira mu nkiko z’u Rwanda harebwe ibigenda ku rubanza n’agaciro k’ikiburanwa, bikaba rero bigaragara ko iyo ngingo idashyize mu gaciro ku baburanyi bombi. [20] Urukiko rusanga ahubwo Urukiko Rukuru rw’Ubucuruzi, nk’uko rwabyemeje mu rubanza rwajuririwe, rwari rufite ububasha bwo kuburanisha urubanza buteganywa n’ingingo ya 121 y’Itegeko Ngenga Nº51/2008 ryo kuwa 09/09/2008 rigena imiterere, imikorere n’ububasha by’inkiko, kubera ko GREAT LAKES CEMENT Ltd ifite icyicaro mu Rwanda kandi ariho amasezerano yarangirijwe. b. Ubujurire bwuririye ku bundi bwa DAMCO Tanzania [21] Me Nzamwita uburanira DAMCO TANZANIA Ltd avuga ko yatanze ubujurire bwuririye ku bundi isaba urukiko gusubira mu mibare (actualisation) y’inyungu z’ubucuruzi (17% ku mwaka) hamwe n’inyungu z’ubukererwe (2% ku mwaka) guhera mu kwezi kwa Nyakanga 2010 nk’uko zemejwe n’urukiko ku rwego rwa mbere kugeza umunsi urubanza ruzacibwaho (imyaka ine n’amezi 6), kuko GREAT LAKES CEMENT Ltd yajuriye nta mpamvu aho kwishyura umwenda, maze ikishyura inyungu zose zingana na 85.805USD x imyaka 4 n’amezi 6 x 17% = 65.641.000USD, hiyongereyeho inyungu z’ubukererwe zihwanye na + 7.000USD n’igihembo cya Avoka kingana na 18.169USD kubera ko umucamanza ntacyo yakivuzeho, nyamara hari amasezerano yagiranye na DAMCO TANZANIA Ltd n’inyandiko z’ayo yamaze kwishyurwa, nayo agahuzwa n’igihe akaba 23.650USD. [22] Me Bimenyimana uburanira GREAT LAKES CEMENT Ltd avuga ko uru rubanza rushingiye ku kirego kitari mu bubasha bw’inkiko z’u Rwanda. Yongereho ko inyungu DAMCO TANZANIA Ltd isaba ari ikirenga kuko mu masezerano hateganyijwe ko inyungu zizacibwa ari 1%, ku kwezi ni ukuvuga 12% ku mwaka, hakaba nta nyungu z’ubukererwe zavuzwemo. [23] Ku byerekeye igihembo cya Avoka, avuga ko kidakwiye gushingira ku kiburanwa kuko amategeko atabyemera, kubera ko n’iyo DAMCO TANZANIA Ltd yatsindwa igomba kwishyura igihembo cya Avoka wayiburaniye.

48 In the case C.H. Robinson Worldwide, Inc. v. FLS Transp., Inc., it was stated that a “clause is unfair or unreasonable if chosen forum is seriously inconvenient, the clause is [a] contract of adhesion, or agreement is otherwise unreasonable”. 772 N.W.2d 528 (Minn. Ct. App. 2009).

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UKO URUKIKO RUBIBONA [24] Ingingo ya 168, igika cya 2 y’Itegeko Nº21/2012 ryo kuwa 14/06/2012 ryavuzwe haruguru ivuga ko “ababuranyi bashobora kwaka inyungu, ibyishyuwe ku bukodeshe n’ibindi bintu by’inyongera byabonetse kuva aho urubanza rwaciriwe, n’indishyi z’akababaro umuburanyi yagize kuva urubanza ruciwe”. [25] Mu ngingo ya 5 y’amasezerano yavuzwe haruguru, GREAT LAKES CEMENT Ltd na DAMCO TANZANIA Ltd bumvikanye ko nitishyura amafaranga cy’ubwikorezi uko babyumvikanyeho izacibwa 1% ku kwezi, ni ukuvuga 12% ku mwaka. [26] Urukiko rurasanga iyo nyungu ya 12% ariyo GREAT LAKES CEMENT Ltd igomba gutanga ku mafaranga atarishyuwe, inyungu zikabarwa guhera mu kwezi kwa Nyakanga 2010 kugeza umunsi urubanza rusomeweho mu buryo bukurikira:

[27] Ku byerekeye igihembo cya Avoka, urukiko rurasanga ingingo ya 62 igika cya kabiri y’Itegeko Nº83/2013 ryo kuwa 11/09/2013 rishyiraho Urugaga rw’Abavoka mu Rwanda rikanagena imitunganyirize n’imikorere byarwo, ivuga ko bibujijwe ko Avoka ashyiraho igihembo ashingiye ku buryo urubanza ruzakizwa kuko ashinzwe gukoresha ubushobozi bwe, bityo DAMCO TANZANIA Ltd ikaba igenewe mu bushishozi bw’urukiko igihembo cya Avoka kingana na 1.000.000Frw ku nzego zombi yaburaniyeho. [28] Urukiko rurasanga amafaranga yose GREAT LAKES CEMENT Ltd igomba kwishyura DAMCO TANZANIA Ltd ari 85.805USD y’umwenda yemejwe n’Urukiko Rukuru rw’Ubucuruzi + 49.738USD y’inyungu = 135.543USD na 1.000.000Frw y’igihembo cya Avoka. III. ICYEMEZO CY’URUKIKO [29] Rwemeje ko ubujurire bwatanzwe na GREAT LAKES CEMENT Ltd nta shingiro bufite; [30] Rwemeje ko ubujurire bwuririye ku bundi bwatanzwe na DAMCO TANZANIA Ltd bufite ishingiro kuri bimwe; [31] Rutegetse GREAT LAKES CEMENT Ltd kwishyura DAMCO TANZANIA Ltd 135.543USD y’umwenda n’inyungu, na 1.000.000Frw y’igihembo cya Avoka. [32] Rutegetse GREAT LAKES CEMENT Ltd kwishyura 100.000Frw y’amagarama y’urubanza. SORAS Ltd v. ITEX Sarl [Rwanda URUKIKO RW’IKIRENGA – RCOMA 0148/11/CS (Mutashya, P.J., Gatete na Gakwaya, J.) 23 Gicurasi 2014]

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Amategeko agenga ubwikorezi – Amasezerano y’ubwikorezi – Ibimenyetso mu masezerano y’ubwikorezi – Amasezerano y’ubwikorezi agaragazwa n’ibimenyetso byose biteganywa n’amategeko, byaba ari ibyerekeye ibicuruzwa bikagaragazwa n’impapuro z’ipakira – Itegeko ryo kuwa 19/1/1920 ryerekeye intumwa mu bucuruzi n’abikorezi, ingingo ya 10. Amategeko agenga ubwikorezi – Amasezerano y’ubwikorezi – Uburyozwe bw’abikorezi – Umwikorezi aryozwa ibyangiritse cyangwa ibyatakaye mu gihe aterekana ko ukwangirika, ugutakara cyangwa impanuka zaturutse ku yindi mpamvu itamuturutseho kandi idashobora kumushinjwa – Itegeko ryo kuwa 19/1/1920 ryerekeye intumwa mu bucuruzi n’abikorezi, ingingo ya 18. Amategeko agenga ubwishingizi – Kwishyura indishyi z’ubwishingizi – Isimbura ry’umwishingizi mu burenganzira z’uwishingiwe – Uwishingiye wishyuye indishyi z’ubwishingire, asimbura uwo yishingiye, mu rugero rw’indishyi yatanze, mu byerekeye uburenganzira no gukurikirana abandi bantu batumye yishyura kubera ibikorwa byabo – Itegeko- Teka no 20/75 ryo kuwa 20/06/1975 ryerekeye ubwishingire, ingingo ya 32 igika cya 1. Amategeko agenga amsezerano – Ibarwa ry’inyungu ku mafaranga remezo – Igihe zitangirira kubarwa – Iyo kwica amasezerano birebana no kutishyura amafaranga, inyungu zibarwa uhereye igihe uwagombaga kuzishyura yihanangirijwe zikanabarwa hashingiwe ku gipimo cyemewe na Banki Nkuru y’Igihugu hakuwemo ibyo uruhande rwishe amasezerano rufiteho uburenganzira – Itegeko no45/2011 ryo kuwa 25/11/2011 rigenga amasezerano, ingingo ya 144. Incamake y’ikibazo: SORAS Ltd yareze ITEX s.a.r.l mu Rukiko Rukuru rw’Ubucuruzi ivuga ko yagiranye amazerano y’ubwishingizi bw’icyayi na sosiyeti y’ubwikorezi yitwa TACT Ltd. Nyuma y’aho TACT Ltd yaje kumvikana na sosiyeti ITEX s.a.r.l ngo ibe ariyo yikorera icyayi cya OCIR-THE. Imodoka yari icyikoreye igeze mu gihugu cya Kenya yaje gukora impanuka icyayi yari itwaye kirangirika. TACT Ltd yaje gusaba SORAS Ltd kuyishyura agaciro k’icyayi yari yishingiye, nyuma SORAS Ltd irabikora, nayo ihita isimbura TACT Ltd mu burenganzira bwayo bwo gukurikirana ITEX s.a.r.l ku gihombo yatewe no kuba ITEX s.a.r.l itaragejeje imizigo aho yagombaga kugezwa. Urukiko Rukuru rw’ubucuruzi rwemeje ko ikirego cya SORAS Ltd nta shingiro gifite. SORAS Ltdyajuririye Urukiko rw’Ikirenga ivuga koUrukiko Rukuru rw’ubucuruzi rwirengangije ibimenyetso yatanze bigaragaza ko hagati ya ITEX s.a.r.l na TACT Ltd habaye amasezerano y’ubwikorezi bw’icyayi cya OCIR-THE. ITEX s.a.r.l yo yavuze ko mu bimenyetso byatanzwe birimo na “lettre de transport” igaragaza ko umwikorezi ari TACT Ltd kandi yafashe ubwishingizi ndetse SORAS Ltd ikaba yarishyuye OCIR-THE icyayi cyayo. Yongeye ivuga kandi ko SORAS itagaragaje ko imodoka yakoze impanuka ari iya ITEX s.a.r.l, ndetse ko niyo iza kuba iyayo, ibyo bitari kuba bihagije kugirango iryozwe icyayi cyangiritse kuko nta masezerano y’ubwikorezi yari hagati ya ITEX sarl na TACT Ltd. ITEX s.a.r.l yatanze ubujurire bwuririye ku bundi isaba ko SORAS ltd itegekwa kuyishyura indishyi z’akababaro kubera gukomeza kuyishora mu manza ku maherere, amafaranga y’ikurikirana rubanza n’ay’igihembo cy’Avoka.

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SORAS Ldt yo yasabye ko ITEX s.a.r.l iyishyura inyungu zibariwe kuri 18% y’amafaraga yishuye TACT Ltd, abazwe kuva igihe ITEX s.a.r.l yaboneye integuza. Yanasabye kandi amafaranga y’ikurikirana rubanza n’igihembo cy’Avoka. Incamake y’icyemezo: 1. Amasezerano y’ubwikorezi ntagaragazwa gusa no kuba yanditse, ashobora no kugaragazwa n’ibimenyetso byose biteganywa n’amategeko nk’inyemezabwishyu yabaye hagati y’umwikorezi n’uwo apakiriye ibintu, icyemezo cy’ubwikorezi bwo mu muhanda mpuzamahanga, ingano y’ibiro bigomba koherezwa ugenewe ibicuruzwa bihura n’ibipakiwe. Bikaba bigaragara rero ko TACT Ltd yagiranye na ITEX s.a.r.l amasezerano y’ubwikorezi bw’icyayi cya OCIR-THE gifite 49.418kg kandi ikaba yari yishyuye igiciro cy’ubwo bwikorezi (4.448$). 2. Umwikorezi aryozwa ibyangiritse mu gihe atagaragaza ko byaturutse ku yindi mpamvu itamuturutseho kandi idashobora kumushinjwa. Ibimenyetso byose byagaragajwe byerekanye ko TACT Ltd yagiranye amasezerano y’ubwikorezi na ITEX s.a.r.l bw’icyayi cya OCIR-THE. 3. Umwishingizi wishyuye indishyi z’ubwishingire, asimbura uwo yishingiye mu rugero rw’indishyi yatanze. Mu gihe SORAS Ltd yishyuye TACT Ltd 20.700.150Frw, SORAS Ltd ifite uburenganzira bwo gusimbura TACT s.a.r.l mu rugero rw’indishyi yishyuye. SORAS Ltd rero ikaba ifite uburenganzira bwo gusaba ITEX s.a.r.l amafaranga 20.700.150 yishyuye TACT Ltd. 4. Inyungu zijyanye no kutishyuriwa igihe ziratangwa kandi zikabarwa hashingiye ku gipimo cyemewe na Banki Nkuru y’igihugu. Izo nyungu zibarwa haherewe ku munsi uzisaba yihanangirijeho ugomba kuzimwishyura. Ubujurire bufite ishingiro. Urubanza rwajuririwe ruhindutse kuri byose. Rutegetse ITEX s.a.r.l kwishyura SORAS Ltd agaciro k’icyayi cyangirikiye mu mpanuka, inyungu ku mafaranga remezo, amafaranga y’ikurikiranarubanza n’ay’igihembo cy’Avocat. Amagarama aherereye ku regwa. Amategeko yashingiweho: Itegeko no45/2011 ryo kuwa 25/11/2011 rigenga amasezerano, ingingo ya 144. Itegeko ryo kuwa 19/1/1920 ryerekeye intumwa mu bucuruzi n’abikorezi, ingingo ya 10 na 18. Itegeko ryo kuwa 30/07/1888 ryerekeye amasezerano cyangwa imirimo nshinganwa, ingingo ya 431 na 432. Itegeko- Teka no 20/75 ryo kuwa 20/06/1975 ryerekeye ubwishingire, ingingo ya 32 igika cya 1. Nta manza zifashishijwe.

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Urubanza I. IMITERERE Y’URUBANZA [1] Soras Ltd yareze ITEX Sarl mu Rukiko Rukuru rw’Ubucuruzi ivuga ko yagiranye amasezerano y’ubwishingizi bw’icyayi na sosiyeti y’ubwikorezi yitwa TACT Ltd (Trans- Africa Container Transport Ltd), hanyuma TACT Ltd yaje guha sosiyeti ITEX Sarl icyayi cya OCIR-THE ngo ibe ariyo icyikorera, imodoka yari icyikoreye igeze mu gihugu cya Kenya, ikora impanuka icyayi yari itwaye kirangirika. [2] Nyuma y’uko TACT Ltd isabye SORAS Ltd kwishyura icyo cyayi yariyarishingiye, SORAS Ltd yishyuye TACT Ltd agaciro k’icyayi cyangiritse kangana na 20.700.150Frw, SORAS Ltd nayo ihita isimbura TACT Ltd mu burenganzira bwayo bwo gukurikirana ITEX Sarl kuri icyo gihombo (préjudice) yatewe no kuba ITEX Sarl itaragejeje imizigo aho yagombaga gusohozwa, ari nacyo Soras Ltd yaregeye ITEX Sarl. [3] Urukiko Rukuru rw’ Ubucuruzi rwemeje ko icyo kirego cya SORAS Ltd nta shingiro gifite, rwemeje kandi ko ikirego cyo kwiregura cya ITEX Sarl, kigamije gusaba indishyi, kitakiriwe kuko cyatanzwe impitagihe iburanisha ry’urubanza ryaramaze gusozwa. [4] SORAS Ltd ntiyishimiye imikirize y’urwo rubanza, ijuririra mu Rukiko rw’Ikirenga ivuga ko Urukiko Rukuru rw’Ubucuruzi rwirengagije ibimenyetso byatanzwe bigaragaza ko hagati ya ITEX Sarl na TACT Ltd habaye amasezerano y’ubwikorezi bw’icyayi cya OCIR-THE cyangiritse, ahubwo rwavuze ko ibyo bimenyetso byose bitabigaragaza, ndetse ko fagitire yo kuwa 22/3/2010 ITEX Sarl yakoreye TACT Ltd itagaragaza ko yishyuzaga ubwikorezi bw’icyayi cya OCIR-THE. ITEX Sarl yatanze ubujurire bwuririye ku bundi isaba koSORAS Ltd itegekwa kuyishyura indishyi z’akababaro kubera gukomeza kuyishora mu manza ku maherere, iy’ikurikiranarubanza n’igihembo cy’avoka. [5] Urubanza rwaburanishijwe mu ruhame kuwa 15/04/2014, SORAS Ltd ihagarariwe na Me Ruzindana Ignace, naho ITEX Sarl ihagarariwe na Me Ndagijimana Emmanuel. II. ISESENGURA RY’IBIBAZO BIGIZE URUBANZA a. Kumenya niba harabaye amasezerano y’ubwikorezi hagati ya ITEX Sarl na TACT Ltd, yatuma SORAS Ltd, mu mwanya wa TACT Ltd, yishyuza ITEX S.a.r.l agaciro k’icyayi cyangiritse kubera impanuka. [6] Me Ruzindana Ignace, uhagarariye SORAS Ltd, avuga ko nk’uko bigaragara mu gika cya 5cy’urubanza rujuririrwa, Urukiko Rukuru rw’Ubucuruzi rwavuze ko ibimenyetso Soras Ltd ishingiraho ikirego cyayo ari inyandiko-mvugo yakozwe na Polisi ya Kenya igaragaza izina rya Bisamaza ITEX nka nyir’ukuyimenyesha imizigo yangiritse ubwo yari yikorewe ivanywe mu Rwanda igana Mombasa, fagitire yo kuwa 22/3/2010 ya 4.448USD, ITEX Sarl yakoreye TACT Ltd iyishyuza ubwikorezi bw’icyayi cya OCIR-THE kivugwa muri uru rubanza n’ibaruwa yo kuwa 2/2/2010, Twagirumukiza Benoît, “courtier” wa TACT Ltd yandikiye SORAS Ltd, ariko urwo Rukiko rwasanze ko ibi bimenyetso byose bitagaragaza ko hagati ya ITEX Sarl na TACT

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Ltd habaye amasezerano y’ubwikorezi bw’icyayi cya OCIR-THE cyangiritse, SORAS Ltd ikakishyurira, none ubu ikaba iregera kugaruza amafaranga yacyishyuriye. [7] Me Ruzindana Ignace asobanura ko ku byemeza gutyo, Urukiko Rukuru rw’Ubucuruzi rwivuguruje kuko rwemeza ko fagitire yo kuwa 22/3/2010 ya ITEX Sarl irebana n’icyayi cya OCIR-THE kivugwa muri uru rubanza, hanyuma rukarangiza ruvuga ko nta bimenyetso bigaragaza ko habaye amasezerano y’ubwikorezi bw’icyayi cya OCIR-THE cyangiritse, hagati ya ITEX Sarl na TACT Ltd. Asobanura ko kuvuga ko fagitire yo kuwa 22/3/2010, ITEX Sarl yakoreye TACT Ltd iyishyuza ubwikorezi bw’icyayi, itari ikimenyetso kibishimangira, ahubwo ibyo bigaragaza ko Urukiko Rukuru rw’Ubucuruzi rutayisesenguye neza, kuko mu miburanire, ntaho ITEX Sarl yigeze ivuga ko icyayi cyishyuzwa kuri fagitire ivugwa, kijyanye n’ubundi bwikorezi butari ubw’icyayi cya OCIR-THE. Asobanura kandi ko 4.448Usd ari amafaranga y’ubwikorezi, atari agaciro k’icyayi cyane ko ITEX Sarl itari kwishyuza TACT Ltd icyayi, ko ITEX Sarl itashoboye kugaragaza nyiri icyayi, imodoka ye yari yatwaye, ndetse usibye ko ITEX Sarl itari gufata ubwishingizi bw’icyayi kuko icyayi cyari cyishingiwe na TACT Ltd, bigaragara neza ko ari icyayi cya OCIR-THE kubera ko ingano (quantité) y’icyayi igaragara kuri “lettre de transport” ihura n’ibyo TACT Ltd yayihaye, bityo akaba asanga ibi bimenyetso byari bihagije, bitari ngombwa ko habaho amasezerano yanditse, ariyo mpamvuITEX Sarl igomba gusubiza SORAS Ltd 20.700.150Frw yishyuye TACT Ltd kubera icyayi cyangirikiye mu mpanuka yakozwe n’imodoka yayo. [8] Ku birebana n’imodoka yakoze impanuka, Me Ruzindana Ignace avuga ko ibivugwa mu rubanza rwajuririwe mu gika cya 5 ku rupapuro rwa 4 y’uko “iyo modoka iza kugaragazwa ko ari iya ITEX Sarl, ibi bitaba ubwabyo bivuga ko ari yo yaryozwa inshingano z’umwikorezi kuko byanashoboka ko TACT Ltd yaba umwikorezi ariko akora akazi k’ubwikorezi yiyambaje imodoka ya ITEX Sarl cyangwa se y’undi uwo ariwe wese babyumvikanyeho mu masezerano yihariye atari ay’ubwikorezi”, ataribyo kuko mu miburanire ya ITEX Sarl itigeze ivuga ko imodoka zayo zakodeshejwe na TACT Ltd mu buryo aribyo byatumye ikora fagitire yo kuwa 22/3/2010 yishyuzaga TACT Ltd cyangwa ngo igaragaze imodoka bari bakodesheje n’igiciro cy’ubukode, bityo akaba asanga Urukiko Rukuru rw’Ubucuruzi rwarashingiye icyemezo cyarwo ku bitagaragajwe mu iburanisha. [9] Me Ndagijimana Emmanuel avuga ko uretse ko ITEX Sarl na TACT Ltd bakorana imirimo myinshi, iyo fagitire yo kuwa 22/3/2010 ari fagitire y’icyayi ITEX Sarl yatwariye TACT Ltd gifite agaciro ka 4.448Usd, gitandukanye n’icyayi kivugwa muri uru rubanza gifite agaciro kangana na 20.700.000Frw. Akomeza avuga ko SORAS Ltd itagaragaza ko imodoka yakoze impanuka ari iya ITEX Sarl, ndetse ko niyo iza kuba iyayo, ibyo bitaba bihagije kugirango iryozwe icyayi cyangiritse kuko nta masezerano y’ubwikorezi ari hagati ya ITEX Sarl na TACT Ltd. [10] Me Ndagijimana Emmanuel asobanura ko “lettre de transport” igaragaza umwikorezi na nyiri icyayi, bityo akaba asanga OCIR-THE idashobora kwemera ko umwikorezi atwara icyayi cyayo atafashe ubwishingizi. Akomeza avuga ko umwikorezi ari TACT Ltd kandi yafashe ubwishingizi, ndetse ko Soras Ltd yishyuye OCIR-THE icyayi cyayo cyagize impanuka, bityo akaba asanga nta mpamvu yatuma ITEX Sarl iza mu masezerano yabaye hagati ya TACT Ltd na Soras Ltd. Asoza avuga ko iyo ITEX Sarl iza kuba umwikorezi yari gufata ubwishingizi kuko ntabwo yari gufata “risque” zo kohereza imodoka yayo ntabwishingizi.

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UKO URUKIKO RUBIBONA [11] Ingingo ya 10 y’Itegeko ryo kuwa 19/1/1920ryerekeye intumwa mu bucuruzi n’abikorezi iteganya ko“amasezerano y’ubwikorezi agaragazwa n’ibimenyetso byose biteganywa n’amategeko mbese nko kubyerekeye ibicuruzwa hakoreshwa impapuro z’ipakira”. [12] Ingingo 431y’Igitabo cya III cy’urwunge rw’amategeko mbonezamubano iteganya ko“Ntibabazwa (abikorezi mu muhanda cyangwa mu mazi) gusa ibyo bashyikirijwe mu bwato cyangwa mu modoka, babazwa kandi ibyo baherewe mu cyumba cyangwa mu mangazini ngo bishyirwe mu bwato cyangwa mu modoka”. [13] Ingingo ya 432 y’Igitabo cya III cy’urwunge rw’amategeko mbonezamubano iteganya ko “baryozwa (abikorezi mu muhanda cyangwa mu mazi) ibyo bahawe byatakaye n’ibyangiritse, keretse berekanye ko byatakaye cyangwa ko byangiritse ku mpamvu itunguranye cyangwa itunguranye ntarengwa”. [14] Ingingo ya 18 y’Itegekoryo kuwa 19/1/1920 ryerekeye intumwa mu bucuruzi n’abikorezi iteganya ko “umwikorezi aryozwa ibyangiritse cyangwa ibyatakaye cyangwa ndetse n’impanuka zaba kubo atwaye mu gihe aterekana ko ukwangirika, ugutakara cyangwa impanuka zaturutse ku yindi mpamvu itamuturutseho kandi idashobora kumushinjwa”. [15] Ingingo ya 32, igika cya 1 y’Itegeko-Teka n° 20/75 ryo kuwa 20/6/1975 ryerekeye Ubwishingire iteganya ko “uwishingiye wishyuye indishyi z’ubwishingire, asimbura uwo yishingiye, mu rugero rw’indishyi yatanze, mu byerekeye uburenganzira no gukurikirana abandi bantu batumye yishyura kubera ibikorwa byabo”. [16] Ku birebana n’amasezerano y’ubwikorezi hagati ya TACT Ltd na ITEX Sarl, Urukiko rw’Ikirenga rurasanga muri dosiye y’uru rubanzahari inyandiko-mvugoya polisi ya Kenya (police station MTITO ANDEI) yo kuwa 1/3/2010, aho Bwana BISAMAZA ITEX abamenyesha ibyabuze igihe imodoka Mercedes Benz ifite icyapa RAB 691K/ RL 0707 yari yakoze impanuka. Rurasanga kandi muri dosiye hari fagitire yo kuwa 22/3/2010, ITEX Sarl yakoreye TACT Ltd, iyisaba kwishyura 4.448Usd y’ubwikorezi bwa 49.418Kg y’icyayi cy‘umukara yikoreye kuva Kigali kugeza Mombasa (Kenya), ndetse ko iyo fagitire igaragaza neza ibyanditse no muri “lettre de transport routier international” (international trucking bill of lading) n° 157/2010 yo kuwa 2/2/2010, aho usanga ikilo cy’icyayi kigomba koherezwa Mombasa kwa Bahari (T) Co Ltd (destinataire) ari 49.418Kg (Poids Brut: G. Weight) nk’uko bigaragarano muri “liste de colisage n°029/2010” yo kuwa 2/2/2010, TACT Ltd yari yoherereje Bahari (T) Co. Ltd kuwa 19/2/2010 na Soras Ltd, umwishingizi, kuwa 5/4/2010. Byongeye kandi inyandiko yo kuwa 4/3/2010 bita “arrival advice”, nayo ikaba igaragaza ko icyayi kivugwa cyohererejwe Bahari (T) Co. Ltd. [17] Hakurikijwe ibyavuzwe haruguru, Urukiko rw’Ikirenga rurasanga nk’uko biteganywa n’ingingo ya 10 y’Itegekoryo kuwa 19/1/1920 ryerekeye intumwa mu bucuruzi n’abikorezi aho ryemeza ko amasezerano y’ubwikorezi agaragazwa n’ibimenyetso byose biteganywa n’amategeko, ibyo bimenyetso byose bivugwa mu gika kibanziriza iki, bigaragaza neza ko TACT Ltd na ITEX Sarl bagiranye amasezerano y’ubwikorezi bw’icyayi cya OCIR-THE gifite 49.418Kg kigomba koherezwa Mombasa kwa Bahati (T) Co. Ltd ndetse ko TACT Ltd yishyuye

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ITEX Sarl 4.448Usd y’ubwo bwikorezi bw’icyayi, bityo ibivugwa na ITEX Sarl y’uko amasezerano y’ubwikorezi yanditswe yonyine ashobora kubyemeza, bikaba nta shingiro bifite. [18] Ku birebana n’igiciro cy’icyayi cyoherejwe Mombasa, Urukiko rw’Ikirenga rurasanga inyandiko iri mu dosiye, bita “proposition d’indemnisation” yo kuwa 19/7/2010, igaragaza neza ko igiciro cyayo cyari 143.792 Usd, ni ukuvuga 82.392.816 Frwy’icyo gihe, bityo ibivugwa na ITEX Sarl y’uko 4.448Usd, agaragara muri fagitireyo kuwa 22/3/2010, ariyo giciro cy’icyayi cyoherejwe Mombasa, ko nta sano afitanye n’icyayi kivugwa muri uru rubanza, bikaba ataribyo kuko 4.448Usd ari igiciro cy’ubwikorezi bw’icyayi nk’uko byagaragajwe haruguru. [19] Ku birebana na 20.700.150Frw SORAS Ltd yishyuza ITEX Sarl, Urukiko rw’Ikirenga rurasanga mu gihe bigaragara ko SORAS Ltd yishyuye TACT Ltd ayo mafaranga kuwa 22/7/2010 ikoresheje “chèque” n°BB 03920994 (tiré sur la Banque de Kigali) kuko na OCIR- THE yayisabaga kuyishyura icyayi cyayo cyangiritse mu mpanuka yavuzwe haruguru, SORAS Ltd, nk’umwishingizi (assureur), ifite uburenganzira bwo gusimbura TACT Sarl uwo yishingiye mu rugero rw’indishyi yishyuye, isaba ITEX Sarl kuyisubiza ayo mafaranga, bityo hashingiwe ku ingingo ya 431n’iya 432z’Igitabo cya III cy’urwunge rw’amategeko mbonezamubano, ku ngingo ya 18y’Itegeko ryerekeye intumwa mu bucuruzi n’abikorezi no ku ngingoya 32,igika cya 1 y’Itegeko-Tekan° 20/75 ryo kuwa 20/6/1975 ryerekeye Ubwishingire, ITEX Sarl ikaba igomba kwishyura SORAS Ltd 20.700.150Frw. [20] Hashingiwe kuri ibyo bisobanuro, Urukiko rw’Ikirenga rurasanga iyo mpamvu y’ubujurire bwa SORAS Ltd ifite ishingiro. b. Kumenya niba SORAS Ltd ikwiye guhabwa inyungu ku mafaranga remezo isaba, indishyi z’ikurikiranarubanza n’igihembo cy’avoka. [21] Me Ruzindana Ignace, mu myanzuro yanditse, asaba ko ITEX Sarl itegekwa guha Soras Ltd inyungu z’ubukererwe ku mafaranga 20.700.150Frw zibariwe kuri 18%, uhereye igihe ITEX Sarl yaboneye integuza. [22] Me Ruzindana Ignace asaba kandi ko ITEX Sarl itegekwa guha SORAS Ltd 1.000.000Frw y’ikurikiranarubanza, 500.000Frw y’igihembo cy’avoka mu rwego rwa mbere na 500.000Frw y’igihembo cy’avoka mu rwego rw’ubujurire. [23] Me Ndagijimana Emmanuel avuga ko SORAS Ltd idakwiye guhabwa amafaranga isaba kuko yareze uwo itagombaga kurega. UKO URUKIKO RUBIBONA [24] Ingingo ya 144y’Itegeko n°45/2011 ryo kuwa 25/11/2011 rigenga amasezeranoiteganya ko “iyo kwica amasezerano birebana no kutishyura amafaranga cyangwa kudakora igisabwa gishobora kubarwa mu mafaranga azwi cyangwa ashobora kumenyekana, inyungu zibarwa uhereye igihe igisabwa cyagombaga gukorwa hakuwemo ibyo uruhande rwishe amasezeranorufiteho uburenganzira”. [25] Hashingiwe kuri iyo ngingo,kuba ingaruka y’isimbura ari uko uwishyuye asimbura ugomba kwishyurwa mu burenganzira, mu birego,afitek’ugomba kumwishyura, Urukiko

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rw’Ikirenga rurasanga Soras Ltd izo nyungu izikwiye, bityo ITEX Sarl ikaba igomba kuyishyura inyungu ku mafaranga remezo isaba,ku gipimo cya 7% cyemewe na Banki Nkuru y’Igihugu (taux de placement moyen BNR), zibazwe guherakumunsi SORAS Ltd yihanangirije ITEX Sarl, ni ukuvuga kuwa 13/8/2010, kuko igipimo cya 18% SORAS Ltd ivuga, ari menshi, bityo inyungu ikaba igomba kubarwa mu buryo bukurira:

[26] Ku byerekeye amafaranga y’ikurikiranarubanza n’igihembo cya avoka SORAS Ltd isaba, Urukiko rw’Ikirenga rurasanga ayo asaba ari menshi, rukabaruyigeneye mu bushishozi bwarwo (ex aequo et bono) 300.000Frw y’ikurikiranarubanza na 500.000Frw y’igihembo cy’avoka mu rwego rwa mbere no mu rwego rw’ubujurire, yose hamwe akaba 800.000Frw. [27] Hashingiwe kuri ibyo byose byavuzwe haruguru, Urukiko rw’Ikirenga rurasanga ITEX Sarl igomba kwishyura Soras Ltd 20.700.150Frw y’agaciro k’icyayi cyangirikiye mu mpanuka, 5.474.481Frw y’inyungu ku mafaranga remezo, 300.000Frw y’ikurikiranarubanza na 500.000Frw y’igihembo cya avoka, yose hamwe akaba 26.974.631Frw. III. ICYEMEZO CY’URUKIKO [28] Rwemeje ko ubujurire bwa Soras Ltd bufite ishingiro. [29] Rwemeje kourubanza nº RCOM 0341/10/HCC rwaciwe kuwa 29/07/2011 n’Urukiko Rukuru rw’Ubucuruzi ruhindutse kuri byose. [30] Rutegetse ITEX Sarl kwishyura Soras Ltd 20.700.150Frw y’agaciro k’icyayi cyangirikiye mu mpanuka, 5.474.481Frw y’inyungu ku mafaranga remezo, 300.000Frw y’ikurikiranarubanza na 500.000Frw y’igihembo cy’avoka, yose hamwe 26.974.631Frw. [31] Rutegetse ITEX Sarl kwishyura amagarama y’uru rubanza angana na 29.150Frw.

NDIGELA v. ATA [Rwanda URUKIKO RW’IKIRENGA– RCOMA 0054/10/CS (Mugenzi, P.J., Mukamulisa na Rugabirwa, J.) 18 Werurwe 2011] Amategeko agenga imiburanishirize y’Imanza z’imbonezamubano– Ingwate itangwa n’umunyamahangaurega – Nta Sosiyeti yo mu bihugu bigize umuryango wa Afurika y’Iburasirazubayasabwa ingwate itangwa n’abanyamahanga kuko amategeko ayifata nk’isosiyeti yo mu Rwanda–Itegekonº 14/2010 ryo kuwa 07/05/2010 rihindura kandi ryuzuza itegeko n° 07/2009 ryo kuwa 27/04/2009 ryerekeye amasosiyete y’ubucuruzi, ingingo ya 12 – Itegeko no 18/2004 ryo ku wa 20/06/2004 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi nk’uko ryahinduwe kugeza ubu, ingingo ya 81.

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Amategeko y’ubwikorezi – Amasezerano – Itandukaniro hagati y’amasezerano y’ubwikorezi n’ay’ubukode bw’imodoka – Iyo rwiyemezamirimo atariwe ugenzura imodoka yatanzeho ubukode, amasezerano yitwa ay’ubukode bw’imodoka – Iyo imodoka yakodeshejwe itanganywe n’umushoferi agakomeza kugengwa na nyiri modoka, amasezerano yitwa ay’ubwikorezi. Amategeko agenga amasezerano cyangwa imirimo nshinganwa – Indishyi – Ikurikirana ry’indishyi zikomoka ku byangijwe – Uregera indishyi ashobora guhitamo kuryoza abakoresha ibikorwa byangijwe n’abakozi babo mu gihe bakoraga imirimo babashinze aho kuzishingira ku ikurikiranacyaha– Itegeko ryo kuwa 30/07/1888 ryerekeyeamasezeranocyangwa imirimo nshinganwa, ingingo ya 260. Incamake y’ikibazo: ATA yagiranye na NDIGELA&CO amasezerano yo kuyitwarira mu modoka ibiribwa ibivana Isaka ibijyana i Goma (RDC). ATA yareze NDIGELA &CO mu Rukiko Rukuru rw’Ubucuruzi ivuga ko itubahirije ayo masezerano y’ubwikorezi bagiranye, kuko imodoka zatwaye ibyo biribwa zigeze i Gisenyi, abashoferi bazo bagurisha ibigori bari batwaye. Urukiko Rukuru rw’Ubucuruzi rwemeje ko ikirego cya ATA gifite ishingiro, rutegeka NDIGELA &CO kuyishyura amafaranga ahwanye n’ibigori byagurishijwe hiyongereyeho avansi yari yahawe ndetse n’amafaranga y’igihembo cya Avoka. NDIGELA&CO yajuririye urwo rubanza mu Rukiko rw’Ikirenga ivuga ko ikirego cya ATA kitagombaga kwakirwa idatanze ingwate y’amagarama isabwa umunyamahanga urega, ikanavuga ko itari ikwiriye kuryozwa amakosa y’abashoferi bagurishije ibyo bari batwaye, ko ahubwo aribo bakwiye kwishyura kuko bahamwe n’icyaha mu rubanza nshinjabyaha ndetse bakaba banemera kwishyura. Kuri izi ngingo, ATA yo ivuga ko amasosiyete yo mu bihugu bigize umuryango wa Afurika y’Iburasirazuba afatwa nk’amasosiyete yo mu Rwanda bityo ko nta ngwate isabwa abanyamahanga yagombaga gutanga. Ivuga kandi ko NDIGELA&CO ariyo igomba gutanga indishyi kuko abashoferi bayo aribo barigishije ibyo bari bikoreye kandi ko ariyo yari ifite inshingano zo kubigeza aho bumvikanye.

Incamake y’icyemezo: 1. Kuba ATA ari sosiyeti yo mu gihugu kigize umuryango wa Afurika y’Iburasirazuba kandi amategeko y’u Rwanda akaba ayifata nk’isosiyeti nyarwanda, ntigomba kubanza gutanga ingwate y’amagarama isabwa umunyamahanga mbere yo kurega. 2. Iyo nyiri modoka yakodeshejwe atariwe uyigenzura, ayo masezerano yitwa ay’ubukode bw’imodoka naho iyo rwiyemezamirimo atanzeho imodoka ubukode akaba arinawe utanga umushoferi kandi agakomeza kumugenzura, ayo masezerano yitwa ay’ubwikorezi. Bityo amasezerano NDIGELA &CO yagiranye na ATA ni ay’ubwikorezi kuko itagaragaza mu masezerano bagiranye ahateganyijwe ko ATA izishakira abashoferi kandi ikaba itagaragaza ko abashoferi banyereje ibiribwa bari batwaye batari abayo. Kubera iyo mpamvu NDIGELA agomba kuryozwa kuba atarabashije gushyitsa ibyo yikoreye aho byagombaga kugera, kuko byari inshingano ze. 3. Abakoresha baryozwa ibyangijwe n'abakozi babo, iyo bakora imirimo babashinze. Nta cyabuza ATA amahitamo yo kuryoza indishyi NDIGELA &CO nk’umukoresha w’abashoferi bamwangirije aho kuzishingira ku ikurikiranacyaha. Ubujurire nta shingiro bufite.

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Ubujurire bwuririye ku bundi bufite ishingiro. NDIGELA&CO itegetswe kwishyura ATA amafaranga y’indishyi, indishyi zo gusiragizwa mu manza n’igihembo cy’Avoka. Amagarama aherereye ku wajuriye. Amategeko yashingiweho: Itegeko nº 14/2010 ryo kuwa 07/05/2010 rihindura kandi ryuzuza itegeko n° 07/2009 ryo kuwa 27/04/2009 ryerekeye amasosiyete y’ubucuruzi, ingingo ya 12. Itegeko no 18/2004 ryo ku wa 20/06/2004 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi nk’uko ryahinduwe kugeza ubu, ingingo ya 81. Itegeko ryo kuwa 30/07/1888 ryerekeye amasezerano cyangwa imirimo nshinganwa, ingingo ya 260. Inyandiko z’abahanga zifashishijwe: François COLLART DUTILLEUL et Philippe DELEBECQUE, Contrats civils et commerciaux, 7e édition, Paris, Dalloz, 2004, p. 698. Urubanza I. IMITEREREY’URUBANZA [1] Sosiyete ALLIED TRANSPORT AGENT (ATA) yatsindiye isoko rya “WORLD Food Programme” (WFP) rihwanye na $ US 65.000.00 ryerekeranye no gutwara ibiribwa ibivana muri Tanzania ibijyana kuri Goma (RDC). Bitewe nuko ATA nta modoka yari ifite, yagiranye amasezerano y’ubwikorezi na Sosiyete NDIGELA & Co yo kuvana ibigori Isaka ibijyana i Goma, ikodesha amakamyo 2 ya NDIGELA kuri $ US 11.000.00, iyiha avance ya $ US 5.000.00. [2] ATA ivuga ko izo modoka zigeze i Gisenyi abashoferi bazo bagurishije ibigori bari batwaye, bituma irega NDIGELA kuba itarubahirije amasezerano bagiranye y’ubwikorezi maze bikayitera igihombo. [3] Urukiko Rukuru rw’Ubucuruzi rumaze kwemeza ko ikirego cya ATA gifite ishingiro, rwategetse NDIGELA kwiyishyura $US 32,214.10 yakaswe na WFP ahwanye na toni 61 z’ibigori abashoferi bayo bagurishije, hakiyongeraho $US 5.000.00 ahwanye na avance NDIGELA yari yahawe ndetse na $US 1000.00 y’igihembo cya Avoka. [4] Mu bujurire mu Rukiko rw’Ikirenga, uburanira NDIGELA avuga ko Ikirego cya ATA kitagombaga kwakirwa idatanze ingwate y’amagarama isabwa abanyamahanga barega, akanavuga ko NDIGELA itari ikwiye kuryozwa amakosa y’abashoferi bagurishije ibyo bari batwaye kandi ari ATA yabihereye akazi hakurikijwe amasezerano y’ubwikorezi ATA yagiranye na NDIGELA, ikindi kandi abagize uruhare mu irigiswa ry’ibigori byabuze banabyiyemerera abakaba ari bo bakwiye kwishyura kuko bahamwe n’icyaha mu rubanza nshinjabyaha rwabaciriwe, ndetse hakaba hari n’inyandiko basinye bemera kwishyura.

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[5] Urubanza rwaburanishijwe mu ruhame ku wa 17/02/2011, NDIGELA & Co ihagarariwe na Me GUMISIRIZA Hilary, naho ALLIED TRANSPORT AGENT ihagarariwe na Me NDUTIYE Yussuf. II. ISESENGURA RY’IBIBAZO BIGIZE URUBANZA Ku byerekeye ingwate NDIGELA ivuga ko ATA yagombaga gutanga nk’umunyamahanga urega. [6] NDIGELA ivuga ko Urukiko Rukuru rutagombaga kwakira ikirego cya ATA idatanze ingwate isabwa abanyamahanga kuko ari sosiyete y’inyamahanga. [7] Nk’uko uburanira ATA abivuga kandi bikaba byaranasobanuwe n’Urukiko Rukuru rw’Ubucuruzi, ingingo ya 81 y’Itegeko no 18/2004 ryo ku wa 20/06/2004 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi nk’uko ryahinduwe kugeza ubu, iteganya ko, iyo bisabwe n’uregwa, umunyamahanga wese urega agomba gutanga amafaranga y’ingwate, uretse igihe haba hariho amasezerano ibihugu by’amahanga byaba byaragiranye n’u Rwanda asonera abaturage babyo ingwate. [8] NDIGELA yasobanuriwe ko, usibye n’amasezerano nk’ayo avugwa muri iyo ngingo y’itegeko, hari itegeko nyirizina, nº 14/2010 ryo kuwa 07/05/2010 rihindura kandi ryuzuza itegeko n° 07/2009 ryo kuwa 27/04/2009 ryerekeye amasosiyete y’ubucuruzi riteganya, mu ngingo yaryo ya 12 ko amasosiyete yo mu bihugu bigize umuryango wa Afurika y’Iburasirazuba afatwa nk’amasosiyete yo mu Rwanda.Ubujurire rero bwa NDIGELA idahakana ko Sosiyete ATA yo muri Tanzaniya, kimwe mu bihugu bigize uwo muryango irebwa n’iryo tegeko, nta shingiro bufite. Ku kibazo cyo kumenyaniba amasezerano yabaye hagati ya NDIGELA na ATA ari ay’ubwikorezi cyangwa ay’ubukode gusa bw’imodoka. [9] NDIGELA ivuga ko Urukiko Rukuru rw’Ubucuruzi rwirengagije amasezerano yagiranye na ATA yo guha ATA imodoka maze ikishakira abashoferi yagombaga no kwiyishyurira, bityo rero, NDIGELA ikemeza ko itaryozwa ingaruka z’amasezerano y’ubwikorezi kandi ntayo yagiranye na ATA. [10] Kuri iyi ngingo, ATA isubiza ko ibyo NDIGELA ivuga byo kuba barasezeranye ko ATA izishakira abashoferi atari ukuri, igahamya ko amasezerano bagiranye ari ay’ubwikorezi NDIGELA yagombaga gukora, ikoresheje imodoka n’abashoferi bayo. [11] Mu nyandiko y’amasezerano NDIGELA yakoranye na ATA, nta na hamwe hateganyijwe ko ATA izishakira abashoferi nk’uko NDIGELA ibivuga, ikaba itarigeze igaragaza aho ibikura. Urukiko rurasanga, mu gihe NDIGELA itagaragaza koabashoferi banyereje imizigo batari abayo nk’uko ibivuga, bigomba kwemezwa ko bari abayo, inabafiteho ububasha, amasezerano yagiranye na ATA akaba rero agomba kwitwa amasezerano y’ubwikorezi, aho kuba ay’ubukode bw’imodoka. [12] Iki gisobanuro kandi gihura n’ibyemezwa n’abanditsi b’abahanga mu mategeko,aho basobanura ko iyo rwiyemezamirimo atariwe ugenzura imodoka yatanze, aba adakwiye kwitwa

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umwikorezi, ahubwo aba ari uwakodesheje gusa iyo modoka, ibyo bikaba bitandukanye n’igihe imodoka y’ubwikorezi yaba yakodeshejwe igatanganwa n’umushoferi, kuko aha ariho amasezerano noneho yitwa ay’ubwikorezi, mu gihe umushoferi akomeje kugengwa n’uwatanze imodoka49 [13] Kuba amasezerano NDIGELA yagiranye na ATA ari ay’uyubwikorezi nk’uko bisobanuwe haruguru, bituma umwikorezi NDIGELA agomba kuryozwa kuba atarabashije gushyitsa ibyo yikoreye aho byagombaga kugera, kuko byari inshingano ze (obligation de resultat) hakurikijwe ibiteganywa n’ingingo ya 16 n’iya 18 z’Itegeko ryo kuwa 19 mutarama 1920 ryerekeye intumwa mu bucuruzi n'abikorezi50 Ku kibazo cy’uko ATA itakurikiranye ubwishyu ku bashoferi barigishije ibintu, ndetse n’abo babigurishijeho kandi baragaragaye. [14] NDIGELA ivuga ko n’iyo byafatwa ko abashoferi barigishije ibintu bari abayo, atari yo yakwishyuzwa ibyo barigishije kandi biboneka ko ari bo babikoze kuko icyaha ari gatozi, ndetse n’abahishe ibyo bintu bakaba barabihaniwe mu rubanza nshinjabyaha banemera kwishyura. [15] Kuri icyo kibazo, ATA isubiza ko NDIGELA ariyo igomba gutanga indishyi kuko abashoferi barigishije ibyo bari bikoreye bari abayo, kandi ikaba yari ifite inshingano zo kugeza ibiribwa ahari hateganyijwe, naho kuba yarahisemo gukurikira indishyi ishingiye ku masezerano aho gushingira ku ikurikiranacyaha, ATA ivuga ko ari amahitamo ihabwa n’amategeko. [16] Urukiko rurasanga NDIGELA itaburanisha ihame ry’uko uburyozwacyaha ari gatozi ku wagikoze, mu gihe ntawigeze ayikurikiranaho icyaha cyakozwe n’abandi, ahubwo uburyozwe kuri yo buturutse ku bikorwa by’abashoferi bayo bukaba bwashingira ku ngingo ya 260 y’igitabo cya gatatu cy’urwunge rw’amategeko mbonezamubano iteganya uburyozwe bw’umukoresha ku bikorwa by’umukozi we51, no ku buryozwe bushingiye kuri kamere y’ masezerano y’ubwikorezi nk’uko yasobanuwe haruguru. [17] Naho kuvuga ko ATA yabuze gukurikirana ubwishyu ku banyereje ibintu kandi babyemera, iyo nayo si ingingo yakuraho uburyozwa bwishyu ku mwikorezi wari ufite inshingano zo kugeza ibintu aho yiyemeje, kuko ATA wagombaga kubigerezwa aho bumvikanye yari afite amahitamo yo kuba yakurikirana indishyi ahereye ku masezerano y’ubwikorezi yagiranye na NDIGELA, cyangwa se akaba yazikurikirana mu nzira yo kuziregera ku

49Lorsque l’entrepreneur n’a pas la maitrise du déplacement du véhicule qu’il fournit, il ne mérite pas la qualitéde transporteur : il est un simple bailleur ou plus exactement un fréteur engagé dans un contrat d’affrètement avec un chauffeur. Cependant, si l’engin de transport est loué avec sonconducteur, les solutions sont différentes : le contrat doit être requalifié de location en transport, dès l’instant que le conducteur est resté sous les ordres du prétendu bailleur’’, François COLLART DUTILLEUL et Philippe DELEBECQUE, Contrats civils et commerciaux, 7eédition, Paris, Dalloz, 2004, p.698. 50Iyo ngingo ya 16 igateganya ko « Uretse impamvu zitunguranye cyangwa ntarengwa, umwikorezi yishingira isohoza ry'abantu cyangwa ibintu mu gihe cyasezeranywe, iyo nta gihe cyasezeranywe abikora akurikije uko bikorwa mu karere …», naho iya 18 igateganya ko umwikorezi aryozwa ibyangiritse cyangwa ibyatakaye cyangwa ndetse n'impanuka zaba kubo atwaye mu gihe aterekana ko ukwangirika, ugutakara cyangwa impanuka zaturutse ku yindi mpamvu itamuturutseho kandi idashobora kumushinjwa ». 51Iyo ngingo iteganya ko umuntu ataryozwa gusa ibyangiritse kubera ibikorwa bye bwite, ahubwo anaryozwa ibyangijwe n'ibikorwa by'abo yishingiye cyangwa by’ibintu ashinzwe kurinda, ikanasobanura ko ba shebuja n'abakoresha baryozwa ibyangijwe n'abakozi babo, iyo bakora imirimo babashinze.

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banyerejeje ibintu byabuze. Ntaho rero NDIGELA yashingira ivuga ko ATA yagombaga byanze bikunze gukurikirana indishyi mu rubanza rw’inshinjabyaha cyangwa se iruhereyeho. Ku byerekeye indishyi ATA isaba mu bujurire bwuririye ku bundi. [18] ATA irasaba indishyi zihwanye na 500.000 frw y’igihembo cya Avoka, na 1.000.000 frw yo gusiragizwa mu nkiko, NDIGELA yo igasubiza ko izo ndishyi ntacyo zishingiyeho. [19] Urukiko rurasanga koko byarabaye ngombwa ko ATA ishyiraho avoka uyiburanira muri ubu bujurire bwa NDIGELA, ikaba ikwiye kubihererwa indishyi, ariko kuko izo isaba ari ikirenga, ikaba yagenerwa, mu bushishozi bw’Urukiko 300.000 frw y’igihembo cya avoka yiyongera ku yo yari yagenewe mbere. [20] Harebwe kandi ingingo z’ubujurire bwa NDIGELA muri uru Rukiko n’isesengurwa ryazo nk’uko ryagaragajwe haruguru, bigaragara ko nta mpamvu zishyitse zagombaga gutuma NDIGELA ijuririra urubanza yatsindiwe mu Rukuko Rukuru rw’ubucuruzi, bityo rero indishyi ATA isaba zo kuba yarasiragijwe mu nkiko zikaba zifite ishingiro, ariko ikaba yagenerwa 300.000 frw mu bushishozi bw’Urukiko, kuko ayo isaba ari ikirenga. III. ICYEMEZO CY’URUKIKO [21] Rwemeye kwakira ubujurire bwa NDIGELA & Co n’ubwa ALLIED TRANSPORT AGENT (ATA) bubwuririyeho kuko bwaje mu buryo n’inzira bikurikije amategeko; [22] Rwemeje ko ubujurire bwa NDIGELA & Co nta shingiro bufite; ko ubwa TRANSPORT AGENT bufite ishingiro; [23] Rutegetse NDIGELA & Co kwishyura ATA indishyi zihwanye n’amadolari ya Amerika 38.214,10 yaciwe n’Urukiko Rukuru rw’Ubucuruzi, hiyongereyeho 600.000 frw iciwe muri uru Rukiko, itayatanga mu gihe cy’iminsi 15, agakurwa mu byayo ku ngufu za Leta. [24] Ruyitegetse kwishyura umusogongero wa Leta, uhwanye na 4% y’igiteranyo cy’indishyi zose iciwe, atayatanga mu gihe cy’iminsi 15, agakurwa mu byayo ku ngufu za Leta. [25] Ruyitegetse kwishyura amagarama y’urubanza ahanye na 32.400 frw, itayatanga mu gihe cy’iminsi umunani, agakurwa mu byayo ku ngufu za Leta.

3. IMANZA Z’INGUZANYO ZATANZWE NA BANKI CYANGWA IBIGO BY’IMARI MUGWANEZA v. BANK OF KIGALI LTD [Rwanda URUKIKO RW’IKIRENGA – RS/INJUST/RCOM 00014/2022/SC (Mukamulisa, P.J., Muhumuza na Karimunda, J.) 31 Werurwe 2023]

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Amategeko agenga imanza z’imbonezamubano – Inshingano – Inshingano z'umwuga – Umukiliya afite inshingano zo kwita ku gatabo k’inyandiko isaba kwishyura cyangwa ubundi buryo ahabwa na banki bwatuma yishyura, ariko ibyo ntibivaniraho banki inshingano yo kugira no gukoresha ubushishozi mbere yo kwishyura. Amategeko agenga imanza z’imbonezamubano – Inshingano – Inshingano z'umwuga – Amafaranga y’umuntu banki ibitse ntagomba gukorwaho nyirayo atabitangiye uruhushya, iyo iyahaye umuntu utabifitiye uburenganzira, bifatwa nk’aho ayo mafaranga atigeze ava kuri konti ye, icyo gihe banki ikaba ariyo ibyirengera. Inyungu z’ubukererwe – Ibarwa ry’inyungu z’ubukererwe – Inyungu z’ubukererwe zibarirwa ku gipimo cy’indishyi zihabwa umuguzi wa serivisi z’imari kidashobora kujya munsi y’ikigereranyo cy’inyungu ku nguzanyo (taux moyen de prêt) ariko zitarenze umwenda wishyuzwa. Incamake y ikibazo: Uru rubanza rwatangiriye mu Rukiko rw’Ubucuruzi rwa Nyarugenge, Mugwaneza Carine Sandrine arega Bank of Kigali (BK) Ltd, avuga ko ubwo yakoraga igenzura kuri konti ze muri iyo Banki, yasanze ku wa 12/08/2015 uwitwa Twajeneza Olivier yarabikujeho 310.000 Frw kuri konte nº 00051-0609850-07 yabitsaga akanabikuzaho amafaranga y’u Rwanda, naho ku wa 26/08/2015, uwitwa Sinayobye Siméon abikuza 11.500 USD kuri konti Nº 00040- 0294342-77 yabitsaga akanabikuzaho amadorari. Avuga ko nyuma y’uko konti ze zivogerewe, yasabye BK Ltd kumusubiza amafaranga n’amadolari yibwe, irabyanga, bituma ahitamo kuregera inkiko. BK Ltd yireguye ivuga ko nta kosa yakoze, isaba ko ikirego cya Mugwaneza Carine Sandrine kitahabwa ishingiro kuko uyu yari afite inshingano zo kubika neza carnet d’ordre de paiement yahawe na banki abajura bifashishije babikuza ayo mafaranga n’ayo madolari kandi ko banki yagenzuye igasanga impapuro zakoreshejwe mu bujura zaratanzwe na nyiri konti ubwe. Urukiko rw’Ubucuruzi rwa Nyarugenge rwasanze, hari urubanza rwaciwe n’Urukiko Rwisumbuye rwa Nyarugenge ku wa 18/03/2016, rwahamije Sinayobye Siméon icyaha cyo gukoresha inyandiko mpimbano, igihe yabikuzaga 11.500 USD kuri konti Nº 00040-0294342-77 ya Mugwaneza Carine Sandrine, nkuko nawe abyiyemerera; Inyandiko mvugo z’iperereza zakorewe mu rubanza nshinjabyaha zigaragaza ko umukono (signature) wari uri kuri ordre de paiement yakoreshejwe habikuzwa ayo madolari ari umuhimbano ndetse ko kugira ngo yibwe byagizwemo uruhare n’umukozi wa banki wafashije Sinayobye Siméon; Banki nk’umunyamwuga itarubahirije inshingano zayo zo kurinda amafaranga yari yabikijwe; ariko ko kubirebana na nta bimenyetso bigaragaza ko 310.000 Frw yabikujwe hakoreshejwe sheki y’impimbano, bityo ko ikirego cya Mugwaneza Carine Sandrine gifite ishingiro kuri bimwe, maze rwemeza ko BK Ltd igomba kumusubiza 11.500 USD, hiyongereyeho 2.012 USD, y’indishyi z’igihombo yatejwe na banki (manque à gagner) abariye ku gipimo cya 15%. BK Ltd yajuririye Urukiko Rukuru rw’Ubucuruzi ivuga ko itagombaga gutegekwa gusubiza Mugwaneza Carine Sandrine 11.500 USD yabikujwe kuri konti ye, ndetse ko idakwiye no gutegekwa kwishyura inyungu ya 15%, isaba indishyi zo gushorwa mu manza nta mpamvu. Mugwaneza Carine Sandrine yireguye avuga ko ubujurire bwa BK Ltd nta shingiro bugomba guhabwa kuko mu rubanza RCOM 00860/2016/TC/NYGE rwaciwe ku wa 21/10/2016, Urukiko

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rw’Ubucuruzi rwa Nyarugenge rwasobanuye ko Banki nk’umunyamwuga itubahirije inshingano zayo zo kurinda konti ze bituma ikura 11.500 USD kuri konti ye. Ku kibazo kijyanye n’inyungu zibariwe kuri 15%, Urukiko Rukuru rw’Ubucuruzi rwasanze BK Ltd itaryozwa ubujura bwakorewe kuri konti ya Mugwaneza Carine Sandrine, bityo ko n’izo nyungu ntacyo ziyirebaho, rwanzura ko ubujurire bwa BK Ltd bufite ishingiro. Mugwaneza Carine Sandrine yandikiye Urwego rw’Umuvunyi asaba ko urubanza RCOMA 00642/2016/CHC/HCC rwaciwe n’Urukiko Rukuru rw’Ubucuruzi rusubirishwamo ku mpamvu z’akarengane, avuga ko Sinayobye Siméon yifashishije carnet d’ordre de paiement ye abikuza amafaranga kuri konti ye atabiherewe uburenganzira na nyirayo, bityo ko BK Plc yagize uburangare nk’umunyamwuga, kuko itubahirije inshingano zayo zo kurinda umutekano wa konti y’umukiriya. Mugwaneza avuga kandi ko ku bijyanye na 11.500 USD, mu rubanza RCOM 00860/2016/TC/NYGE, yagenewe inyungu za 15% nyamara amabanki y’ubucuruzi asanzwe abarira inyungu kuri 18%, akaba asaba uru Rukiko gukosora ayo makosa, agabahwa inyungu zibariye ku rugero banki zisanzwe zitangiraho inyungu kuva ku wa 12/08/2015. Avuga ko mu gihe cy’imyaka irindwi n’amezi ane n’igice ishize, inyungu agomba kwishyurwa zingana na 15.266,25 USD ariko ko asaba uru Rukiko kuzazibara kugeza urubanza ruciwe; asaba kandi gusubizwa 310.000 frw yakuwe kuri konti ye hiyongereyeho inyungu zayo zibariye kuri 18%. BK Plc yiregura ivuga ko mu masezerano Mugwaneza Carine Sandrine yakoranye na banki buri ruhande rwari rufite inshingano rugomba kwubahiriza, bityo akaba asanga banki idakwiye kuryozwa ayo mafaranga kuko Mugwaneza Carine Sandrine ari we wateshutswe ku nshingano ze zo kwita ku gatabo yahawe na banki, ariyo mpamvu agomba kwirengera ibyabaye kuri konti ye. BK ivuga kandi ko yakoze ubugenzuzi isanga ordre de paiement yakoreshejwe habikuzwa 11.500 USD yaracishijwe mu mashini yabugenewe, hemezwa ko ari iya Mugwaneza Carine Sandrine kandi ko ari we wayisinye, kandi ko mbere y’uko ayo madolari abikuzwa, banki yahamagaye Mugwaneza Carine Sandrine, uyu atanga uruhushya rw’uko uwahawe ordre de paiement yishyurwa. BK ikomeza ivuga ko mu rubanza rw’inshinjabyaha Mugwaneza Carine Sandrine aburanisha, Urukiko rwagaragaje ko umujura ari Sinayobye Siméon, ko ntaho rwagaragaje uruhare urwo arirwo rwose rwa banki mu ibura ry’amadolari aburanwa, ariyo mpamvu asaba uru Rukiko kwemeza ko banki itaryozwa uburangare bwa Mugwaneza Carine Sandrine wateshutse ku nshingano ze zo kurinda neza carnet d’ordres de paiement yahawe.

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Incamake y icyemezo: 1. Umukiliya afite inshingano zo kwita ku gatabo k’inyandiko isaba kwishyura cyangwa ubundi buryo ahabwa na banki bwatuma yishyura, ariko ibyo ntibivanaho inshingano y’ubushishozi kuri banki mbere yo kwishyura; 2. Amafaranga y’umuntu Banki ibitse ntagomba gukorwaho nyirayo atabitangiye uruhushya, iyo iyahaye umuntu utabifitiye uburenganzira, bifatwa nk’aho ayo mafaranga atigeze ava kuri konti ye, icyo gihe banki ikaba ariyo ibyirengera. 3. Inyungu z’ubukererwe zibarirwa ku gipimo cy’indishyi zihabwa umuguzi wa serivisi z’imari kidashobora kujya munsi y’ikigereranyo cy’inyungu ku nguzanyo (taux moyen de prêt) ariko zitarenze umwenda wishyuzwa. Ikirego cyasabaga gusbirishwamo urubanza ku mpavu z akarengane gifite ishingiro kuri bimwe. Amagarama y urubanza ahwanye n ibyarukozwemo. Amategeko yashingiweho: Itegeko nº 47/2017 ryo ku wa 23/9/2017 rigena imitunganyirize y’imirimo y’amabanki, ingingo ya 112. Amabwiriza rusange n° 12/2017 yo ku wa 23/11/2017 ku ishyirwa mu byiciro ry’imyenda no guteganya ingoboka, ingingo ya 8. Itegeko n° 25/2005 ryo ku wa 04/12/2005 rigena imitunganyirize y’isoresha (iyi ngingo niyo ya 12 y’Itegeko n° 1/2012 ryo ku wa 03/02/2012 rihindura kandi ryuzuza Itegeko n° 25/2005 ryo ku wa 04/12/2005 rigena imitunganyirize y’isoresha), ingingo ya 59. Amabwiriza Rusange N°07/2010 yo ku wa 27/12/2010 ya Banki Nkuru y’u Rwanda, ingingo ya 2. Imanza zifashishijwe: Urubanza RS/INJUST/RC 00012/2021/SC Nsengiyumva v Ntagungira n’abandi rwaciwe n’Urukiko rw’Ikirenga ku wa 22/07/2022. Urubanza RS/INJUST/RCOM 00006/2022/SC; Banque Populaire du Rwanda Plc v Akarere ka Nyamasheke rwaciwe n’Urukiko rw’Ikirenga ku wa 27/01/2023. Urubanza RS/INJUST/RC 00024/2018/SC; Ngizweninshuti v Muhima rwaciwe n’Urukiko rw’Ikirenga ku wa 21/02/2020. Urubanza RS/INJUST/RC 00007/2018/SC Nditiribambe v Gatera rwaciwe n’Urukiko rw’Ikirenga ku wa 13/03/2020 Urubanza RS/INJUST/RC 00021/2022/SC; Mukagatare Régine n’abandi v SANLAM AG Plc rwaciwe n’Urukiko rw’Ikirenga ku wa 17/03/2022. urubanza RCOMA 0171/12/CS rwaciwe n’Urukiko rw’Ikirenga ku wa 03/01/2014, ibika bya 16- 20. Urubanza RS/INJUST/RCOM 00001/2017/SC; Sebahizi Jules yaburanaga v Equity Bank Rwanda Ltd, rwaciwe n’Urukiko rw’Ikirenga ku wa 26/01/2018. Imanza zamahanga zifashishijwe: Urubanza Re (II ZR 185/85), (1987) E.C.C. 254 (1985).

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Urubanza Stokes v. Commonwealth, 49 Va.App. 401 (2007). Urubanza Central Nat. Bank of Richmond v. First & Merchants Nat. Bank..., 171 Va. 289 (1938). Urubanza Cairo Banking Co. v West, 187 Ga. 666 (1939). Urubanza Stokes v Commonwealth, 49 Va.App. 401 (2007). Urubanza I. IMITERERE Y’URUBANZA [1] Uru rubanza rwatangiriye mu Rukiko rw’Ubucuruzi rwa Nyarugenge, Mugwaneza Carine Sandrine arega Bank of Kigali (BK) Ltd, ubu yabaye Bank of Kigali Plc, yitwa BK Plc muri uru rubanza, ko ubwo yakoraga igenzura kuri konti ze muri iyo Banki, yasanze ku wa 12/08/2015 uwitwa Twajeneza Olivier yarabikujeho 310.000 Frw kuri konte nº 00051- 0609850-07 yabitsaga akanabikuzaho amafaranga y’u Rwanda, naho ku wa 26/08/2015, uwitwa Sinayobye Siméon abikuza 11.500 USD kuri konti nº 00040-0294342-77 yabitsaga akanabikuzaho amadorari. Avuga ko nyuma y’uko konti ze zivogerewe, yasabye BK Ltd kumusubiza amafaranga n’amadolari yibwe, irabyanga, bituma ahitamo kuregera inkiko. [2] BK Ltd yireguye ivuga ko nta kosa yakoze, isaba ko ikirego cya Mugwaneza Carine Sandrine kitahabwa ishingiro kuko uyu yari afite inshingano zo kubika neza carnet d’ordre de paiement yahawe na banki abajura bifashishije babikuza ayo mafaranga n’ayo madolari kandi ko banki yagenzuye igasanga impapuro zakoreshejwe mu bujura zaratanzwe na nyiri konti ubwe. [3] Mu rubanza RCOM 00860/2016/TC/NYGE rwaciwe ku wa 21/10/2016, Urukiko rw’Ubucuruzi rwa Nyarugenge rwasanze: i. Hari urubanza RP 0762/15/TGI/NYGE rwaciwe n’Urukiko Rwisumbuye rwa Nyarugenge ku wa 18/03/2016, rwahamije Sinayobye Siméon icyaha cyo gukoresha inyandiko mpimbano, igihe yabikuzaga 11.500 USD kuri konti nº 00040-0294342-77 ya Mugwaneza Carine Sandrine, nkuko nawe abyiyemerera; ii. ii. Inyandiko mvugo z’iperereza zakorewe mu rubanza nshinjabyaha zigaragaza ko umukono (signature) wari uri kuri ordre de paiement yakoreshejwe habikuzwa ayo madolari ari umuhimbano ndetse ko kugira ngo yibwe byagizwemo uruhare n’umukozi wa banki wafashije Sinayobye Siméon; iii. Banki nk’umunyamwuga itarubahirije inshingano zayo zo kurinda amafaranga yari yabikijwe; iv. Nta bimenyetso bigaragaza ko 310.000 Frw yabikujwe hakoreshejwe sheki y’impimbano. [4] Urukiko rwanzuye ko ikirego cya Mugwaneza Carine Sandrine gifite ishingiro kuri bimwe, rwemeza ko BK Ltd igomba kumusubiza 11.500 USD, hiyongereyeho 2.012 USD, y’indishyi z’igihombo yatejwe na banki (manque à gagner) abariye ku gipimo cya 15%, 1.000.000 Frw y’indishyi z’ikurikiranarubanza n’igihembo cya Avoka ndetse na 50.000Frw y’ingwate y’igarama yari yaratanze. [5] BK Ltd yajuririye Urukiko Rukuru rw’Ubucuruzi ivuga ko itagombaga gutegekwa gusubiza Mugwaneza Carine Sandrine 11.500 USD yabikujwe kuri konti ye, ndetse ko idakwiye no gutegekwa kwishyura inyungu ya 15%, isaba indishyi zo gushorwa mu manza nta mpamvu.

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[6] Mugwaneza Carine Sandrine yireguye avuga ko ubujurire bwa BK Ltd nta shingiro bugomba guhabwa kuko mu rubanza RCOM 00860/2016/TC/NYGE rwaciwe ku wa 21/10/2016, Urukiko rw’Ubucuruzi rwa Nyarugenge rwasobanuye ko Banki nk’umunyamwuga itubahirije inshingano zayo zo kurinda konti ze bituma ikura 11.500 USD kuri konti ye. [7] Mu rubanza RCOMA 00642/2016/CHC/HCC rwaciwe ku wa 06/01/2017, Urukiko Rukuru rw’Ubucuruzi rwasanze : i. Kuba Mugwaneza Carine Sandrine yaramenye ko sheki ze zibwe ariko ntabimenyeshe BK Ltd kugira ngo ihagarike iyishyurwa ryazo ari amakosa ye, bityo akaba ataryozwa banki, kuko ari we wari ufite inshingano zo kurinda sheki ze, nk’uko biteganywa na general conditions za BK Ltd mu gace ka receipt booklets, ivuga ko “nyiri payment order ari we ufite inshingano zo kuyicunga kandi ko mu gihe hari urupapuro rwibwemo yihutira kubimenyesha banki; ii. Kuba nta kibazo kiri mu mukono (signature) wakoreshejwe kuri sheki yabikujweho amadorari, nta ruhare cyangwa uburangare banki yagize kuko mbere yo kwishyura ibanza gukora igenzura; iii. Nta kimenyetso kigaragaza ko telefoni ya Mugwaneza Carine Sandrine yavanywe ku murongo amasaha atatu; iv. Mugwaneza Carine Sandrine yagize uburangare bukabije mu kwandarika carnet d’ordre de paiement ye, binaba intandaro yo kwibwa kwe, bityo akaba agomba kwikurikiranira Sinayobye Siméon wamwibye cyane cyane ko yiyemerera icyaha. [8] Ku kibazo kijyanye n’inyungu zibariwe kuri 15%, Urukiko Rukuru rw’Ubucuruzi rwasanze BK Ltd itaryozwa ubujura bwakorewe kuri konti ya Mugwaneza Carine Sandrine, bityo ko n’izo nyungu ntacyo ziyirebaho, rwanzura ko ubujurire bwa BK Ltd bufite ishingiro, ko imikirize y’urubanza rwajuririwe ihindutse kuri byose, rutegeka Mugwaneza Carine Sandrine kwishyura BK Ltd 500.000 Frw y’ikurikiranarubanza no gusubiza BK Ltd 75.000 Frw y’ingwate y’amagarama. [9] Ku wa 22/12/2017, Mugwaneza Carine Sandrine yandikiye Urwego rw’Umuvunyi asaba ko urubanza RCOMA 00642/2016/CHC/HCC rwaciwe n’Urukiko Rukuru rw’Ubucuruzi ku wa 06/01/2017 rusubirishwamo ku mpamvu z’akarengane. Urwego rw’Umuvunyi rumaze gusuzuma ubwo busabe, rwandikiye Perezida w’Urukiko rw’Ikirenga rusaba ko urwo rubanza rwasubirwamo. Nyuma yo gusuzuma raporo yakozwe n’Ubugenzuzi Bukuru bw’Inkiko, Perezida w’Urukiko rw’Ikirenga yafashe Icyemezo no 158/CJ/2022 cyo ku wa 29/08/2022, ategeka ko urubanza rwoherezwa mu Bwanditsi bw’Urukiko rw’Ikirenga kugira ngo ruzongere ruburanishwe. [10] Urubanza rwaburanishijwe mu ruhame ku wa 20/02/2023, Mugwaneza Carine Sandrine yunganiwe na Me Bizumuremyi Isaac, naho BK Plc ihagarariwe na Me Rutagengwa Jean- Damascène.

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[11] Ababuranyi bagiye impaka ku bibazo byo kumenya niba Urukiko rwategeka BK Plc gusubiza 11.500USD na 310.000Frw yabikujwe kuri konti za Mugwaneza Carine Sandrine, kumuha inyungu ziyakomokaho zibariwe ku gipimo cya 18% ku mwaka banki z’ubucuruzi zisanzwe zitangiraho inguzanyo no kumenya niba hari indishyi zatangwa muri uru rubanza. II. IBIBAZO BIGIZE URUBANZA N’ISESENGURWA RYABYO. II.1. Kumenya niba BK Plc igomba gusubiza Mugwaneza Carine Sandrine 11.500USD yabikujwe kuri konti ye N° 00040-0294342-77. [12] Mugwaneza Carine Sandrine na Me Bizumuremyi Isaac umwunganira, bavuga ko Sinayobye Siméon yifashishije carnet d’ordre de paiement ifite no AA21910409 abikuza 11.500 USD kuri konti no 00040-0294342-77 atabiherewe uburenganzira na nyirayo. Bavuga ko BK Plc, nk’umunyamwuga, itubahirije inshingano zayo zo kurinda umutekano wa konti y’umukiriya, kuko iyo igenzura neza yari kubona ko ordre de paiement yifashishijwe yasinywe na Twajeneza Olivier aho gusinywa na Mugwaneza Carine Sandrine. Bavuga ko ayo madolari atari kubikuzwa bitagizwemo uruhare n’umukozi wa banki ukorera ku Gisimenti, ari nabyo bigaragaza ko mu guca urubanza, Urukiko Rukuru rw’Ubucuruzi rwirengagije inyandiko-mvugo zashingiweho mu rubanza no RP 0762/15/TGI/NYGE n’amategeko yariho icyo gihe, cyane cyane ingingo ya 48252 n’iya 49353 z’Igitabo cya gatatu cy’urwunge rw’amategeko mbonezamubano, bituma rutemeza ko banki yagize uburangare bukabije. [13] Bavuga ko umunsi ordre de paiement yatanzwe muri BK Plc, Mugwaneza Carine Sandrine yari mu mahanga, ko ibyo binashimangirwa n’ibyo banki yivugira ko yagerageje guhamagara nimero ye ya telefoni ya 0788308017 yatanze muri BK Plc isanga koko itariho. Basobanura ko nyuma y’uko banki isanze telefoni ye itariho byayiteye amakenga, ariko nyuma y’iminsi ibiri, bigizwemo uruhare n’umukozi wa banki, ngo ihamagara indi nimero ya 0785978930 bahawe na Sinayobye Siméon, ndetse batazi nyirayo kuko basanze ibaruye k’uwitwa Akayezu Delphine, uyu ngo atanga uruhushya rw’uko amadolari yishyurwa. Basanga banki itagaragaza icyayimaze amakenga nyuma yuko isanze telefoni 0788308017 itariho kuko itabasha no kwerekana ko telefoni 0785978930 yayihamagaye koko kandi ko ibaruye kuri Mugwaneza Carine Sandrine. Naho ku bijyanye na telepfoni ya 0788867979, bavuga ko yigeze kuba iya Mugwaneza Carine Sandrine ariko amaze kubona 0788308017 arekeraho kuyikoresha. [14] Bavuga ko umukozi wa banki ukorera ku Gisimenti ari we wabwiye Sinayobye Siméon ko hari amadolari ari kuri konti ya Mugwaneza Carine Sandrine, ari nacyo cyatumye aba ariho ajya kuyafatira aho kujya kuyabikuriza kuri BK Plc Ishami rya Nyamirambo aho yafungurije konti. Basobanura ko ibyo BK Plc ivuga ko yamaze iminsi icyenda ishakisha Mugwaneza Carine Sandrine mbere yo kwishyura ordre de paiement atari byo kuko Sinayobye Siméon yivugiye ko yishyuwe hashize iminsi ibiri gusa. Basanga nyuma y’uko banki igize amakenga kuri ordre de paiement ndetse imaze no kubona ko telefoni yahawe na nyiri konti itariho, itagombaga kwihutira kwemeza ko ayo madolari akurwa kuri konti ye. Basaba uru Rukiko kubona ko BK Plc

52 Iyo ngingo yategenyaga ko “Ububitsi, muri rusange, ari igikorwa umuntu yiyemeza cyo kwakira ibintu by’abandi, akagira inshingano zo kubirinda no kuzabisubiza uko biri”. 53 Iyo ngingo yateganyaga ko “uwabikijwe agomba kurinda ibintu yabikijwe abyitayeho ku buryo bumwe nubwo arindamo ibye bwite”.

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itabashije gucunga ibyo yabikijwe, bityo ikaba ifite inshingano zo gusubiza Mugwaneza Carine Sandrine ibyo yibwe. [15] Me Rutagengwa Jean-Damascène uburanira BK Plc avuga ko nyuma yo gufunguza konti no guhabwa agatabo (carnet d’ordres de paiement), Mugwaneza Carine Sandrine yahise agira inshingano zo kukarinda neza nk’uko arinda amafaranga abitse iwe. Asobanura ko ikibazo kimaze kumenyekana, banki yakoze ubugenzuzi isanga ordre de paiement yakoreshejwe habikuzwa 11.500 USD yaracishijwe mu mashini yabugenewe, hemezwa ko ari iya Mugwaneza Carine Sandrine kandi ko ari we wayisinye. Avuga ko mbere y’uko ayo madolari abikuzwa, banki yategereje iminsi icyenda, hanyuma iza guhamagara Mugwaneza Carine Sandrine kuri nimero no 0785978930, uyu atanga uruhushya rw’uko uwahawe ordre de paiement yishyurwa. [16] Avuga ko ayo madolari yageze kuri konti ya Sinayobye Siméon ku wa 26/08/2016, ayabikuza ku wa 27/08/2016, uwo munsi, nyuma y’amasaha abiri amadolari abikujwe, Mugwaneza Carine Sandrine atanga ikibazo muri BK Plc avuga ko hari amadolari yavanwe kuri konti ye, kuba yarahise abimenya kandi adafite uburyo bwa SMS banking bikaba bigaragaza ko yari aziranye na Sinayobye Siméon. Yongeraho ko ibi bishimangirwa kandi n’imvugo za Niyoyita Cyprien wemeza ko yahamagaye Mugwaneza Carine Sandrine kuri no 0788308017, amumenyesha ko agiye kwibwa kuri konti ye, ariko Mugwaneza Carine Sandrine aho kubimenyesha banki cyangwa Polisi akuraho telefoni yari yarabaruje muri banki. Yongeraho ko amadolari yabikujwe Mugwaneza Carine Sandrine ari mu Rwanda kuko Sinayobye Siméon yavuze ko ordre de paiement yayihawe na nyirayo. [17] Me Rutagengwa Jean Damascène akomeza avuga ko nta nshingano banki ifite zo guhamagara nyiri konti mbere y’uko yishyura ibyo yategetse, ko kuba yarahamagaye kuri 0785978930 ari uko yari yagize amakenga gusa, kandi ko iyi nimero yahoze ari iya Mugwaneza Carine Sandrine hanyuma iza gukorerwa simswap. Asobanura ko kuba amadolari yarabikujwe ku Ishami rya Gisimenti aho kubikurizwa i Nyamirambo, ubwabyo atari ikibazo kuko umukiliya yemerewe kubikuriza ku ishami rimwegereye kandi ko umukozi wa banki witirirwa kuba yarafashije Sinayobye Siméon kwiba ayo madolari atagaragajwe ngo abiryozwe. [18] Asoza avuga ko mu rubanza rw’inshinjabyaha Mugwaneza Carine Sandrine aburanisha, Urukiko rwagaragaje ko umujura ari Sinayobye Siméon, ko ntaho rwagaragaje uruhare urwo arirwo rwose rwa banki mu ibura ry’amadolari aburanwa, ariyo mpamvu asaba uru Rukiko kwemeza ko banki itaryozwa uburangare bwa Mugwaneza Carine Sandrine wateshutse ku nshingano ze zo kurinda neza carnet d’ordres de paiement yahawe. UKO URUKIKO RUBIBONA [19] Ingingo ya 2 y’Amabwiriza Rusange N°07/2010 yo ku wa 27/12/2010 ya Banki Nkuru y’u Rwanda yerekeye iyohererezanya Koranabuhanga ry’amafaranga n’ihererekanya koranabuhanga ry’amafaranga yakoreshwaga muri 2015 ubwo amadolari n’amafaranga aburanwa yavanwaga kuri konti ya Mugwaneza Carine Sandrine,54 ivuga ko inyandiko isaba kwishyura (ordre de paiement) ari amabwiriza yo kwishyura akozwe n’uyohereje ku kigo

54 Aya Mabwiriza yasimbuwe n’Amabwiriza Rusange n° 31 /2019 yo ku wa 16/12/2019 agamije kurengera abakoresha serivisi z’imyishyuranire.

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kiyakira, byoherejwe mu mvugo, mu buryo bw’ikoranabuhanga cyangwa mu nyandiko, hagamijwe kwishyura cyangwa gutuma indi banki cyangwa ikigo gitanga serivisi zo kwishyurana ku bishyura uberewemo umwenda, amafaranga azwi cyangwa yagenwa. [20] Iyi ngingo ivuga kandi ko uburyo bwo kwirinda (procédure de sécurité) ari ubushyirwaho mu bwumvikane hagati y’umukiriya n’ikigo cyakira hagamijwe : (a) Kugenzura ko uburyo busaba kwishyura cyangwa ubutumwa buhindura cyangwa bukuraho inyandiko isaba kwishyura ari iby’umukiriya cyangwa ; (b) Gushakisha amakosa aba mu kohereza cyangwa mu bigize inyandiko isaba kwishyura cyangwa ubutumwa. Uburyo bwo kwirinda bushobora gusaba ikoreshwa ry’imibare cyangwa indi mibare y’ibanga, hagaragazwa amagambo cyangwa imibare, irindanyandiko, uburyo bwo kwibutsa cyangwa ibikoresho by’ubwirinzi bisa n’ibi…” [21] Amabwiriza Rusange ya Bank of Kigali Ltd agenga inyandiko isaba kwishyura (ordre de paiement) yo mu mwaka wa 2005 ateganya ko umukiliya agomba kwita ku gatabo k’inyandiko isaba kwishyura yahawe kandi ko banki itaryozwa ingaruka zo kuba hari urupapuro rwatakayemo cyangwa rwavanwemo, ko biramutse bibaye, nyiri agatabo asabwa kwihutira kubimenyesha banki kugira ngo hirindwe ikoreshwa ritemewe ry’urwo rupapuro rwibwe cyangwa rwatakaye (He (the customer) is also required to take great care of payment order booklet. The bank declines any liability for any damage arising from loss or removal of a form. Should this happen, the holder must urgently inform the bank in order to avoid any malpractice through the abusive use of a stolen or lost form.) [22] Dosiye y’urubanza irimo ordre de paiement (O.P.) ya Mugwaneza Carine Sandrine ya 11.500 USD yahawe Sinayobye Siméon ku wa 14/08/2015. Kuri iyo O.P. byanditse n’intoki ko nimero ya telefoni ya Mugwaneza Carine Sandrine ari 0788867979. Iyo O.P. yakiriwe na banki ku wa 17/08/2015 nk’uko bigaragazwa na bordereau yo ku wa 17/08/2015, umukozi wayakiriye yabanje gusaba umuyobozi we uruhushya rwo kwishyura ayo madolari (dérogation démandée), umuyobozi asanga nimero ya telefoni ya Mugwaneza Carine Sandrine ari 0788308017, ategeka umukozi wa banki kutishyura ayo madolari mu gihe cyose nyiri konti atabanje kubyemeza (0788308017, do not force if the owner is not confirming). Kuri iyo bordereau hariho kandi ubundi butumwa bugira buti “We spoke to her on 0785978930. She confirmed the ID and OP”. Muri dosiye harimo kandi indi bordereau yo ku wa 26 Aout 2015 igaragaza ko Sinayobye Siméon yishyuwe 11.500 USD. [23] Dosiye y’urubanza irimo na none ibaruwa Banki of Kigali Ltd yandikiye Mugwaneza Carine Sandrine ku wa 08/09/2015, ibanza kugaragaza ko nimero ye ya telefoni ari 0788308017, kandi ko amadolari yishyuwe Sinayobye Siméon mu buryo bukurikije amategeko kuko banki yasanze ordre de paiement yakoreshejwe ari iyahawe Mugwaneza Carine Sandrine, umukono uyiriho ari uwe, kandi ko mu rwego rwo gusuzuma ko nta kindi kibazo cy’umutekano iyo ordre de paiement ifite, banki yamuhamagaye kuri telefoni, akemeza ko ayo madolari yishyurwa (As a further security check, the Bank called you and confirmed the payment to be effected, then the transaction was processed.)

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[24] Dosiye irimo na none urwandiko Bank of Kigali Ltd yandikiye Mugwaneza Carine Sandrine ku wa 10/09/2015, isubiza ibaruwa ye isaba irangamuntu ya Sinayobye Siméon n’ikimenyetso cy’uko banki yamuhamagaye akemeza ko Sinayobye Siméon yishyurwa. Banki na none ibanza kwibutsa kuri en-tête y’urwandiko ko nimero ya telefoni ya Mugwaneza Carine Sandrine ari 0788308017, igakomeza ivuga ko ikimenyetso yasabye cy’uko yahamagawe kuri telefoni 0785978930 mbere y’uko amadolari yishyurwa kitasabwa banki ahubwo cyatangwa gusa n’ikigo cya MTN (the proof you requested the bank to provide indicating that you were called on Mobile N° 0785978930: before paying the amount above can only be given by the telecommunication company MTN not the bank). [25] Urukiko rurasanga ikibazo kigibwaho impaka muri uru rubanza ari ukumenya niba banki yarateshutswe ku nshingano zayo z’ubushishozi bigatuma itarindira umutekano konti n’amafaranga by’umukiliya nk’uko ibisabwa nk’umunyamwuga ku buryo igomba gusubiza Mugwaneza Carine Sandrine 11.500 USD yabikujwe kuri konti ye N° 00040-0294342-77. [26] Ikibazo cy’umutekano w’amakonti n’amafaranga y’abakiliya cyagarutsweho n’uru Rukiko mu manza zitandukanye. Mu rubanza I & M Bank Rwanda Plc yaburanaga na Coffee Business Center (CBC) Ltd, uru Rukiko rwibukije ko mbere yo kwishyura, banki igomba kubanza gusuzuma niba inyandiko ishyikirijwe ngo zishyurwe zujuje ibyangombwa. Mu byo isuzuma harimo imiterere y’iyo nyandiko, umukono uyiriho, uburyo yahererekanyijwe no kumenya niba itaratambamiwe. Muri urwo rubanza Urukiko rwasanze ibyo banki yavugaga ko yasuzumye inyandiko yashyikirijwe mbere yo kwishyura ataribyo kuko iyo iba yarabikoze yari kubona ko umukono uziriho atari uwa nyiri konti.55 [27] Naho mu rubanza Sebahizi Jules yaburanaga na Equity Bank Rwanda Ltd, Urukiko rwasanze iyo banki yarabikuje 30.000 USD kuri konti y’umukiliya, iyohereza muri Singapore ishingiye kuri e-mail indemnity na Diaspora Application for Funds Transfers yuzurishijwe imashini ndetse banki itabanje kumuhamagara ngo abyemeze nyamara amasezerano ateganya ko Diaspora Application for Funds Transfers izajya yuzurishwa intoki kandi ko nta madolari azavanwa kuri konti ye banki itabanje kumuhamagara kuri telefoni yayihaye ngo abyemeze. Urukiko rwasanze kuba Equity Bank Rwanda Ltd yemera ko itabanje guhamagara Sebahizi Jules mbere yo kohereza ayo madolari binyuranyije n’amabwiriza yayo ndetse “n’imikorere y’ama banki (pratique) yo mu Rwanda ayategeka kubanza guhamagara abakiliya bayo batanze amasheki mbere yo kwishyura.”56 [28] Ibijyanye n’inshingano za banki zo kurinda konti z’abakiliya bazo byagarutsweho na none mu rubanza II ZR 185/85 rwaciwe n’Urukiko rw’Ikirenga rw’Ubudage (Bundesgerichtshof) ubwo rwasuzumaga ikirego cy’umuturage wibwe agapapuro ka sheki, hanyuma umujura akiganana ubuhanga umukono wa nyiri sheki akajya kuyibikuza kuri banki. Umukozi wa banki amaze kubona ko amafaranga asabwa kubikuzwa ari menshi ugereranyije n’ayo nyiri konti asanzwe abikuza kandi uyu akaba atarahamagaye banki kuri telefoni ngo yemeze ko iyo sheki

55 Reba urubanza RCOMA 0171/12/CS rwaciwe n’Urukiko rw’Ikirenga ku wa 03/01/2014, ibika bya 16-20. 56 Reba urubanza Sebahizi Jules yaburanaga na Equity Bank Rwanda Ltd, n° RS/INJUST/RCOM 00001/2017/SC rwaciwe n’Urukiko rw’Ikirenga ku wa 26/01/2018, igika cya 26. 6 Reba urubanza Re (II ZR 185/85), (1987) E.C.C. 254 (1985).

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yishyurwa nk’uko yari asanzwe abigenza, yasabye umuyobozi w’Ishami rya banki kwemeza ko iyo sheki yishyurwa, nawe arabyemera.57 [29] Mu gusuzuma niba kuba banki yaremeye ko iyo sheki yishyurwa bigomba gufatwa nk’uburangare, Urukiko rwasanze: i. Banki iba yishe inshingano zayo z’ubushishozi ziri mu masezerano yakoranye n’umukiliya wayo iyo yeretswe sheki isaba kwishyura amafaranga arenze cyane ingano y’ay’umukiliya asanzwe yishyura akoresheje sheki, ikabikora itabanje kubaza niba koko iyo sheki ari umwimerere; ii. Banki iba yishe inshingano zayo z’ubushishozi iyo yishyuye sheki itabanje kubaza umukiliya wayo kandi kuri sheki zabanje umukiliya yarabanzaga guhamagara banki kugira ngo ayihe uburenganzira bwo kubikuza amafaranga kuri konti ye; iii. Nubwo atari ingano y’amafaranga yanditse kuri sheki igomba gutuma buri gihe iyo sheki ikemangwa, iyo sheki yanditseho amafaranga menshi ugereranyije n’ayo umukiliya asanzwe yishyura ni ikintu cy’ingenzi kigomba guherwaho hasuzumwa niba harabayeho uburangare bwa banki, kandi icyo gihe gukeka ko banki itakoze inshingano zayo yishyura iyo sheki birusha uburemere iby’uko sheki yari yanditsweho amafaranga menshi.58 [30] Muri urwo rubanza, Urukiko rw’Ikirenga rw’Ubudage rwasanze mu gihe banki ibonye ko sheki yanditsweho amafaranga arenze ayo umukiliya asanzwe abikuza cyangwa yishyura, igomba guhita itekereza ko bishoboka ko iyo sheki irimo gukoreshwa mu buryo bunyuranyije n’amategeko, icyo gihe igahita isaba ko hatangwa umucyo kuri iyo sheki. Urukiko rwasanze bidakozwe bityo bishobora gushyira abakiliya benshi mu kaga, bityo ko Urukiko rw’Ubujurire rwari rufite ukuri mu kwemeza ko banki yari ifite inshingano zo gutelefona nyiri konti mbere yo kwishyura sheki kugira ngo imenye neza niba koko ari we wayitanze.59

57 Reba urubanza Re (II ZR 185/85), (1987) E.C.C. 254 (1985). 58 “A bank is in breach of its duty of care under its contract with its customer if, on presentation of an unusually large cheque payable to cash, albeit one which would still leave a sizeable credit balance in the account, it does not make inquiries as to the genuineness of the cheque… A bank which is presented with a cheque which appears genuine on the face of it but is made out for a sum many times higher than the customer would normally write such cheques for, and where the customer on earlier occasions when large amounts were drawn had telephoned the bank to authorise it to pay to a named bearer, the bank's natural suspicions regarding the cheque should be aroused. It is settled case law that, although a cheque made out for a large amount is not in itself suspicious, the question whether a cheque is for an unusually large amount in the normal course of business transactions between the parties is relevant to the question whether the bank was negligent in paying out. The suspicion that there may be a wrongful application of the cheque outweighs the assumption that the customer has by exception written an unusually large cheque.” Reba urubanza Re (II ZR 185/85), (1987) E.C.C. 254 (1985). 59 “A bank which, as in this case, knows of circumstances from which it must be inferred that a cheque to cash for a large sum exceeds by an aunuasual amount the sums involved in in other cheque transactions usually affected by the customer must take account of the possibility that the cheque is being misused…If the bank were allowed to refrain from doing so there would an increase to a no longer justifiable extent in the risk borne by the customer in the context of the apportionment of risks… In the results there are no grounds in law for objecting the appeal court’s findings in the circumstances of the case that the defendant (the bank) was under a duty to telephone to the plaintif before paying out on the cheque in order to ascertain whether he had drawn it.” Reba urubanza Re (II ZR 185/85), (1987) E.C.C. 254 (1985).

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[31] Urukiko rurasanga umuhanga Thierry Bonneau, mu gitabo cyitwa Droit bancaire, nawe ashimangira ko nubwo banki idakwiye kwivanga mu bikorwa by’abakiliya bayo, ariko nk’umunyamwuga, ifite inshingano y’ubushishozi (devoir de vigilance), ikaba igomba gukurikirana no kugenzura (vigilance surveillance) ndetse igashaka n’amakuru (vigilance- information) kugira ngo imenye ko ibikorerwa kuri konti byose biciye mu mucyo cyane cyane iyo ibona ko hari ikintu kigiye gukorerwa kuri konti mu buryo butamenyerewe. Naho Jérome Lasserre Capdeville na bagenzi be, nabo mu gitabo cyitwa Droit Bancaire, bavuga ko n’ubwo nyiri konti ari we ufite inshingano zo gukurikirana ibiyiberaho, banki igomba kugira ubushishozi, ikamenya ko abantu basaba kuyibikuzaho amafaranga babifitiye uburenganzira koko.60 [32] Urukiko rurasanga inshingano y’ubushishozi kuri za banki ndetse n’ibindi bigo by’imari iri muzo Umushingamategeko yagarutseho mu ngingo ya 3 y’Itegeko No 017/2021 ryo ku wa 03/03/2021 ryerekeye kurengera umuguzi wa serivisi y’imari. N’ubwo iri tegeko ridakwiye gushingirwaho mu gufata icyemezo muri uru rubanza kuko ritari ririho ubwo konti ya Mugwaneza Carine Sandrine yavogerwaga, ritanga icyereko cy’uko utanga serivisi y’imari agomba … gukorana ubwitonzi, ubuhanga n’ubushishozi mu bijyanye n’igicuruzwa cy’imari cyangwa serivisi y’imari atanga. [33] Iki cyerekezo ni nacyo kigaragara mu Mabwiriza Rusange N° 55/2022 yo ku wa 27/10/2022 yerekeye kurengera umuguzi wa serivisi z’imari. Mubyo ateganya harimo kuba utanga serivisi z’imari agomba gushyira mu muco w’ikigo cye cy’ubucuruzi ibirebana no kurengera umuguzi (ingingo ya 3), gushyiraho uburyo bwo kuvugana n’umuguzi wa serivisi y’imari harimo no guhamagara kuri telefoni kandi umukiliya yaba yahamagawe kuri telefoni, banki igakora ku buryo byunganirwa n’ubundi buryo bw’itumanaho bufasha kugaragaza ibimenyetso (ingingo ya 21) no kumenyesha umuguzi wa serivisi y’imari igikorwa cyose gikorewe kuri konti ye (ingingo ya 22). [34] Ibimaze gusobanurwa haruguru birebewe hamwe, byumvikanisha ko: i. Umukiliya wa banki afite inshingano zo kwita ku gatabo k’inyandiko isaba kwishyura cyangwa ubundi buryo ahabwa na banki bwatuma yishyura, ariko ibyo ntibivanaho inshingano y’ubushishozi kuri banki mbere y’uko yemeza ko ubwishyu bukorwa; ii. Banki ifite inshingano zo kugenzura ko uburyo busaba kwishyura bwatanzwe n’umukiliya wayo koko ndetse no gusuzuma ko nta makosa yabaye mu gutanga ubutumwa busaba banki kwishyura; iii. Iyo hari ikintu kitamenyerewe nk’uburyo ubutumwa busaba kwishyura bukozwemo cyangwa ingano y’amafaranga arenze cyane ayo umukiliya asanzwe asaba banki kumwishyurira, banki ifite inshingano yo gushaka amakuru ku mukiliya mbere yo kwishyura ibyo ubwo butumwa butegeka.

60 “Le client de la banque est, en principe, seul titulaire des pouvoirs sur son compte. Cela est plus particulièrement le cas pour les operations débitrices, et découle du devoir de restitution…Il est donc demandé au banquier d’être vigilant et de s’assurer que les personnes réalisant des opérations au débit d’un compte sont bien en droit d’agir de la sorte.” Reba Jérôme Lasserre Capdeville et les autres, Droit bancaire, Dalloz, Paris, 2021, p.392.

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[35] Ku bijyanye n’uru rubanza, Urukiko rurasanga banki yarabanje kugira amakenga kuri ordre de paiement yagaragarijwe na Sinayobye Siméon ku wa 17/08/2015 bituma ndetse umukozi wayakiriye ajya gusaba uruhushya rwo kuyishyura, ntiyaruhabwa kuko nimero ya telefoni Mugwaneza Carine Sandrine yari yarahaye banki itari iriho. Kuba banki yarabanje guhamagara nyiri konti kuri nimero ye yari yarahaye banki bigaragaza ko nayo yemera inshingano yayo yo gushaka amakuru (vigilance-information) mu gihe ibonye hari igikorwa kitamenyerewe kigiye gukorerwa kuri konti y’umukiliya. Kuba kandi umuyobozi wa banki yarategetse ko kwishyura bihagarara kugeza igihe nyiri konti yemereje ko ari we watanze ubutumwa, ni ikindi kimenyetso gihamya ko banki yemera inshingano zayo zo gushishoza mbere yo kwishyura. Iyi myitwarire ya banki inyomoza kandi ibyo iburanisha by’uko itari itegetswe guhamagara Mugwaneza Carine Sandrine mbere yo kwishyura, kuko iyo iba itabitegetswe itari kumuhamagara cyangwa se ngo nyuma yo kumumahagara ntimubone isabe ko kwishyura bitegereza akabanza kuboneka. [36] Urukiko rurasanga mu iburanisha imbere y’uru Rukiko, BK Plc yaremeje ko nimero ya telefoni Mugwaneza Carine Sandrine yayihaye ari 0788308017, kandi koko niyo yabanje guhamagarwaho na banki, imubuze itegeka ko ordre de paiement itegereza uwayitanze akabanza kuyemeza. Byongeye kandi inyandiko zose BK Plc yandikiye Mugwaneza Carine Sandrine, yashyizeho ko abarizwa kuri telefoni 0788308017. Banki ntisobanura aho yakuye nimero 0788867979 yanditse kuri ordre de paiement, ndetse no mu mikorere ya kinyamwuga ntibyari bikwiye ko banki ihabwa nimero 0785978939 na Sinayobye Siméon wari uje kubikuza ordre de paiement, noneho ngo iyo nimero banki ifate ko ari iya Mugwaneza Carine Sandrine nta handi ibishingiye nyamara uyu hari indi nimero yayihaye ngo ijye imushakiraho mu gihe imukeneye. [37] Urukiko rurasanga BK Plc itabasha kugaragaza ko telefoni 0785978939 ivuga ko yahamagaye bwa nyuma mbere yo gufata umwanzuro wo kwishyura ibaruye kuri Mugwaneza Carine Sandrine, nta nubwo igaragaza ko uyu yaba yarayitanze nk’iyo bamushakiraho mu gihe yaba abuze kuri 0788308017 (alternative telephone). Kuba rero harahamagawe umuntu utazwi akemeza ko ayo madolari abikuzwa, bikwiye gufatwa nko kuba banki yaremeye ko ayo madolari abikuzwa nyirayo atabyemeje, nyamara banki yari imaze kwivugira ko atazabikuzwa uwatanze ordre de paiement ataraboneka kuri telefoni yahaye banki ngo abyemeze. [38] Urukiko rurasanga bank statement ya Mugwaneza Carine Sandrine kuri konti y’amadolari nº 00040-0294342-77 igaragaza ko kugeza ku wa 17/08/2015 ubwo ordre de paiement iburanwa yagezwaga muri BK Plc, amadolari menshi yari yarabikuje ari 1.629 USD yavanywe kuri konti ku wa 28/01/2015, avanyweho na Mugwaneza Carine Sandrine. Kuba rero kuri konti hari hagiye kuvanwaho 11.500 USD hashingiwe kuri ordre de paiement yahawe umuntu ku giti cye cyari igikorwa kitamenyerewe kuri iyo konti cyategeka banki gushishoza kurushaho mbere yo kwishyura. [39] Urukiko rurasanga nk’uko Urukiko Rukuru rw’Ubucuruzi rwabisanze mu gika cya 26 cy’urubanza rusubirishwamo, Mugwaneza Carine Sandrine yari afite koko inshingano zo kurinda neza carnet d’ordres de paiement ndetse no kumenyesha banki cyangwa izindi nzego ko ordre de payment yibwe. Ibyo ariko sibyo byatuma banki ikurwaho inshingano isanganywe nk’umunyamwuga zo gushishoza buri gihe mbere yo kwishyura, cyane cyane ko nayo ubwayo yivugira ko yabanje kugira amakenga mbere yo kwishyura. Nk’uko byibukijwe haruguru, banki ntigaragaza icyaje kuyimara ayo makenga.

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[40] Urukiko rurasanga inshingano y’umukiliya yo kurinda carnet d’ordre de paiement ndetse n’iyo kwihutira kumenyesha banki n’izindi nzego ko yibwe zitaburizamo burundu ibyago byo kwibwa kuko hari igihe yamenya ko yibwe ari uko abonye amakuru ko amafaranga ye yabikujwe. Kumenya amakuru ya konti bishobora gutinzwa n’impamvu zitandukanye harimo no kuba umukiliya adakoresha ikoranabuhanga, agatinda kubona amakuru cyangwa akayabona ari uko agiye aho banki ikorera. N’abakoresha ikoranabuhanga bashobora kugira imbogamizi cyangwa rikabatenguha ntibabone amakuru cyangwa bagatinda kuyabona. [41] Urukiko rurasanga gushaka gukumira ikoresha rya konti y’umukiliya mu buryo budakwiye ari byo mu ntangiriro biha umukiliya inshingano zo gucunga neza inyandiko cyangwa andi makuru yahawe na banki ariko bigaha na banki inshingano z’ubushishozi nk’urwego ruri aho amafaranga y’umukiliya asohokera. Ibi bituma ibitabashije gukumirirwa hamwe bikumirirwa ahandi. Byumvikanisha ko banki iramutse ivaniweho inshingano y’ubushishozi bishobora gushyira konti z’abakiliya benshi mu kaga. Inkiko zasanze iyi nshingano y’ubushishozi ariyo ituma mu mikorere ya za banki zigomba guteganyiriza abakiliya bazo icyitwa affidavit form of forgery kugira ngo mu gihe amafaranga y’umukiliya yaba yibwe hakoreshejwe inyandiko mpimbano, banki izabashe kuyakurikirana no kuyagaruza.61 [42] Ku bijyanye n’ingaruka zo kutubahiriza inshingano y’ubushishozi ku ruhande rwa banki, mu rubanza I & M Bank Rwanda Ltd yaburanaga na Coffee Business Center (CBC) Ltd, uru Rukiko rwasanze “banki isubiza amafaranga nyirayo, iyo yayahaye umuntu yibeshye, cyane cyane umutekamutwe, kubera ko ubwishyu buba iyo amafaranga yafashwe n’ubifitiye uburenganzira. Keretse banki ishoboye kubona ibimenyetso ku makosa y’umukiliya … cyangwa se ko yabitewe n’impamvu zidasanzwe.”62 Naho mu rubanza Sebahizi Jules yaburanaga na Equity Bank Rwanda Ltd rwavuzwe haruguru, uru Rukiko rwasanze “kuba nta ruhare Sebahizi Jules yagize mu ibikuzwa rya 30.000 USD kuri konti ye …n’iyoherezwa ryayo mu gihugu cya Singapore, bigaragaza ko Equity Bank Rwanda Ltd yabikoze kubera uburangare bwayo, (ikaba) ikwiye kuyamusubiza uko yakabaye…”63 [43] Uruhare rwa banki rumaze igihe rugarukwaho n’inkiko z’ibindi bihugu, nkaho mu rubanza Central Nat. Bank of Richmond yaburanaga na First & Merchants Nat. Bank, Urukiko rw’Ikirenga rwa Leta ya Virginia muri Leta Zunze Ubumwe za Amerika rwavuze ko ihame rusange ari uko amafaranga y’umuntu Banki ibitse atagomba gukorwaho nyirayo atabitangiye uruhushya, ko banki iramutse iyahaye umuntu utabifitiye uburenganzira, ibyo bitareba nyiri amafaranga ndetse ko bifatwa nk’aho ayo mafaranga atigeze ava kuri konti ye, icyo gihe banki ikaba ariyo ibyirengera.64 Uyu murongo ni nawo wemejwe mu rubanza Cairo Banking Co. yaburanaga na West et al., aho Urukiko rw’Ikirenga rwa Georgia rwasanze iyo umukiliya

61 Reba urubanza Stokes v. Commonwealth, 49 Va.App. 401 (2007). 62 Reba urubanza RCOMA 0171/12/CS rwaciwe n’Urukiko rw’Ikirenga ku wa 03/01/2014, igika cya 17. 63 Reba urubanza RS/INJUST/RCOM 00001/2017/SC rwaciwe n’Urukiko rw’Ikirenga ku wa 26/01/2018, igika cya 27. 64 “The general rule is conceded that a depositor's funds in a bank are unaffected by any unauthorized payment. If a bank pays out money to the holder of a check, upon which the name of its depositor is forged, it is simply no payment as between the bank and the depositor; the account between the bank and the depositor and the legal liability of the bank remain just the same as if the pretended payment had not been made. The pretended payment does not diminish the funds of the depositor…In the payment by a bank of a forged check, it acts at its own peril, and not that of the depositor”. Reba urubanza Central Nat. Bank of Richmond v. First & Merchants Nat. Bank..., 171 Va. 289 (1938).

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abikije amafaranga muri banki, bifatwa ko banki iba imugiyemo umwenda, kugira ngo rero banki yigobotore izo nshingano igomba kwishyura uwayibikije amafaranga kandi ko inshingano za banki zitavanwaho n’uko yemeye kwishyura sheki y’impimbano.65 [44] Naho mu rubanza Sheila Michelle Stokes yaburanaga na Commonwealth of Virginia, Urukiko rw’Ubujurire rwa Virginia, rushingiye ku murongo watanzwe muri urwo rubanza rwa Central Nat. Bank of Richmond, rwasanze imikorere igezweho y’amabanki ari uko iyo hishyuwe sheki y’impimbano, banki igomba gukosora iryo kosa ryo kubikuza amafaranga y’umukiliya itabiherewe uruhushya, igakura amafaranga kuri konti yayo ikishyura umukiliya.66 [45] Urwo Rukiko rwavuze ko : i. Ibikuza ry’amafaranga ryakorewe muri banki mu buriganya nta ngaruka rigomba kugira ku mukiliya kuko banki iba itahawe ububasha bwo kubikuza amafaranga kuri konti y’umukiliya ;67 ii. Banki yishyuye sheki y’impimbano igomba gufatwa nk’iyishyuye ku mafaranga yayo, ikazikurikiranira uwo yishyuye.68 [46] Iby’uko banki yishyuye umuntu kubwo kwibeshya cyangwa uburangare igomba gusubiza umukiliya wayo amafaranga ye binagarukwaho na Jérôme Lassere Capdeville na bagenzi be bavuga ko ari ihame ko banki igomba gukora neza ibyo isabwa n’umukiliya wayo, ko mu gihe yishyuye undi muntu cyangwa yamwoherereje amafaranga ku bwo kwibeshya, igomba gusubiza nyiri konti amafaranga ye, hanyuma ikaba ariyo yikurikiranira uwohererejwe ayo mafaranga.69 [47] Hashingiwe ku bisobanuro byatanzwe haruguru, Urukiko rurasanga BK Plc itarubahirije ishingano yo gukorana ubushishozi ubwo yavanaga 11.500 USD kuri konti ya Mugwaneza Carine Sandrine ikayishyura Sinayobye Siméon, bityo BK Plc ikaba igomba kuyamusubiza ikazikurikiranira uwayahawe.

65 “Where a person deposits money in a bank on general deposit, the relation of debtor of the bank to the depositor as creditor immediately arises, and in order to discharge itself from this liability the bank must pay the depositor. The liability can not be discharged by accepting a forged check drawn in the name of the depositor against the bank.” Reba urubanza Cairo Banking Co. v. West, 187 Ga. 666 (1939). 66 “Appellant argues, …that once a depositor's account is debited, the funds automatically belong to the depositor …. We disagree with this argument, as it requires this Court to ignore modern banking practice and the debtor/creditor relationship …At present, a bank generally would debit the depositor's account when it pays the person presenting the forged check. The bank then must correct the unauthorized withdrawal of funds by debiting its own funds and crediting the depositor's account to fully make it whole…” Reba urubanza Stokes v. Commonwealth, 49 Va. App. 401 (2007). 67 “Where a fraudulent transaction has occurred at a bank, that transaction does not affect the depositor, for the purposes of identifying the victim of a larceny based on the fraudulent transaction, because the bank did not possess the authority to disburse the funds from that depositor's account.” 68 “A bank, in paying a forged check, must be considered as making the payment out of its own funds, for the purposes of identifying the bank as the victim of the larceny that arises from the payment on the forged check.” 69 “Tout d’abord il est acquis que (le) banquier doit correctement passer les opérations souhaitées par son client. Ainsi, en cas de paiements ou de virements opérés par erreur au bénéfice d’un tiers, l’obligation de restitution implique que le banquier reste tenu de restituer la chose reçue à son véritable bénéficiaire. Il devra alors procéder au remboursement du client victime de l’erreur et, le plus souvent, prétendre à un remboursement par le tiers.” Reba Jérôme Lasserre Capdeville et les autres, Droit bancaire, Dalloz, Paris, 2021, p.388.

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II.2. Kumenya niba Mugwaneza Carine Sandrine yahabwa inyungu zikomoka ku 11.500 USD zibariwe kuri 18% ku mwaka. [48] Mugwaneza Carine Sandrine na Me Bizumuremyi Isaac umwunganira bavuga ko ku bijyanye na 11.500 USD, mu rubanza RCOM 00860/2016/TC/NYGE, Mugwaneza Carine Sandrine yagenewe inyungu za 15% nyamara amabanki y’ubucuruzi asanzwe abarira inyungu kuri 18%, akaba asaba uru Rukiko gukosora ayo makosa, agabahwa inyungu zibariye ku rugero banki zisanzwe zitangiraho inyungu kuva ku wa 12/08/2015. Avuga ko mu gihe cy’imyaka irindwi n’amezi ane n’igice ishize, inyungu agomba kwishyurwa zingana na 15.266,25 USD ariko ko asaba uru Rukiko kuzazibara kugeza urubanza ruciwe. [49] Me Rutagengwa Jean-Damascène, uburanira BK Plc avuga ko Mugwaneza Carine Sandrine atahabwa izo nyungu kuko ari we wateshutse ku nshingano ze zo kurinda agatabo ke, ko iyo aza kuba yarabitse neza agatabo ke n’umukono we, ayo madolari atari kubikuzwa, bityo akaba adakwiye kungukira mu makosa ye. UKO URUKIKO RUBIBONA [50] Ingingo ya 137 y’Itegeko N° 45/2011 ryo ku wa 25/11/2011 rigenga amasezerano iteganya ko “uruhande rwarenganyijwe rufite uburenganzira bwo kubona indishyi zitanzwe n’urundi ruhande rutubahirije ibisabwa mu masezerano, keretse iyo ikirego kigamije kubona indishyi cyahagaritswe cyangwa cyaravuyeho.” [51] Ingingo ya 94, igika cya kabiri n’icya kane, y’Amabwiriza Rusange N° 55/2022 yo ku wa 27/10/2022 yerekeye kurengera umuguzi wa serivisi z’imari ivuga ku Indishyi ihabwa umuguzi wa servisi y’imari, igira iti: “Iyo uburangere bw’utanga serivisi y’imari buteje umuguzi wa serivisi y’imari igihombo cy’amafaranga, umuguzi wa serivisi y’imari aba afite uburenganzira bwo gusaba indishyi y’igihombo. Kubara indishyi bishingira kuri ibi bikurikira: 1° umubare w’amafaranga y’igihombo cyatewe n’uburangare; 2° ikiguzi cy’amahirwe yabuze kubera uburangare; 3° indishyi zishyuwe n’umuguzi wa serivisi y’imari niba zihari. Ibyo ari byo byose, igipimo cy’indishyi ntigishobora kujya munsi y’ikigereranyo cy’inyungu k’unguzanyo (taux moyen de prêt/ average lending rate) nk’uko cyatangajwe n’urwego rw’ubugenzuzi.” [52] Mu rubanza Sebahizi Jules yaburanaga na Equity Bank Rwanda Ltd,70 uru Rukiko rwasanze kuba banki yaravanye amafaranga kuri konti ya Sebahizi Jules nta burenganzira abitangiye byaramuteye igihombo kuko atashoboye kuyakoresha mu buryo ubwo aribwo bwose, haba kuyatungisha umuryango cyangwa kuyarekera muri banki ngo abyare inyungu, uku kandi ni nako bimeze muri uru rubanza kuko banki yishyuye Sinayobye Siméon 11.500 USD kandi Mugwaneza Carine Sandrine, nyiri konti yavanweho ayo madolari, atabitangiye uburenganzira,

70 Reba urubanza RS/INJUST/RCOM 00001/2017/SC rwaciwe n’Urukiko rw’Ikirenga ku wa 26/01/2018, igika cya 33 n’icya 34.

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igihe cyose Mugwaneza Carine Sandrine amaze adafite ayo madolari bikaba byaramuvukije inyungu yari kuyavanamo iyo aba yarayakoresheje cyangwa yarayabikije agamije kuyungukiramo. [53] Muri urwo rubanza rwa Sebahizi Jules,71 uru Rukiko rwagennye indishyi rushingiye ku gipimo cy’inyungu z’amafaranga abakiliya babitsa mu mabanki kugira ngo abungukire (taux moyen créditeur). Uyu murongo ni nawo uherutse kwemezwa mu rubanza Nsengiyumva Théoneste yaburanaga na Ntagungira Jérôme na bagenzi be, aho uru Rukiko rwasanze Nsengiyumva Théoneste agomba gusubizwa amafaranga yari yaraguze isambu yatsindiwe hiyongereyeho inyungu zibariwe ku gipimo cy’inyungu kingana na 8% amabanki aheraho abakiriya bayo babikije amafaranga kugira ngo abungukire.72 [54] Urukiko rurasanga icyakora uburyo bwo kubara inyungu bwavuzwe haruguru aribwo Banki Nkuru y’u Rwanda yasubiyeho mu mabwiriza yavuzwe haruguru ateganya ko igipimo cy’indishyi zihabwa umuguzi wa serivisi z’imari kidashobora kujya munsi y’ikigereranyo cy’inyungu ku nguzanyo (taux moyen de prêt/ average lending rate) nk’uko cyatangajwe n’urwego rw’ubugenzuzi.” Inyandiko yitwa Interest Rate Structure yatangajwe na Banki Nkuru y’u Rwanda ku rubuga rwayo www.bnr.rw/browse-in/financial-market/money-marketinterest- rates/monthly-interest-rates ndetse inagarukwaho n’urubuga rwa www.tradingeconomics.com/rwanda/interest-rate igaragaza ko icyo gipimo mu Rwanda kigeze kuri 15.81%,73 bityo akaba ari cyo kigomba kubarirwaho inyungu Mugwaneza Carine Sandrine agomba guhabwa na BK Plc. [55] Urukiko rurasanga rero BK Plc igomba guha Mugwaneza Carine Sandrine inyungu zingana na 11.500 USD x 15.81 % guhera ku wa 27/08/2015, ni ukuvuga umunsi ukurikira uwo amadolari yavanwe kuri konti, kugeza ku wa 31/03/2023, ni ukuvuga igihe kingana n’imyaka irindwi, amezi arindwi n’iminsi ine, bihwanye n’iminsi 2.734, bityo akangana na: 11.500 USD x 15.81 x 2.734= 13.807,8 USD

360 x 100 [56] Urukiko rurasanga nubwo inyungu BK Plc yakagombye kwishyura Mugwaneza Carine Sandrine zingana na 13.807,8 USD, izi nyungu zirenze kure 11.500 USD BK Plc yahaye Sinayobye Siméon kubera uburangare. Mu rubanza Banque Populaire du Rwanda Plc yaburanaga n’Akarere ka Nyamasheke,74 uru Rukiko rwasanze inyungu zo gutinda kwishyura umwenda zitagomba kuba umurengera. Rwasobanuye ko igipimo cyo kugena inyungu z’ubukererwe ari ukwirinda ko zihinduka inzira yo kwikungahaza nta mpamvu k’uzihawe, ariyo mpamvu ari inshingano y’Urukiko kugarura ku gipimo gikwiye inyungu z’umurengera.

71 Reba urubanza RS/INJUST/RCOM 00001/2017/SC rwaciwe n’Urukiko rw’Ikirenga ku wa 26/01/2018, igika cya 34. 72 Reba urubanza n° RS/INJUST/RC 00012/2021/SC rwaciwe n’Urukiko rw’Ikirenga ku wa 22/07/2022, igika cya 50. 73 Byasomwe ku wa 29/03/2023. 74 Reba urubanza RS/INJUST/RCOM 00006/2022/SC rwaciwe n’Urukiko rw’Ikirenga ku wa 27/01/2023, igika cya 52.

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[57] Muri urwo rubanza, uru Rukiko rwasanze igipimo gikwiye cy’inyungu z’ubukererwe kigenwa n’Urukiko mu bushishozi bwarwo. Inyungu ariko ntizigomba kurenga izikenewe mu gukosora ibyangijwe ariko kandi zigomba kuba zihagije ku buryo zitanga isomo kugira ngo ibyatumye zitangwa bitazasubira, rwemeza ko inyungu z’ubukererwe zitagomba kurenga ingano y’umwenda wishyuzwa. [58] Urukiko rurasanga iki cyerekezo cy’uko inyungu ku mwenda remezo zihagarara kubarwa iyo zimaze kungana n’umwenda remezo wari usigaye kwishyurwa aricyo kigaragara mu yandi mategeko yihariye nk’aho ingingo ya 72, agace ka 4, y’Itegeko n° 031/2022 ryo ku wa 21/11/2022 rigenga Amasoko ya Leta,75 iya 112, agace ka 2, y’Itegeko nº 47/2017 ryo ku wa 23/09/2017 rigena imitunganyirize y’imirimo y’amabanki76 n’iya 59 y’Itegeko nº 25/2005 ryo ku wa 04/12/2005 rigena imitunganyirize y’isoresha nk’uko ryahinduwe kandi ryujujwe kugeza ubu,77 buri tegeko kubyo rireba, inyungu zikaba zidashobora kurenga ingano y’ingwate yatanzwe ku bijyanye n’amasoko ya Leta cyangwa kurenga ingano y’umwenda wishyuzwa ku bijyanye n’imyenda yatanzwe na banki cyangwa kurenga ingano y’umusoro wishyuzwa ku bireba imisoro yatinze kwishyurwa. [59] Hashingiwe ku bimaze gusobanurwa haruguru, Urukiko rurasanga BK Plc igomba guha Mugwaneza Carine Sandrine inyungu zingana na 11.500 USD. II.3. Kumenya niba BK Plc igomba kwishyura Mugwaneza Carine Sandrine 310.000 Frw yabikujwe kuri konti ye n’inyungu zayo zibariwe kuri 18%. [60] Mugwaneza Carine Sandrine na Me Bizumuremyi Isaac umwunganira bavuga ko ku wa 12/08/2015, Twajeneza Olivier yabikuje 310.000 Frw kuri konti ye ifite nº 00051-0609850-07 ku burangare bwa BK Ltd cyangwa se iyo banki ibigizemo uruhare kandi nta burenganzira Mugwaneza Carine Sandrine yatanze ngo ayo mafaranga abikuzwe, bityo ko Urukiko rwategeka banki kuyamusubiza hiyongereyeho inyungu zayo zibariye kuri 18% zihwanye na 418.500 Frw, yose hamwe akaba 728.500 Frw (310.000 Frw +418.500Frw). Bavuga ko ayo mafaranga Mugwaneza Carine Sandrine yayaregeye ariko ntayahabwe.

75 “Inyungu z’ubukererwe zivugwa mu gika cya kabiri (2) n’icya gatatu (3) by’iyi ngingo ntizirenga ingano y’agaciro k’ingwate yatanzwe.” 76 Ingingo ya 112 y’Itegeko nº 47/2017 ryo ku wa 23/9/2017 rigena imitunganyirize y’imirimo y’amabanki igira iti: “Mu kwishyuza imyenda itishyurwa, banki ntigomba kurenza umubare w’amafaranga ntarengwa akurikira: umwenda shingiro utarishyuwe igihe inguzanyo yageraga mu rwego rwo kutishyurwa; inyungu zitarenze umwenda shingiro igihe inguzanyo yageraga mu rwego rwo kutishyurwa hakurikijwe amasezerano banki ifitanye n’uyifitiye umwenda; amafaranga yakoreshejwe mu gihe cyo kwishyuza amafaranga yose y’ufitiye umwenda banki.” Reba kandi ingingo ya 8 y’ Amabwiriza rusange n° 12/2017 yo ku wa 23/11/2017 ku ishyirwa mu byiciro ry’imyenda no guteganya ingoboka iteganya ko: “Banki ntigomba kurenza mu byo ikura ku wo yahaye umwenda mu bijyanye n’imyenda itishyurwa neza hashingiwe ku bipimo ntarengwa bikurikira: ingano y’amafaranga atarishyuwe ku mwenda w’ibanze mu gihe umwenda wasibwe; inyungu ku birarane zitishyuwe, zibarwa hakurikijwe amasezerano uwahawe umwenda yagiranye na banki, ariko ntizirenge umwenda wagombaga kwishyurwa mu gihe umwenda wasibwe; n’ amafaranga banki yatanze mu kwishyuza abayifitiye imyenda.” 77 “Ubwiyongere bw’inyungu z’ubukererwe ntiburenga ijana ku ijana (100%) by’umusoro.” Reba ingingo ya 59 y’Itegeko n° 25/2005 ryo ku wa 04/12/2005 rigena imitunganyirize y’isoresha (iyi ngingo niyo ya 12 y’Itegeko n° 1/2012 ryo ku wa 03/02/2012 rihindura kandi ryuzuza Itegeko n° 25/2005 ryo ku wa 04/12/2005 rigena imitunganyirize y’isoresha).

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[61] Me Rutagengwa Jean-Damascène, uburanira BK Plc, avuga ko mu masezerano Mugwaneza Carine Sandrine yakoranye na banki buri ruhande rwari rufite inshingano rugomba kwubahiriza, ko banki yubahirije izayo zo kugenzura ubuziranenge bw’inyandiko za ordre de paiement zakoreshejwe ndetse n’umukono wa Mugwaneza Carine Sandrine, bityo akaba asanga banki idakwiye kuryozwa ayo mafaranga kuko Mugwaneza Carine Sandrine ari we wateshutswe ku nshingano ze zo kwita ku gatabo yahawe na banki, ariyo mpamvu agomba kwirengera ibyabaye kuri konti ye. UKO URUKIKO RUBIBONA [62] Urukiko rurasanga nk’uko bigaragara mu nyandiko zigize dosiye y’urubanza, ingingo ijyanye na 310.000 Frw yarasuzumwe n’Urukiko rw’Ubucuruzi rwa Nyarugenge. Mu gika cya 17 cy’urubanza RC 00860/2016/TC/NYGE rwaciwe ku wa 21/10/2016, Urukiko rwasanze “ku bijyanye n’amafaranga 310.000 Frw Mugwaneza Carine Sandrine avuga ko yakuwe kuri konti ye na Twajeneza Olivier akoresheje sheki y’impimbano, nta bimenyetso abigaragariza, kuko sheki n° 00051-0609850-07/Rwf igaragaza ko iriho umukono we, akaba rero atagaragaza ko iyo sheki ari impimbano cyangwa se yashyizweho umukono utari uwe, bityo Urukiko rukaba ntaho rwahera rutegeka ko ayo mafaranga ayasubizwa.” [63] Urukiko rurasanga ntaho bigaragara muri dosiye y’urubanza mu Rukiko Rukuru rw’Ubucuruzi ko Mugwaneza Carine Sandrine yigeze ajuririra icyemezo cyavuzwe mu gika kibanza. Nyamara kandi ingingo ya 55 y’Itegeko N° 30/2018 ryo ku wa 02/06/2018 rigena ububasha bw’inkiko iteganya ko umuburanyi wari ufite uburenganzira bwo kwiyambaza izindi nzira z’ubujurire zisanzwe n’izidasanzwe ariko ntabikore mu gihe giteganywa n’amategeko ntiyemerewe gusaba ko urubanza yatsinzwe rusubirishwamo ku mpamvu z’akarengane. Ubwo rwasesenguraga iyi ngingo mu manza zitandukanye harimo n’urwo Ngizweninshuti Albert yaburanaga na Muhima Giovani, uru Rukiko rwasanze umuburanyi utaranyuzwe n’icyemezo cy’Urukiko ariko ntasabe ko amakosa akinenga akosorerwa mu bujurire cyangwa ngo atange ubujurire bwuririye ku bundi mu gihe uwo baburana yajuriye nyamara yari abifitiye uburenganzira, aba yivukije inzira y’ubujurire, bityo akaba adashobora kwifashisha inzira yo gusubirishamo urubanza ku mpamvu z’akarengane ngo asabe ko iyo ngingo yongera gusuzumwa kuko byaba binyuranyije n’amategeko.78 [64] Hashingiwe ku bimaze gusobanurwa haruguru, Urukiko rurasanga kuba Mugwaneza Carine Sandrine yari afite inzira yo kujuririra icyemezo cyafashwe n’Urukiko rw’Ubucuruzi rwa Nyarugenge ku ngingo ijyanye n’amafaranga 310.000 ntabikore, bisobanuye ko ari uko yari yemeye imikirize y’urwo Rukiko kuri iyo ngingo, bityo akaba atahindukira ngo avuge ko yayirenganyeho, ari nayo mpamvu ibijyanye n’iyo ngingo bidakwiye kwakirwa ngo bisuzumwe kuri uru rwego. II.4. Kumenya ishingiro ry’indishyi zisabwa muri uru rubanza.

78 Reba urubanza RS/INJUST/RC 00024/2018/SC rwaciwe n’Urukiko rw’Ikirenga ku wa 21/02/2020, igika cya 19. Reba kandi urubanza RS/INJUST/RC 00007/2018/SC Nditiribambe Samuel yaburanaga na Gatera Jason rwaciwe n’Urukiko rw’Ikirenga ku wa 13/03/2020 ndetse n’urubanza RS/INJUST/RC 00021/2022/SC Mukagatare Régine na bagenzi be baburanaga na SANLAM AG Plc rwaciwe n’Urukiko rw’Ikirenga ku wa 17/03/2022.

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[65] Mugwaneza Carine Sandrine na Me Bizumuremyi Isaac umwunganira basaba uru Rukiko gutegeka BK Plc guha Mugwaneza Carine Sandrine 2.000.000 Frw y’indishyi z’akababaro ku bwo kumara imyaka ine akurikirana amafaranga ye muri BK Plc, mu nkiko no ku Rwego rw’Umuvunyi, 4.000.000 Frw y’ikurikiranarubanza, 1.500.000 Frw y’igihembo cya Avoka kuri uru rwego no kumusubiza 2.500.000 Frw y’igihembo cya Avoka yatanze mu nkiko zabanje. [66] Me Rutagengwa Jean-Damascène, uburanira BK Plc, avuga ko nta ndishyi BK Plc ikwiye guha Mugwaneza Carine Sandrine kuko uyu ari we wishoye mu manza anazishoramo banki, ariyo mpamvu akwiye kuyiha 2.000.000 Frw y’indishyi zo kuyishora mu manza nta mpamvu, 500.000 Frw y’ikurikiranarubanza, 1.000.000 Frw y’igihembo cya Avoka, yose hamwe akaba 3.500.000 Frw. [67] Mugwaneza Carine Sandrine na Me Bizumuremyi Isaac, umwunganira, bavuga ko indishyi BK Plc isaba ntazo ikwiriye kuko iyo itaza guteshuka ku nshingano zayo nta manza ziba zarabayeho. UKO URUKIKO RUBIBONA [68] Ku bijyanye n’indishyi z’akababaro za 2.000.000 Frw zisabwa na Mugwaneza Carine Sandrine, Urukiko rurasanga koko igikorwa cya BK Plc cyo kuvana 11.500 USD kuri konti ye ku bw’uburangare agahabwa Sinayobye Siméon cyarangirije Mugwaneza Carine Sandrine, kuva muri 2015 akaba ahangayikishijwe no gushaka uburyo yagaruza ayo madolari kugira ngo ayikenuze cyangwa ayabyaze umusaruro, bityo mu bushishozi bw’Urukiko akaba agenewe indishyi z’akababaro zingana na 1.000.000 Frw. [69] Naho ku bijyanye n’amafaranga y’igihembo cya Avoka n’ay’ibyagiye ku rubanza asabwa na Mugwaneza Carine Sandrine ndetse na BK Plc, Urukiko rurasanga ntayo bakwiriye kuko buri wese afite ibyo atsindiye n’ibyo atsindiwe muri uru rubanza. [70] Urukiko rurasanga kandi muri dosiye y’urubanza nta bimenyeteso birimo bigaragaza ko Mugwaneza Carine Sandrine yishyuye 2.500.000 Frw y’igihembo cya Avoka mu Rukiko rw’Ubucuruzi rwa Nyarugenge no mu Rukiko Rukuru rw’Ubucuruzi, bityo Urukiko rukaba ntaho rwahera rutegeka ko ayo mafaranga ariyo akwiye gusubizwa nk’uko abisaba. III. ICYEMEZO CY’URUKIKO [71] Rwemeje ko ikirego cyatanzwe na Mugwaneza Carine Sandrine cyo gusubirishamo ku mpamvu z’akarengane urubanza RCOMA 00642/2016/CHC/HCC rwaciwe n’Urukiko Rukuru rw’Ubucuruzi ku wa 06/01/2017, gifite ishingiro kuri bimwe; [72] Rwemeje ko imikirize y’urubanza RCOMA 00642/2016/CHC/HCC rwaciwe n’Urukiko Rukuru rw’Ubucuruzi ku wa 06/01/2017, ihindutse mu ngingo zayo zose;

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[73] Rutegetse Bank of Kigali Plc, kwishyura Mugwaneza Carine Sandrine 11.500 USD yavanwe kuri konti ye y’amadolari nº 00040-0294342-77 hiyongereyeho inyungu zingana na 11.500 USD, yose hamwe akaba 23.000 USD; [74] Rutegetse Bank of Kigali Plc guha Mugwaneza Carine Sandrine 1.000.000 Frw y’indishyi z’akababaro.

EQUITY BANK RWANDA Plc v DUSABE SANGANO [Rwanda URUKIKO RW’UBUJURIRE – RCOMAA 00057/2022/CA (Kamere, PJ.) 09 Nzeri 2022] Amategeko agenga imanza z’ubucuruzi – Amasezerano y’inguzanyo – Abakozi bakorera amabanki – Kwirukanwa mu buryo budakurikije amategeko – Igipimo inyungu zibarirwaho ku wirukanywe – Iyo banki yirukanye umukozi mu buryo bunyuranyije n’amategeko afite inguzayo yahawe ku gipimo kigenewe abakozi nicyo akomeza kuyishyuraho. Amategeko agenga imanza z’ubucuruzi – Amafaranga yakaswe na banki bidakwiye –Inyungu yabyaye – Amahame ashingirwaho mu kubara inyungu – Igipimo inyungu zibarirwaho – Gusubizanya amafaranga n’inyungu zayo – Iyo banki yakase amafaranga umuntu mu buryo budakwiye kuko iba yarayacuruje nka banki y’ubucuruzi, iba igomba kuyasubizanya n’inyungu zayo zibariwe ku gipimo yagaragarijeho ko ari cyo yacuruzagaho amafaranga muri icyo gihe yayakataga hatagendewe ku kuba uwo yayakase atari umucuruzi. Amategeko agenga imiburanishirize y’imanza z’ubucuruzi – Iyo nta tegeko ririho rireba ikibazo – Icyo urukiko rwifashisha ruca urubanza – Ku kibazo kitarakemurwa n’amategeko y’u Rwanda Urukiko rwifashisha imvugo z ‘abahanga n’iz’amategeko y’amahanga. Amategeko agenga imiburanishirize y’imanza z’ubucuruzi – Amasezerano – Isesengurwa ry’amasezerano yo kwemezwa (Contrat d’adhésion) – Iyo ari amazezerano yo kwemezwa, isesengura rikorwa ritaberera ku wayateguye. Incamake y’ikibazo: Equity Bank yashizeho uburyo bworohereza abakozi bayo kubona inguzanyo ku gipimo cy’inyungu (8%) gitoya kiri munsi y’igipimo 18.25% iyo banki atangiraho inguzanyo ku bakiliya basanzwe, bityo Sangano nk’ umukozi w’iyo Banki nawe yafashe inguzanyo ibariwe kuri iyo nyungu. Nyuma iyo banki yahinduye igipimo cy’inyungu ku nguzanyo zihabwa abakozi bayo kiva ku 8% kijya kuri 6%, bituma n’inguzanyo yari yarahaye Sangano ishyirwa kuri icyo gipimo ku mwaka. Nyuma Sangano yarirukanye ku kazi ahita atangira kubarirwa inyungu ku nguzanyo yari asigayemo ku gipimo cy’inyungu cya 18.25% iyo banki itangiraho inguzanyo ku bakiliya basanzwe. Kuko atariyishimiye icyemezo cyo kwirukanwa mu kazi n’icyo guhita azamurirwa igipimo cy’inyungu ku nguzanyo yatanze ibirego bibiri, ikirego kirebana n’iby’inguzanyo mu Rukiko rw’Ubucuruzi asaba ko Equity Bank yagaragaza imbonerahamwe y’uko umwenda uhagaze ndetse no kumumanurira ijanisha ry’inyungu kuri uwo mwenda rigasubira kuri 6%, kuyitegeka kumusubiza ikinyuranyo cy'amafaranga yose yishyuye ku gipimo cy’inyungu cya

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18.25% hiyongereyeho inyungu zayo urwo rukiko rwemeza ko ikirego cye kidafite ishingiro, ajuririra Urukiko Rukuru rw’Ubucuruzi rwo rwemeza ko inguzanyo yagombaga kuguma kuri 6%. , ikindi kirego cy’umurimo agitanga mu rundi rukiko rubifitiye ububasha avuga ko yirukanywe mu buryo budakurikije amategeko, aho urwo Rukiko rwemeje ko y’irukanywe muburyo bunyuranije n’amategeko, EQUITY BANK RWANDA Plc yajuririye Urukiko rw’Ubujurire ivuga ko Urukiko Rukuru rw’Ubucuruzi rwasobanuye nabi amasezerano y’inguzanyo yahawe urega kuko rwavuze ko igikorwa kizaba gitewe na Sangano gituma ava ku kazi ari cyo kizafatwa nk’imbarutso yo guhindura igipimo cy’inyungu, ko kuba Equity Bank Rwanda Plc yaramwirukanye mu buryo bunyuranyije n’amategeko, inyungu zigomba gukomeza kubarirwa kuri 6% kandi mu masezerano y’inguzanyo impande zombi zagiranye hadateganyijwe uburyo umukozi azatandukana n’umukoresha kugira ngo igipimo cy’inyungu gihinduke, ko ahubwo mu gihe uko gutandukana gutewe n’impamvu iyo ari yo yose ari byo bizatuma igipimo cy’inyungu gihinduka. Uregwa yiregura avuga ko avuga ko ikibazo kiri mu rubanza ari icyo kumva neza context ayo masezerano y’inguzanyo yakozwemo, ko yakoraga mu yindi banki , uwajuriye aramureshya kubera ko ari umukozi mwiza yari akeneye nyuma aramwirukana, kandi ko mu gihe atagaragaza ko yamukoreye nabi biba bigaragaza ko yamwirukanye mu buryo budakurikije amategeko, ko ku rwego rwa mbere mu Rukiko rw’Ubucuruzi yatsinzwe n’uko nta kimenyetso yari afite kigaragaza ko yirukanwe arenganyijwe kuko urubanza rw’umurimo rwari rutararangira, ariko ko urubanza rwageze mu Rukiko Rukuru rw’Ubucuruzi ikimenyetso cy’urubanza rw’umurimo cyaramaze kuboneka kikagaragaza ko yirukanywe arenganyijwe. Incamake y’icyemezo: 1. Iyo banki yirukanye umukozi mu buryo bunyuranyije n’amategeko afite inguzayo yahawe ku gipimo kigenewe abakozi nicyo akomeza kuyishyuraho, bityo kuba uregwa yarirukanywe mu buryo bunyuranyije n’amategeko nk’uko byemejwe n’urubanza rw’umurimo, inyungu zigomba gukomeza kubarirwa kuri 6%. 2. Iyo banki yakase amafaranga umuntu mu buryo budakwiye kuko iba yarayacuruje nka banki y’ubucuruzi, iba igomba kuyasubizanya n’inyungu zayo zibariwe ku gipimo yagaragarijeho ko ari cyo yacuruzagaho amafaranga muri icyo gihe yayakataga hatagendewe ku kuba uwo yayakase atari umucuruzi, bityo kuba uregwa yakatagwa amafaranga abariwe ku gipimo cy’inyungu cya 18.25%, mu gihe cy’amezi 22 mu buryo butari bwo kandi iyo Banki ikaba itarayabitse ahubwo yarayacuruje nka banki y’ubucuruzi, ikaba igomba kuyasubizanya n’inyungu zayo zibariwe na zo kuri 18.25% yayacururizagaho. 3.Ku kibazo kitarakemurwa n’amategeko y’u Rwanda Urukiko rwifashisha imvugo z ‘abahanga n’iz’amategeko y’amahanga 4. Iyo ari amazezerano yo kwemezwa (Contrat d’adhésion) isesengura rikorwa ritaberera ku wayateguye. Ubujurire nta shingiro bufite. Ubujurire bwa bwuririye ku bundi bufite ishingiro.

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Amategeko yashingiweho: Itegeko Nº 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, ingingo ya 111 na 154. Itegeko n°45/2011 ryo ku wa 25/11/2011 rigenga amasezerano, ingingo ya 65 na 137. Urubanza I. IMITERERE Y’URUBANZA [1] Kuwa 04/01/2016, DUSABE SANGANO Javan yagiranye amasezerano y’umurimo na EQUITY BANK RWANDA PLC ariko mbere yo kuba umukozi wa EQUITY BANK akaba yari umukozi wa KCB Bank yari yaranamuhaye inguzanyo yishyuraga ku gipimo cy’inyungu cya 7% ku mwaka cyari cyemerewe guhabwa abakozi bayo gusa. DUSABE SANGANO avuga kandi ko kimwe mu byo EQUITY BANK yamusezeranyije kugira ngo yemere kuva muri KCB Bank kwari ukumwimurira iyo nguzanyo yari afite muri KCB akajya ayishyurira muri EQUITY BANK ariko ku ijanisha ry’inyungu ryagenewe abakozi ba EQUITY BANK. [2] Kuwa 28/02/2018, Equity Bank Rwanda Plc yagiranye amasezerano y’inguzanyo ya 146.536.603 Frw na DUSABE SANGANO Javan, igice kinini cy’iyo nguzanyo cyakoreshejwe mu kurangiza kwishyura inguzanyo yo muri KCB Bank yavuzwe haruguru kandi iyo nguzanyo yagombaga kujya yishyurirwa ku gipimo cy’inyungu cya 8% ku mwaka kubera ko SANGANO nawe yari amaze kuba umukozi wa Equity Bank. Ingingo ya 4 y’ayo masezerano yateganyaga kandi ko mu gihe SANGANO yaba avuye mu kazi ka Equity Bank, igipimo cy’inyungu kizahinduka nta yindi nteguza kikaba igipimo amabanki atangiraho inguzanyo [“Should you leave the employment of Equity Bank Rwanda LTD, the interest will be charged at the prevailing commercial rate without prior notice to the borrower”]. Nanone kandi Ingingo ya 6 igika cya 5 y’Amabwiriza agenga inguzanyo yateganyaga ko inguzanyo izishyurwa mu gihe cyagenwe kandi ko mu gihe umukoresha ahindutse inguzanyo izatangira kwishyurwa ku gipimo cy’ inyungu amabanki atangiraho inguzanyo [ “Loan to be repaid within agreed period and if there is a change of the Employer, facility to assume commercial rate of interest”]. [3] Kuwa 11/09/2019, ubuyobozi bwa Equity Bank bwafashe icyemezo cyo guhindura igipimo cy’inyungu ku nguzanyo zihabwa abakozi bayo kiva ku 8% kijya kuri 6%, bituma n’inguzanyo yavuzwe haruguru yari yarahawe SANGANO Javan ivanwa ku gipimo cy’inyungu cya 8% ishyirwa ku cya 6% ku mwaka. [4] Kuwa 30/4/2020, Equity Bank Rwanda Plc yirukanye mu kazi DUSABE SANGANO Javan, maze ishingiye ku ngingo ya 4 n’iya 6 igika cya 5 by’amasezerano y’inguzanyo zavuzwe haruguru SANGANO wari utakiri umukozi wa Equity Bank ariko atemera uburyo yirukanywemo ahita atangira kubarirwa inyungu ku nguzanyo yari asigayemo ku gipimo cy’inyungu cya 18.25% ku mwaka. [5] SANGANO utarishimiye icyemezo cyo kwirukanwa mu kazi n’icyo guhita azamurirwa igipimo cy’inyungu ku nguzanyo yatanze ikirego kirebana n’iby’inguzanyo mu Rukiko rw’Ubucuruzi asaba ko Equity Bank yagaragaza imbonerahamwe y’uko umwenda uhagaze ndetse no kumumanurira ijanisha ry’inyungu kuri uwo mwenda rigasubira kuri 6%, anatanga

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ikindi kirego cy’umurimo mu rundi rukiko rubifitiye ububasha avuga ko yirukanywe mu buryo budakurikije amategeko. [6] Kuwa 31/03/2021, Urukiko rw’Ubucuruzi rwaciye urubanza ku bijyanye n’inguzanyo, rwemeza ko ikirego cya DUSABE SANGANO Javan kidafite ishingiro, maze rutegeka ko akomeza kwishyura inguzanyo ku gipimo cya 18.25%. [7] DUSABE SANGANO Javan ntiyishimiye imikirize y’urwo rubanza ajurira mu Rukiko Rukuru rw’Ubucuruzi, avuga ko Urukiko rw’Ubucuruzi rwasobanuye nabi ingingo ya 4 y’amasezerano y’inguzanyo yagiranye na Equity Bank ngo kuko guhagarika kuyibera umukozi byaturutse ku kuba yarirukanwe mu buryo bunyuranyije n’amategeko. [8] Mu gika cya 16 cy’urubanza RCOMA 00349/2021/HCC, Urukiko Rukuru rw’Ubucuruzi rwasobanuye ko ingingo ya 4 y’amasezerano y’inguzanyo iteganya ko mu gihe DUSABE SANGANO Javan ari we wateye iseswa ry’amasezerano y’umurimo ari bwo ijanisha ry’inyungu ku mwenda riziyongera, ariko ko mu gihe ari Equity Bank yatera iryo seswa azakomeza kwishyurira ku ijanisha riri mu masezerano (6%). Urukiko Rukuru rw’Ubucuruzi rushingiye kuri icyo gisobanuro (interpretation) no ku rubanza rw’umurimo RSOCA 00103/2021/HC/KIG rwari rwaramaze kwemeza ko EQUITY BANK yirukanye DUSABE mu buryo budakurikije amategeko, rwemeje ko EQUITY BANK idafite uburenganzira bwo guhindura ijanisha inguzanyo yishyurirwagaho, bivuze ko inguzanyo yagombaga kuguma kuri 6%. [9] Ku wa 08/04/2022, EQUITY BANK RWANDA Plc yajuririye Urukiko rw’Ubujurire, ubujurire bwandikwa kuri nº RCOMAA 00057/2022/CA, ivuga ko Urukiko Rukuru rw’Ubucuruzi rwasobanuye nabi ingingo ya 4 n’iya 6 agace ka 5 by’amasezerano y’inguzanyo kuko rwongeyeho conditions zitari ziteganyijwe muri ayo masezerano. [10] DUSABE SANGANO Javan avuga ko yemera icyemezo cyafashwe n’Urukiko Rukuru rw’Ubucuruzi ariko ntiyishimira uburyo Urukiko rutategetse EQUITY BANK RWANDA Plc kumusubiza 18.449.618 Frw arenga ku yo yagombaga kwishyura kuri 6%, hiyongereyeho inyungu ya 18.25% ku mwaka bivuze 5.297.063 Frw akomeza kwiyongera kugeza urubanza ruciwe. DUSABE Javan SANGANO akaba yaratanze ubujurire bwuririye ku bundi asaba kuyasubizwa. [11] Impaka ziri mu rubanza zishingiye ku masezerano y’iguriza yabaye hagati ya EQUITY BANK RWANDA Plc na DUSABE Javan SANGANO, aho impande zombi zitumvikana ku bikubiye mu ngingo ya 4 n’iya 6 al 5 z’amasezerano yo ku wa 22/02/2018, aho Equity Bank Rwanda Plc isanga Inkiko zabanje zarasesenguye nabi izo ngingo bigatuma zifata icyemezo kiyirenganya, naho DUSABE Javan SANGANO we akavuga ko Inkiko zabanje zasobanuye neza izo ngingo, ngo uretse ko zitategetse ko asubizwa 18.449.618 Frw yakaswe nyuma y’uko Equity Bank Rwanda Plc ihinduye ijanisha ry’inyungu, ari na yo mpamvu y’ubujurire bwe bwuririye ku bwa Equity Bank Rwanda Plc. [12] Iburanisha ry’urubanza ryashyizwe ku wa 06/07/2022, EQUITY BANK RWANDA Plc ihagarariwe na Me KAREMERA Frank, naho DUSABE SANGANO Javan yunganiwe na Me TUYISHIME Jean Pierre. Isomwa ry’urubanza rikaba ryarashyizwe isomwa ry’urubanza

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rigashyirwa ku wa 29/07/2022 ariko uwo munsi ryimurirwa nyuma y’ikiruhuko cy’abacamanza ku wa 09/09/2022. II. IBIBAZO BIGIZE URU RUBANZA N’ISESENGURA RYABYO Kumenya niba Urukiko Rukuru rw’Ubucuruzi rwarasesenguye neza ingingo ya 4 n’iya 6, igika cya 5, z’amasezerano y’inguzanyo yo ku wa 28/02/2018 [13] Me KAREMERA Frank uhagarariye EQUITY BANK RWANDA Plc avuga ko inkiko zabanje zasobanuye mu buryo butandukanye amasezerano y’inguzanyo, iteganya ko: “… Should you leave the employment of EQUITY BANK RWANDA Ltd; the interest will be charged at the prevailing commercial rate without prior notice to the borrower”, aho Urukiko rw’Ubucuruzi rwasobanuye ingingo ya 4 n’iya 6 z’ayo masezerano ruvuga ko mu gihe DUSABE Javan SANGANO azaba atakiri umukozi wa EQUITY BANK RWANDA Plc azatangira kubarirwa ku nyungu z’ubucuruzi zisanzwe, naho Urukiko Rukuru rw’Ubucuruzi mu gika cya 17 cy’urubanza RCOMA 00349/2021/HCC rujuririrwa rugasobanura ko ijambo “leave”, rivuga kimwe na “abandon”, “desert” na “quit”, rigaragara mu masezerano bishatse kuvuga ko igikorwa kizaba gitewe na DUSABE Javan SANGANO gituma ava ku kazi ari cyo kizafatwa nk’imbarutso yo guhindura igipimo cy’inyungu, ko kuba EQUITY BANK RWANDA Plc yaramwirukanye mu buryo bunyuranyije n’amategeko, inyungu zigomba gukomeza kubarirwa kuri 6%. Avuga ko Urukiko rwasobanuye nabi iyo ngingo, kuko mu bisobanuro rwatanze rwongeyemo ibitari bikubiye mu masezerano nk’uko bigaragara mu gika cya 16 cy’urubanza rujuririrwa, aho rwavuze ko “Should you leave” ari igikorwa kizaba cyatewe na SANGANO Javan DUSABE, mu gika cya 21 rukavuga ko impamvu ituma uwahawe inguzanyo adakomeza kubarirwa mu bakozi ba EQUITY BANK RWANDA Plc igomba kwitabwaho, yaba ikomoka kuri banki, inyungu zigakomeza kubarirwa ku gipimo zabarirwagaho mu gihe yari akiri umukozi wayo. [14] Avuga kandi ko mu masezerano y’inguzanyo impande zombi zagiranye hatateganyijwe uburyo umukozi azatandukana n’umukoresha kugira ngo igipimo cy’inyungu gihinduke, ko ahubwo mu gihe uko gutandukana gutewe n’impamvu iyo ari yo yose ari byo bizatuma igipimo cy’inyungu gihinduka, ko rero Urukiko Rukuru rw’Ubucuruzi rwirengagije ko DUSABE Javan SANGANO yahawe inguzanyo ku nyungu zo hasi mu rwego rwo guha avantages abakozi bayo, mu gukora interprétation y’ingingo ya 4 n’iya 6 al. 5 rukaba ngo rwaragombaga kureba ibiteganywa n’ingingo ya 66 y’Itegeko n°45/2011 ryo ku wa 25/11/2011 rigenga amasezerano iteganya ko “Gusesengura amasezerano cyangwa imwe mu ngingo zayo ari ugusobanura icyo ayo masezerano agamije n’icyasezeranyijwe.” [15] Uburanira EQUITY BANK avuga kandi ko Urukiko Rukuru rw’Ubucuruzi rwagombaga kwita ku ngingo ya 68 y’Itegeko rimaze kuvugwa haruguru na yo iteganya ko “Imvugo n’indi myitwarire bigamije amasezerano bisesengurwa hakurikijwe uko ibintu biteye, kandi iyo ikigamijwe cy’ibanze ku mpande zigirana amasezerano gishobora kumenyekana neza, byitabwaho”, ibyo ngo bikaba bisobanuye ko mu gihe DUSABE Javan SANGANO yari kuba atakiri umukozi wa EQUITY BANK RWANDA Plc atagombaga gukomeza guhabwa avantage zihabwa abakozi bayo, ari na yo mpamvu mu masezerano y’inguzanyo hatigeze hateganywa ikigomba gushingirwaho kugira ngo umukozi utandukanye na Equity Bank ashyirwe ku nyungu zisanzwe.

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[16] Akomeza avuga ko Urukiko rubanza rwiregangije ko mu rubanza RSOCA 00103/2021/HC/KIG, DUSABE Javan SANGANO yarezemo EQUITY BANK RWANDA Plc ibyo kumwirukana mu kazi mu buryo butemewe n’amategeko yagenewe 29.000.000 Frw nk’indishyi z’akababaro kubera kuva ku kazi, ko ibyo bisobanuye ko mu kuva ku kazi hari inyungu (advantages) nyinshi yatakaje Urukiko rwashingiyeho rumugenera izo ndishyi, mu nyungu yatakaje hakaba ngo harimo no kuba agomba kuzamurirwa ijanisha mu kwishyura umwenda afitiye banki. Bityo akaba asaba Urukiko kongera gusuzuma ingingo ya 4 n’iya 6 igika cya 5 by’amasezerano y’inguzanyo yo ku wa 22/02/2018, rukabona ko mu ngingo ya 6 igika cya 5 ku bijyanye na condition of sanction hateganya ko mu gihe umukoresha ahindutse atakiri Equity Bank Plc iyo nguzanyo izakomeza kwishyurwa hakurikijwe igipimo cy’inyungu gitangwa n’amabanki y’ubucuruzi, bityo ngo rukemeza ko DUSABE Javan SANGANO agomba gukomeza kwishyura inguzanyo ku nyungu za 18.25% ku mwaka. [17] DUSABE Javan SANGANO n’umwunganizi we Me TUYISHIME Jean Pierre biregura kuri iyi ngingo y’ubujurire bavuga ko mu rubanza rujuririrwa, Urukiko Rukuru rw’Ubucuruzi rwasesenguye neza ingingo ya 4 y’amasezerano y’inguzanyo, ko ibyo EQUITY BANK RWANDA Plc ivuga ko rwasobanuye iyo ngingo rutitaye ku bikubiye mu ngingo ya 66 n’iya 68 z’Itegeko n°45/2011 ryo ku wa 25/11/2011 rigenga amasezerano, nta shingiro byahabwa, kuko mu gika cya 21 n’icya 22 by’urubanza RCOMA 00349/2021/HCC Urukiko rwasesenguye ibikubiye mu ngingo ya 66, aho rwasobanuraga impamvu ingingo z’amasezerano zivugwa zabayeho, aho rwavuze ko impamvu irebana no kuba DUSABE Javan SANGANO yari atakiri umukozi wa Banki yagombaga kwitabwaho, kandi ko n’ingingo ya 68 rwayitayeho mu gusobanura icyo amasezerano yari agamije nk’uko bigaragara mu gika cya 16 cy’urubanza rwajuririwe, aho rwasobanuye ko amasezerano yari agamije ko mu gihe DUSABE Javan SANGANO yivanye ku kazi inyungu zizazamuka, ibyo bikaba bisobanuye ko igihe yari kuguma ku kazi cyangwa akakavanwaho bitamuturutseho, EQUITY BANK RWANDA Plc nta burenganzira yari ifite bwo kuzamura inyungu. [18] Bakomeza bavuga ko EQUITY BANK RWANDA Plc yakuye DUSABE Javan SANGANO aho yakoraga muri KCB imwizeza ko izamugurira inguzanyo itazamuye inyungu, kandi ikazamara igihe kirekire, aho impande zombi zumvikanye ko izishyurwa mu gihe kingana n’amezi 180. [19] DUSABE Javan SANGANO avuga ko ikibazo kiri mu rubanza atari icyongereza, ko ahubwo ari icyo kumva neza context ayo masezerano y’inguzanyo yakozwemo, ko atari ubwa mbere akoze muri Banki, ko yakoraga muri KCB Bank, EQUITY BANK ikamureshya kubera ko ari umukozi mwiza yari ikeneye, ikamuha umushahara munini, ikanamugurira umwenda yari afite muri KCB, ariko ko mu gihe batagaragaza ko yabakoreye nabi bamwirukanye mu buryo budakurikije amategeko. Yongeraho ko ku rwego rwa mbere mu Rukiko rw’Ubucuruzi yatsinzwe n’uko nta kimenyetso yari afite kigaragaza ko yirukanwe arenganyijwe kuko urubanza rw’umurimo rwari rutararangira, ariko ko urubanza rwageze mu Rukiko Rukuru rw’Ubucuruzi ikimenyetso cy’urubanza rw’umurimo cyaramaze kuboneka kikagaragaza ko yirukanywe arenganyijwe. [20] DUSABE SANGANO Javan avuga kandi ko EQUITY BANK ikimara kumwirukana yahise imukura ku gipimo cy’inyungu cya 6% ikamushyira ku cya 18.25%, ko kugeza ubwo Urukiko Rukuru rw’Ubucuruzi rwemezaga ko banki itagombaga kumuzamurira inyungu yari

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amaze gukatwa kuri compte ye amafaranga arenga ayo yagombaga gukatwa agera kuri 18.449.618 Frw, muri ubu bujurire akaba asaba kuyasubizwa kuko mu rubanza rujuririrwa yari yayasabye ariko Urukiko ntirugire icyo ruyavugaho, kandi ko hagomba kwiyongeraho inyungu zayo za 18,25% nawe yari kuyabyaza iyo banki itaza kuba yarayamukase. UKO URUKIKO RUBIBONA [21] Ingingo ya 64 y’Itegeko n°45/2011 ryo ku wa 25/11/2011 rigenga amasezerano iteganya ibi bikurikira: “Amasezerano akozwe mu buryo bukurikije amategeko, aba itegeko ku bayagiranye. Ashobora guseswa ari uko babyumvikanyeho cyangwa ku mpamvu zemewe n'amategeko. Agomba kwubahirizwa nta buryarya″. [22] Ingingo ya 70 y’iryo Tegeko yo igateganya ko: “Buri ruhande rufite inshingano yo kurangiza amasezerano nta buriganya kandi rukarangwa n’imikorere myiza yemerwa ku bagiranye amasezerano”. [23] Dosiye y’uru rubanza igaragaza amasezerano y’inguzanyo yateguwe na EQUITY BANK Plc (Contrat d’adhésion) DUSABE SANGANO Javan agomba kuyemeza, iyo nguzanyo y’umwenda ingana na 146.535.630 Frw ibarwa guhera ku wa 15/02/2018 kugera ku wa 28/02/2033, ikishyurwa ku nyungu za 8% zaje kumanurwa n’icyemezo cy’ubuyobozi bw’iyo banki zikagera kuri 6%. Ayo masezerano akaba arimo imvugo ababuranyi batumvikanaho “Should you leave the employment of EQUITY BANK RWANDA Ltd”; the interest will be charged at the prevailing commercial rate without prior notice to the borrower” buri ruhande ruyaha igisobanuro kirubereye, Urukiko rukaba rugomba kuyasobanura ngo rukize impaka ziri hagati yabo. Uru Rukiko rurasanga kandi mu gusobanura aya magambo rudakwiye kwirengagiza ko amasezerano y’inguzanyo yabaye hagati y’impande zombi atari kuba yarakozwe mu buryo yakozwemo iyo atazakuba yarabanjirijwe n’andi masezerano y’umurimo hagati y’izo mpande. [24] Urukiko rw’Ubujurire, mu gusesengura iyo mvugo “Should you leave the employment of EQUITY BANK RWANDA Ltd” yateje impaka hagati y’ababuranyi bombi rurasanga rugomba kugendera mu murongo w’inzira ebyiri (règles), gushaka kutemeranya n’icyo abagiranye amasezerano bari bagamije (La recherche exclusive de la commune intention des parties79) no kwihanangirizwa guhindura uburyo cyangwa amerekezo y’imvugo z’ukuri kandi zihamye(L’interdiction absolue de dénaturer le sens ou la portée de stipulations claires et précises). Urukiko rurifashisha imvugo z‘Abahanga n’iz’amategeko y’amahanga kuri iki kibazo kitarakemurwa n’amategeko y’u Rwanda80. [25] Urukiko rw’Ubujurire, mu gusesengura iyo mvugo Should you leave the employment of EQUITY BANK RWANDA Ltd” rurasanga rugomba kwita cyane ku cyo iyo mvugo yari imariye ayo masezerano (l’interprétation en considération de l’utilité de la clause81) no gusesengura hitawe ku ruhare rwa buri ruhande mu bagiranye amasezerano (l’interprétation en considération

79 https://aurelienbamde.com/2017/07/10/linterpretation-du-contrat-et-le-juge; 80 Aurérien Bambé, Droit des contrats, Droit des obligations, Effets du contrat, Force obligatoire, Posted Juil 10, 2017, et le Code Civil français consultés ce 21/07/2022. 81 Aux termes de l’article 1191 du Code civil, « lorsqu’une clause est susceptible de deux sens, celui qui lui confère un effet l’emporte sur celui qui ne lui en fait produire aucun.»

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de la qualité d’une partie82), kuko mu gihe ari amazezerano yo kwemezwa (Contrat d’adhésion), isesengura rikorwa ritaberera ku wayateguye83; [26] Urukiko rw’Ubujurire rushingiye kuri izo ngingo z’amategeko yavuzwe hejuru, rushingiye kandi kuri ibyo bisobanuro bimaze gutangwa, rurasanga imvugo igaragara mu masezerano y’inguzanyo hagati ya EQUITY BANK na DUSABE SANGANO “Should you leave the employment of EQUITY BANK RWANDA Ltd”, idahita igaragaza ubwayo uburyo SANGANO yagombaga kuba atandukanyemo na EQUITY BANK niba ari ukuhikura ku bushake bwe cyangwa se kuhavanwa atabishakaga. Urukiko rurasanga ariko iyo ruhuje iyo mvugo na context yariho yo guha akazi SANGANO DUSABE Javan avanywe mu kandi kazi ka banki ya KCB akaza mu ka EQUITY Bank, agahita ahahabwa inguzanyo y’igihe kirekire kingana n’amezi 180, byerekana ko ingaruka SANGANO nk’umukozi yari kugira kubera kudakomeza gukorera EQUITY BANK zigomba gusuzumwa hitawe ku buryo umukozi n’umukoresha bitwaye kugira ngo habeho uko gutandukana, iyi mvugo “Should you leave the employment of EQUITY BANK RWANDA Ltd”, ikaba muri iyi context itumvikanisha ko mu gihe uko gutandukana gutewe n’impamvu iyo ari yo yose ari byo bizatuma igipimo cy’inyungu gihinduka nk’uko EQUITY BANK ishaka kubyumvikanisha, ahubwo ko mu gihe byari bimaze kwemezwa n’inkiko mu rubanza rw’umurimo ko Equity Bank ari yo yakoze amakosa yo kwirukana SANGANO DUSABE ikamuvutsa amahirwe yo gukomeza kubahiriza amasezeranyo y’inguzanyo ashamikiye ku y’umurimo mu gihe yari kumara cy’amezi 180, byari bimaze no kugaragara ko Equity Bank ari yo yishe ingingo z’amategeko agenga amasezerano zibukijwe haruguru ku buryo atari yo yabyungukiramo yemererwa kuzamura igipimo cy’inyungu ku nguzanyo ngo DUSABE SANGANO Javan wubahirije ayo masezerano abe ari we ubihomberamo asabwa kwishyura inyungu z’umurengera atari kwishyuzwa iyo EQUITY Bank iguma mu murongo mwiza wo kubahiriza amasezerano y’umurimo bari baragiranye. [27] Urukiko rw’Ubujurire rushingiye kuri iryo sesengura rimaze gukorwa rurasanga nta makosa Urukiko Rukuru rw’Ubucuruzi rwakoze mu gusobanura ko ijambo Leave, abandon, desert, quit rigaragara mu masezerano bishatse kuvuga ko igikorwa kizaba gitewe na DUSABE Javan SANGANO gituma ava ku kazi ari cyo kizafatwa nk’imbarutso yo guhindura igipimo cy’inyungu, no kwemeza ko kuba EQUITY BANK RWANDA Plc yaramwirukanye mu buryo bunyuranyije n’amategeko nk’uko byemejwe n’urubanza rw’umurimo byaburanwemo, inyungu zigomba gukomeza kubarirwa kuri 6%84, bityo impamvu y’ubujurire yatanzwe na EQUITY BANK kuri iyi ngingo ikaba idahawe ishingiro. Gusuzuma niba EQUITY BANK RWANDA Plc yategekwa gusubiza DUSABE SANGANO Javan amafaranga yishyuye arenga ku yo yagombaga kwishyura ku gipimo cy’inyungu cya 6% ku mwaka, hiyongereyeho n’inyungu ziyabariweho ku gipimo cya 18.25% ku mwaka [28] DUSABE Javan SANGANO avuga ko mu rubanza RCOMA 00349/2021/HCC rujuririrwa yari yasabye Urukiko gutegeka EQUITY BANK RWANDA Plc kumusubiza amafaranga angana na 18.449.618 Frw arenga ku yo yagombaga kwishyura kuri 6%,

82 Aux termes de l’article 1190 du Code civil « dans le doute, le contrat de gré à gré s’interprète contre le créancier et en faveur du débiteur, et le contrat d’adhésion contre celui qui l’a proposé. » 83 L’article 1190 du Code civil prévoit que, en cas de doute, le contrat d’adhésion s’interprète contre celui qui l’a propose. 84 Reba igika cya 17 na 18 cy’urubanza rujuririrwa.

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hiyongereyeho n’inyungu zibarwa kugeza urubanza ruciwe, ariko ko rutayamugeneye. Asobanura ko kuva ku wa 28/6/2020 kugeza ku wa 28/3/2022 aho Urukiko rutegekeye ko EQUITY BANK RWANDA Plc itemerewe kuzamura inyungu, DUSABE Javan SANGANO yakatwaga 2.239.000 Frw ku kwezi mu gihe cy’amezi 22 bitewe no kuzamura inyungu, zivuye kuri 6% zikajya kuri 18.25%, mu gihe amasezerano y’inguzanyo yateganyaga ko yagombaga kujya yishyura 1.400.381 Frw ku kwezi, ariko hakajya hiyongeragaho 838.619 Frw ku kwezi, kuko ibyo byabayeho mu gihe cy’amezi 22, ay’inyongera yakaswe bitemewe akaba yose hamwe yarabaye 18.449.618 Frw. [29] Asaba ko kuba EQUITY BANK RWANDA Plc yaratwaye ayo mafaranga mu buryo bunyuranye n’amategeko, Urukiko rukwiye kuyitegaka kuyamusubiza kandi hakiyongeraho n’inyungu ziyabariweho ku gipimo cya 18.25% nk’uko na yo yabimukoreraga mu kumwishyuza, ndetse zigakomeza kubarwa kugeza igihe urubanza ruciriwe. Ibyo avuga ko abishingira ku ngingo ya 137 y’Itegeko n°45/2011 ryo ku wa 25/11/2011 rigenga amasezerano, iteganya ko: « Uruhande rwarenganyijwe rufite uburenganzira bwo kubona indishyi zitanzwe n’urundi ruhande rutubahirije ibisabwa mu masezerano, keretse iyo ikirego kigamije kubona indishyi cyahagaritswe cyangwa cyaravuyeho». [30] Uhagarariye EQUITY BANK RWANDA Plc yiregura kuri ubu bujurire bwuririye ku bundi avuga ko budakwiye kwakirwa kuko amafaranga asabwa impande zombi zitigeze ziyaburanaho mu manza zabanje, ko ari ikirego gishya gitanzwe ku rwego rw’ubujurire kinyuranye n’ibiteganywa n’ingingo ya 154 y’Itegeko no 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegtsi, iteganya ibikurikira : ″Ku rwego rw’ubujurire ntihashobora gutangirwa ikirego gishya keretse kuregera guhwanya imyenda, cyangwa gutanga ikirego cyo kwiregura ku kirego cy’ibanze cyatanzwe mu Rukiko rw’ubujurire; [31] DUSABE SANGANO Javan n’umwunganizi we bavuga ko ayo mafaranga atari ikirego gishya, gifatwa nk’ingaruka kuri iryo zamurwa ry’inyungu, ko ari ibintu byumvikana ko niba Urukiko ruvuze ko batari bemerewe kuzamura inyungu, ku bijyanye n’ayiyongereyeho adakwiye batari guceceka. Bavuga kandi ko babiburanye mu Rukiko Rukuru rw’Ubucuruzi, ko biri mu myanzuro yabo no mu nyandikomvugo y’iburanisha bikaba byaragarutsweho, n’ubwo mu rubanza bitashyizwemo, ko na nyuma y’urubanza rwajuririwe Umwunganizi we yagiye kubaza muri Banki iby’ayo mafaranga yagiye akatwa kuri izo nyungu n’uko azayasubizwa, anababaza niba bazajurira, bityo ko aho banki ijuririye na bo babishyize mu bujurire bwuririye ku bundi. [32] Kuri iyo ngingo Me Frank KAREMERA uhagarariye EQUITY BANK avuga ko Urukiko ruramutse rusanze hari inyungu akwiye guhabwa (à titre subsidiaire), kuri izo nyungu za 18%, atazihabwa kuko atari umucuruzi w’amafaranga, agasaba Urukiko gukurikiza amategeko. Naho ku bijyanye no kuba hari amafaranga yiyongereye ku yo SANGANO yari asanzwe akatwa, yasubije ko ntacyo yabivugaho mu buryo bw’imibare, bityo akaba ataragaragarije Urukiko niba hari amafaranga DUSABE yishyuye koko, niba ayo avuga ari yo koko cyangwa se niba ari andi bitandukanye.

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UKO URUKIKO RUBIBONA [33] Ingingo ya 154 y’Itegeko no 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishyirize y’imanza z’imbonezamubano, iz’ubucuruzi iz’umurimo n’iz’ubutegetsi, iteganya ibikurikira: ″Ku rwego rw’ubujurire ntihashobora gutangirwa ikirego gishya keretse kuregera guhwanya imyenda, cyangwa gutanga ikirego cyo kwiregura ku kirego cy’ibanze cyatanzwe mu Rukiko rw’ubujurire. Icyakora ababuranyi bashobora kwaka inyungu, ibyishyuwe ku bukode n’ibindi bintu by’inyongera byabonetse kuva aho urubanza rwaciriwe n’indishyi z’igihombo umuburanyi yagize kuva urubanza ruciwe”. [34] Ingingo ya 65 y’Itegeko n°45/2011 ryo ku wa 25/11/2011 rigenga amasezerano iteganya ibi bikurikira: “Amasezerano ntategeka gusa icyemejwe, ahubwo yongeraho n'ingaruka ugushyira mu kuri, imigenzereze cyangwa amategeko byageneye inshingano bikurikije kamere yayo”. [35] Ingingo ya 137 y’iryo tegeko rimaze kuvugwa haruguru nayo iteganya ibikurikira: « Uruhande rwarenganyijwe rufite uburenganzira bwo kubona indishyi zitanzwe n’urundi ruhande rutubahirije ibisabwa mu masezerano, keretse iyo ikirego kigamije kubona indishyi cyahagaritswe cyangwa cyavuyeho ». [36] Urukiko rw’ubujurire rurasanga dosiye y’urubanza rujuririrwa igaragaza ko mu myanzuro yo kurega ya DUSABE SANGANO Javan hari agace yavuzemo ikibazo cy’aya mafaranga avuga ko yagiye akatwa ku ijanisha rya 18.25% agasaba kuyasubizwa85, kandi no mu iburanisha ryo ku wa 16/02/2021 SANGANO n’umwunganizi bakaba barongeye kubigarukaho basaba ko EQUITY BANK Yamugarurira amafaranga y’ikirenga yishyujwe n’inyungu ndetse n’indishyi z’akababaro86, ariko Urukiko ntirwigeze rubigarukaho mu cyemezo rwafashe. [37] Rushingiye ku biteganywa n’ingingo z’amategeko zimaze kwibutswa haruguru no ku bisobanuro by’uko atari ubwa mbere mu bujurire DUSABE SANGANO Javan aregeye amafaranga aburanwa aha, Urukiko rurasanga ikirego kiamije kugaruza amafaranga arenga ku yo DUSABE SANGANO Javan yagombaga kwishyura kuri 6%, n’inyungu ya 18.25% atari ikirego gishya gitangiwe bwa mbere kuri uru rwego nk’uko EQUITY BANK ishaka kubyumvikanisha, ahubwo ari ingaruka zo kwica amasezerano nk’uko DUSABE SANGANO abivuga ndetse kikaba cyari cyaratanzwe uru rubanza rugitangira. [38] Urukiko rurasanga kandi nk’uko bivugwa n’urega amafaranga yakatwaga 1.400.381 Frw ku kwezi ku ijanisha rya 6%, mu kuzamura inyungu ijanisha rishyizwe kuri 18.25%, atangira kujya akatwa 2.239.000 Frw ku kwezi, hajya hiyongeragaho 838.619 Frw ku kwezi, mu gihe

85 Aho agira ati: “Turasaba Urukiko kwemeza ko EQUITY BANK yahinduye interest rate mu buryo bunyuranije n'amategeko no gutegeka EQUITY BANK gusubiza Javan SANGANO ikinyuranyo cy'amafaranga yose yishyuye kuri interest rate ya 18.25% hiyongereyeho inyungu zayo. Ubundi Javan SANGANO yishyuraga 1.400.381 Frw ku kwezi kuri interest rate ya 6% nyamara kuva ukwezi kwa 6/2020 kugeza ukwezi kwa 12/2021 Javan SANGANO yishyuraga 2,239,000 Frw ku kwezi kuri interst rate ya 18.25% bivuze ko harimo ikinyuranyo cya 838.619 Frw Javan SANGANO yishyuye mugihe cy'amezi 19, bityo banki ikwiye kumusubiza 15.933.761 Frw n'inyungu zayo zibariwe ku gipimo cya BNR nk’uko Urukiko Rukuru rw'Ubucuruzi rwabitegetse muri RCOMA 00644/2018/HCC” 86 Aho bavuga bati: “Banki yakoze amakosa ku nguzanyo ikaba yakwirengera ingaruka kuko ariyo yishe amasezeran, biyo ikirengera ingaruka zayo, hakarebwa umwanzuro batanze, bakamugarurira amafaranga y’ikirenga n’inyungu ndetse na intérêt na DI”.

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cy’amezi 22 ayiyongereyeho agera kuri 18.449.618 Frw yakaswe mu buryo butari bwo Bank itarayabitse yarayacuruje nka banki y’ubucuruzi, ikaba igomba kuyasubizanya n’inyungu zayo zibariwe na zo kuri 18.25%, hatagendewe ko DUSABE SANGANO Javan atari umucuruzi nk’uko uhagarariye EQUITY abivuga, ahubwo hagendewe ku kuba ari cyo gipimo Equity Bank nayo yamugaragarijeho ko ari cyo yacuruzagaho amafaranga muri icyo gihe yayamukataga mu buryo budakwiye, iki gipimo kikaba kitanatandukanye cyane n’igipimo mpuzandengo banki z’ubucuruzi na EQUITY BANK irimo zitangiraho inguzanyo, nk’uko zabazwe mu rubanza rwaciwe n’uru Rukiko87, aha zikaba zigomba kubarwa mu gihe cy’amezi 22 yayakase, ni ukuvuga 838.619 Frw X 22 mois X 18.25%= 3.367.055 Frw. Gusuzuma ibijyanye n’amafaranga y’ibyagenze ku rubanza asabwa n’ababuranyi [39] Uhagarariye EQUITY BANK RWANDA Plc asaba Urukiko gutegeka DUSABE Javan SANGANO gusubiza EQUITY BANK RWANDA Plc 1.000.000 Frw y’ikurikiranarubanza na 4.000.000 Frw y’ibihembo bya Avoka yishyuwe kuva urubanza rutangiye kugera kuri uru rwego. [40] DUSABE Javan SANGANO yiregura ku mafaranga Equity Bank Rwanda Plc isaba avuga ko nta shingiro afite, kuko ari yo yamwirukanye mu buryo bunyuranije n’amategeko nk’uko byemejwe mu rubanza RSOCA 00103/2021/HC/KIG rwamaze kuba Itegeko, ikaba ikwiye kwirengera ingaruka zabyo. [41] DUSABE Javan SANGANO asaba ahubwo Urukiko gutegeka EQUITY BANK RWANDA Plc kumuha indishyi zo gusiragizwa kuri banki zingana na 2.000.000 Frw, igihembo cy’umwunganizi kuva ku rwego rwa mbere kugera mu Rukiko rw’Ubujurire kingana na 3.500.000 Frw, n’amafaranga y’ikurikiranarubanza angana na 1.500.000 Frw, kubera ko yamuhemukiye ikamusiragiza mu manza zitari ngombwa bigatuma agira ibyo atakaza. [42] Uhagarariye EQUITY BANK RWANDA Plc yiregura kuri izi ndishyi DUSABE Javan SANGANO asaba avuga ko nta shingiro zifite, kuko EQUITY BANK Plc yahinduye ijanisha ry’inyungu hashingiwe ku masezerano y’inguzanyo impande zombi zagiranye, ko kandi kuba DUSABE Javan SANGANO yaratangije uru rubanza bitari ngombwa nta ndishyi akwiye guhabwa. UKO URUKIKO RUBIBONA [43] Ingingo ya 111 y’Itegeko n°22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, iteganya ibikurikira: "Ikirego cy’amafaranga y’ikurikiranarubanza ni ikirego gishamikira ku kirego cy’iremezo kigamije kwishyuza ibyakoreshejwe mu rubanza. Ikirego cy’amafaranga y’ikurikiranarubanza kiburanishirizwa rimwe n’ikirego cy’iremezo. Gishobora kandi kwakirwa kikanaburanishwa n’iyo ikirego cy’iremezo cyaba kitakiriwe”.

87 Mu rubanza RCAA 00003-00004/2021/CA rwaciwe ku wa 15/07/2022, igika cya 50 & 53 aho Urukiko rugira ruti: ”kuko kuba yasubizwa amafaranga yishyuye hiyongereyeho inyungu zibariwe ku gipimo cya 18% atari ugucuruza amafaranga, ahubwo ari uko uwayatanze ahanini aba nawe yayasabye muri banki, kandi akaba ari cyo gipimo mpuzandengo banki z’ubucuruzi zitangiraho inguzanyo”.

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[44] Ingingo ya 34 y’Amabwiriza nº 01/2014 yo ku wa 18/07/2014 agena ibihembo mbonera by’Abavoka iteganya ibikurikira: “Avoka afite uburenganzira bwo kugena igihembo ashyize mu gaciro ariko kitari munsi ya 500.000 Frw kandi kitarenze 3.000.000 Frw”. [45] Urukiko rw’Ubujurire rushingiye ku biteganywa n’izo ngingo, rurasanga amafaranga y’ikuririkiranarubanza n’igihembo cya Avoka EQUITY BANK RWANDA Plc isaba itayagenerwa kuko itsindwa n’urubanza, naho ayo DUSABE SANGANO Javan akwiye kuko ariwe utsinda urubanza akaba agomba kugenwa mu bushishozi bw’Urukiko kuko ayo asaba ari umurengera, bityo akaba agenewe 500.000 Frw y’igihembo cya Avoka na 200.000 Frw y’ikurikiranarubanza kuri uri rwego yiyongera ku byategetswe mu rubanza rwajuririwe. III. ICYEMEZO CY’URUKIKO [46] Rwemeje ko ubujurire ku rubanza n° RCOMA 00349/2021/HCC rwaciwe n’Urukiko Rukuru rw’Ubucuruzi ku wa 11/03/2022 bwatanzwe na EQUITY BANK RWANDA Plc nta shingiro bufite [47] Rwemeje ko ubujurire bwa DUSABE SANGANO Javan bwuririye ku bundi bufite ishingiro, ko Equity Bank Rwanda Plc igomba kumusubiza amafaranga 18.449.618 Frw y’inyungu yamukase itabyemerewe hiyongereyeho inyungu zayo zingana na 3.367.055 Frw nk’uko byasobanuwe haruguru; [48] Rutegetse EQUITY BANK RWANDA Plc kwishyura DUSABE SANGANO Javan 18.449.618 Frw n’inyungu zayo zingana na 3.367.055 Frw [49] Rutegetse EQUITY BANK RWANDA Plc kwishyura DUSABE SANGANO Javan 500.000 Frw y’igihembo cya Avoka na 200.000 Frw y’ikurikiranarubanza, kuri uru rwego [50] Ruvuze ko uretse ku byiyongereyeho byategetswe muri uru rubanza, ku bindi nta gihindutse ku mikirize y’urubanza rwajuririwe; [51] Ruvuze ko ingwate y’amagarama y’uru rubanza yatanzwe na EQUITY BANK RWANDA Plc ihwanye n’ibyarukozwemo. SIMACO LTD v. I&M BANK RWANDA PLC [Rwanda URUKIKO RW’IKIRENGA – RS/INJUST/RCOM 00008/2021/SC, (Ntezilyayo, P.J., Mukamulisa, Cyanzayire, Muhumuza na Karimunda J.) 25 Gashyantare 2022] Amategeko agenga imitunganyirize y’imirimo y’amabanki – Gusesa amasezerano y'inguzanyo- Umwenda remezo – Inyungu – In Duplum Rule – Inyungu zihagarara kubarwa igihe ingano yazo imaze kungana n’umwenda remezo utishyuwe (outstanding capital). Incamake y’ikibazo: Sosiyete SIMACO Ltd yagiranye na I&M Bank Rwanda Plc amasezerano y’inguzanyo, ariko inanirwa kwishyura maze banki iyandikira ibaruwa isesa amasezerano y’inguzanyo.

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SIMACO Ltd yareze I&M Bank Rwanda Plc mu Rukiko rw’Ubucuruzi irusaba kwemeza ingano y’umwenda nyakuri iyibereyemo, inavuga ko hari umwenda itahawe kandi yari yarawemerewe, isaba n’indishyi zinyuranye. Urukiko rw’Ubucuruzi rwaciye urubanza, rwemeza ko nta kigaragaza ko I&M Bank yayihaye inguzanyo, bityo ko imiburanire yayo nta shingiro ku bijyanye n’ibarwa ry’ingano y’inguzanyo. I&M Bank yajuririye urwo rubanza mu Rukiko Rukuru rw’Ubucuruzi ivuga ko indishyi yategetswe kwishyura SIMACO Ltd zidafite ishingiro. SIMACO Ltd nayo ijurira ivuga ko itemera ingano y’umwenda ifitiye I&M Bank Rwanda Plc n’uburyo wabazwe. Urukiko rwashyizeho umuhanga kugira ngo abashe kugaragaza umwenda nyakuri SIMACO Ltd ibereyemo I&M Bank Rwanda Plc, maze muri raporo yakoze ashingiye ku masezerano aba bombi bashyizeho umukono no kuri historique ya current A/C ya SIMACO Ltd. Urukiko Rukuru rw’Ubucuruzi rwaciye urubanza maze rwemeza ko kuri ligne de crédit SIMACO Ltd yari yemerewe guhabwa, I&M Bank Plc yashoboye kugaragaza ko yahawe atuzuye kurayo yari yasabye. SIMACO Ltd yajuririye Urukiko rw’Ubujurire ivuga ko umwenda yishyuzwa iwemera, ariko ko hashingiwe ku mabwiriza Rusange ya Banki Nkuru y’u Rwanda, iyi nguzanyo yakabaye yarahagaritswe kubarwa nyuma y’iminsi 90 batishyura. I&M Bank Rwanda Plc nayo ijurira ivuga ko Urukiko rwemeje ko inyungu zibarwa kugeza ku wa 22/02/2018 kandi zaragombaga kubarwa kugeza urubanza rwa nyuma ruciwe. Urukiko rw’Ubujurire rwaciye urubanza, rwemeza ko ubujurire bwa I&M Bank naho ubwa SIMACO Ltd nta shingiro bufite. SIMACO Ltd yandikiye Perezida w'Urukiko rw'Ikirenga isaba ko urubanza RCOMAA 00048/2020/CA rwasubirwamo ku mpamvu z'akarengane, yemeje ko urwo rubanza rusubirwamo ku mpamvu z'akarengane. SIMACO Ltd ivuga ko itemera uburyo Urukiko rwemeje ko inyungu zigomba gukomeza kubarwa nyuma y’iseswa ry’amasezerano kandi amasezerano aba atakiriho, kandi ko batanemeranya ku ngano y’umwenda remezo SIMACO Ltd yari isigaje kwishyura. I&M Bank Rwanda Plc yiregura ivuga ko gusesa amasezerano bidasobanura ko ibyateganywaga nayo bivanweho, ahubwo ko ari uguhagarika imikoranire n’uwahawe inguzanyo kuko yananiwe kwishyura, kugira ngo yishyure umwenda asigaje n’inyungu zawo zose, ivuga ko inyungu zikomeza kubarwa kugeza yishyuye nk’uko biteganywa mu masezerano bagiranye. SIMACO ivuga ko Urukiko rutagomba kwemeza ko inyungu zikomeza kubarwa kugeza urubanza ruciwe bwa nyuma mu gihe Banki yasheshe amasezerano, ahubwo ko inyungu zagombaga guhita zihagarara kuko Banki yayasheshe igihe cyo kwishyura kitararangira, ivuga kandi ko SIMACO Ltd yasabye kugurisha ingwate kugirango yishyure, I&M Bank irabyanga, nayo ikaba kuri we ari indi mpamvu yari gutuma inyungu zitaragombaga gukomeza kubarwa. I&M Bank ivuga ko amasezerano y’inguzanyo agaragaza neza igipimo cy’inyungu zumvikanyweho, ko kandi nyuma yo kuyashyiraho umukono, SIMACO Ltd yamenyeshejwe ko inyungu zizakomeza kubarwa kugeza umwenda wose wishyuwe. Akomeza avuga ko inyungu zidashobora guhagarara kubarwa kuko iyo yishyurira ku gihe amafaranga yahawe, Banki yari kongera kuyaguriza abandi bantu nabo bakishyura inyungu, ariyo mpamvu igomba kwishyura izo nyungu yayivukije.

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Banki ivuga kandi ko mu masezerano y’inguzanyo hagati yayo na SIMACO Ltd, ntaho bumvikanye ko mu gihe hazaba dénonciation du crédit izasonerwa inyungu, ahubwo ko mu ngingo rusange z’amasezerano (conditions générales) ivuga ko iyo dénonciation ibaye hakorwa cloture du compte, Banki ikagaragaza ibirarane umukiriya ayifitiye kandi inyungu zigakomeza kubarwa. Banki ikomeza kwisobanura ivuga ko inshingano za SIMACO Ltd zo kwishyura umwenda ibereyeho I&M Bank Rwanda Plc zitasheshwe n’uko Banki yakoze dénoncniation du crédit kuko iyi sosiyete yari ikiyifitiye amafaranga itarishyura, bityo ko n’inyungu zakomezaga kubarwa kuko Banki ari ikigo cy’imari gicuruza amafaranga, ko kuba umuntu yananiwe kwishyura bidahagarika inyungu, ahubwo ko zikomeza kubarwa ariko ntizirenge umwenda remezo nk’uko itegeko ribiteganya. Incamake y’icyemezo: 1. Inyungu zihagarara kubarwa igihe ingano yazo imaze kungana n’umwenda remezo utishyuwe (outstanding capital). Bityo inyungu zose urega agomba gutanga zigomba kugarurwa ku ngano y’umwenda shingiro. Ikirego gisaba gusubirishamo urubanza ku mpamvu z’akarengane gifite ishingiro; Amategeko yashingiweho: Itegeko no 22/2018 ryo ku wa 29/04/2018, ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, ingingo ya 111. Itegeko Nº 47/2017 ryo ku wa 23/9/2017 rigena imitunganyirize y’imirimo y’amabanki, ingingo ya 112. Itegeko N° 15/2004 ryo ku wa 12/06/2004 ryerekeye ibimenyetso mu manza n’itangwa ryabyo, ingingo ya 3. Amabwiriza rusange n° 12/2017 yo ku wa 23/11/2017 ku ishyirwa mu byiciro ry’imyenda no guteganya ingoboka, ingingo ya 8 Nta manza zifashishijwe. Urubanza I. IMITERERE Y’URUBANZA [1] Uru rubanza rukomoka ku masezerano y’inguzanyo ingana na 676.683.338 Frw, SIMACO Ltd yagiranye na I&M Bank Rwanda Plc ku wa 29/07/2014. Iyo nguzanyo ikaba yari igabanyije mu buryo butatu (3), aribwo: a. Import limit facility of 500,000$ equivalent to 341,728,300Rwf to facilitate importation of required raw material; b. Overdraft limit facility of 200,000,000 Rwf to finance the working capital requirements mainly importation of stocks for a period of 12 months ; c. a vehicle loan facility of 134,955,038 Rwf to finance acquisition of 2 vehicles repayable over a period of 36 months.

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[2] SIMACO Ltd yagiye yishyura iyo nguzanyo nk’uko byari biteganyijwe mu masezerano yagiranye na I&M Bank Rwanda Plc, ariko iza kugera aho inanirwa kwishyura bituma amasezerano y’inguzanyo avugururwa ku wa 31/10/2015, yongera kuvugururwa ku wa 29/03/2017. Nyuma yaho yakomeje kunanirwa kwishyura maze ku wa 22/02/2018, I&M Bank Rwanda Plc iyandikira ibaruwa yise “Denunciation of your loan facilities” isesa ayo masezerano y’inguzanyo. [3] SIMACO Ltd yareze I&M Bank Rwanda Plc mu Rukiko rw’Ubucuruzi irusaba kwemeza ingano y’umwenda nyakuri iyibereyemo, inavuga ko hari umwenda wa 500,000$ itahawe kandi yari yarawemerewe, isaba n’indishyi zinyuranye. [4] Urukiko rw’Ubucuruzi rwaciye urubanza RCOM 01927/2018/TC ku wa 14/02/2019, rwemeza ko nta kigaragaza ko I&M Bank Rwanda Plc yahaye SIMACO Ltd inguzanyo yo kuzana ibintu mu mahanga (import limit facility) ingana na 500,000$ yari ihwanye na 341.718.300Frw, rutegeka I&M Bank Rwanda Plc guha SIMACO Ltd indishyi zingana na 6.000.000 Rwf y’igihombo yatejwe n’iryo kosa. Urukiko ntirwahaye ishingiro imiburanire ya SIMACO Ltd ku bijyanye n’ibarwa ry’ingano y’inguzanyo aho yemezaga ko yabazwe nabi. [5] Urwo Rukiko rwafashe icyo cyemezo rushingiye ku kuba nta kigaragaza ko I&M Bank Rwanda Plc yahaye SIMACO Ltd inguzanyo yo kuzana ibintu mu mahanga ingana na 500,000$ ahwanye n’amafaranga 341.718.300Frw. Rwashingiye kandi ku kuba umwenda I&M Bank Rwanda Plc yishyuza SIMACO Ltd ukomoka ku masezerano y’inguzanyo yo ku wa 29/07/2014, ku wa 31/10/2015 no ku wa 29/03/2017, ariko SIMACO Ltd mu kubara umwenda nyakuri igomba kwishyura ikaba yarashingiye gusa ku masezerano abiri ariyo ayo ku wa 29/07/2014 no ku wa 31/10/2015, rusobanura ko ingano y’umwenda SIMACO Ltd ivuga ko ariyo igomba kwishyura idahuye n’ukuri. [6] I&M Bank Rwanda Plc yajuririye urwo rubanza mu Rukiko Rukuru rw’Ubucuruzi, ikirego cyayo cyandikwa kuri RCOMA 00246/2019/HCC, SIMACO Ltd nayo irajurira ikirego cyayo gihabwa RCOMA 00248/2019/HCC, izo manza zombi zirahuzwa. I&M Bank Rwanda Plc ivuga ko yubahirije amasezerano yo ku wa 29/07/2014 ku bijyanye na import limit facility ya 500,000$, kandi ko indishyi yategetswe kwishyura SIMACO Ltd zidafite ishingiro. SIMACO Ltd yo yajuriye ivuga ko itemera ingano y’umwenda ifitiye I&M Bank Rwanda Plc n’uburyo wabazwe. [7] Urukiko rwashyizeho umuhanga (expert) kugira ngo abashe kugaragaza umwenda nyakuri SIMACO Ltd ibereyemo I&M Bank Rwanda Plc, maze muri raporo yakoze ashingiye ku masezerano aba bombi bashyizeho umukono ku wa 29/7/2014 no kuri historique ya current A/C ya SIMACO Ltd, yerekana ko umwenda wari usigaye ungana na 241.384.417Frw, ubazwe kugeza tariki ya 22/02/2018. [8] Urukiko Rukuru rw’Ubucuruzi rwaciye urubanza RCOMA 00246/2019/HCC - RCOMA 00248/2019/HCC ku wa 06/05/2020, rwemeza ko I&M Bank Rwanda Plc yubahirije amasezerano y’inguzanyo yo ku wa 29/07/2014 yagiranye na SIMACO Ltd ku bijyanye na Import limit facility ya 500,000$, ko umwenda SIMACO Ltd igomba kwishyura I&M Bank Rwanda ungana na 241.384.417Frw. Rutegeka SIMACO Ltd kwishyura I&M Bank 800.000Frw

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y’igihembo cy’avoka mu rwego rwa mbere no mu rwego rw’ubujurire, ikanayishyura 40.000Frw y’ingwate y’amagarama yatanze ijurira. [9] Urwo Rukiko rwemeje ko kuri ligne de crédit ya 500,000$ SIMACO Ltd yari yemerewe kugira ngo itumize ibikoresho by’ibanze bikoreshwa mu ruganda, I&M Bank Plc yashoboye kugaragaza ko SIMACO Ltd yahawe 369,900$ kuko ubusabwe bw’ayandi butari bukiriho, rushingiye ku nyandiko zitandukanye zigaragaza ko SIMACO Ltd yandikiye I&M Bank Rwanda Plc iyisaba amadorari angana na 369,900 n’izayisabaga kuvugurura amasezerano yo kwishyura iyo nguzanyo. Rwashingiye kandi kuri raporo yakozwe n’umuhanga yo ku wa 8/2/2020 igaragaza ko kugeza ku wa 22/2/2018, I&M Bank Rwanda Plc isesa amasezerano, umwenda yari ifitiye Banki wanganaga na 241.384.417Frw. [10] SIMACO Ltd yajuririye Urukiko rw’Ubujurire ivuga ko umwenda ungana na 102.568.441 Frw iwemera, ariko ko hashingiwe ku ngingo ya 5 y’Amabwiriza Rusange ya Banki Nkuru y’u Rwanda N°12/2017 yo ku wa 23/11/2017 ku ishyirwa mu byiciro ry’imyenda no guteganya ingoboka, iyi nguzanyo yakabaye yarahagaritswe kubarwa nyuma y’iminsi 90 batishyura. I&M Bank Rwanda Plc nayo ijurira ivuga ko Urukiko rwemeje ko inyungu zibarwa kugeza ku wa 22/02/2018 kandi zaragombaga kubarwa kugeza urubanza rwa nyuma ruciwe. [11] Urukiko rw’Ubujurire rwaciye urubanza RCOMAA 00048/2020/CA ku wa 14/05/2021, ruha ishingiro ubujurire bwa I&M Bank Rwanda Plc naho ubwa SIMACO Ltd ruvuga ko nta shingiro bufite. Rutegeka SIMACO Ltd kwishyura I&M Bank Rwanda Ltd 337.619.878 Frw akomoka ku mwenda n’inyungu zawo, ubazwe kugeza ku wa 09/04/2021, runayitegeka kwishyura I&M Bank Rwanda Plc 1.500.000 Frw akubiyemo ay’ikurikiranarubanza n’igihembo cya avoka. [12] SIMACO Ltd yandikiye Perezida w'Urukiko rw'Ikirenga isaba ko urubanza N° RCOMAA 00048/2020/CA rwasubirwamo ku mpamvu z'akarengane. Nyuma yo gusuzuma icyo kibazo, mu cyemezo cye n° 258/CJ/2021 cyo ku wa 28/10/2021, Perezida w’Urukiko rw’Ikirenga yemeje ko urwo rubanza rusubirwamo ku mpamvu z'akarengane, rwoherezwa mu bwanditsi bw’uru Rukiko rwandikwa mu bitabo byabugenewe kuri RS/INJUST/RCOM 00008/2021/SC kugirango ruzongere ruburanishwe. [13] Ku wa 06/01/2022, iburanisha ryabereye mu ruhame, ababuranyi bose bitabye, SIMACO Ltd ihagarariwe na Kalisa Jéremie, Me Rutagengwa Damascène hamwe na Me Nsengiyumva Emmanuel bamwunganiye, naho I&M Bank Plc ihagarariwe na Me Rusanganwa Jean Bosco. [14] Uhagarariye SIMACO Ltd n’abunganizi be bavuga ko batemeranya no kuba Urukiko rwaremeje ko inyungu zigomba gukomeza kubarwa nyuma y’iseswa ry’amasezerano kandi amasezerano aba atakiriho, kandi ko batanemeranya ku ngano y’umwenda remezo SIMACO Ltd yari isigaje kwishyura. Naho uhagarariye I&M Bank Rwanda Plc yiregura avuga ko gusesa amasezerano bidasobanura ko ibyateganywaga nayo bivanweho, ahubwo ko ari uguhagarika imikoranire n’uwahawe inguzanyo kuko yananiwe kwishyura, kugira ngo yishyure umwenda asigaje n’inyungu zawo zose. Avuga rero ko inyungu zikomeza kubarwa kugeza yishyuye nk’uko biteganywa mu masezerano SIMACO Ltd yagiranye na Banki. [15] Ibibazo bigomba gusuzumwa muri uru rubanza bikaba ari ibi bikurikira:

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a. kumenya ingano y’umwenda remezo SIMACO Ltd yagombaga kwishyura I&M Bank Rwanda Plc igihe amasezerano y’inguzanyo yaseswaga ku wa 22/02/2018; b. kumenya niba inyungu zaragombaga gukomeza kubarwa nyuma y’uko I&M Bank Rwanda Plc isheshe amasezerano y’inguzanyo (dénonciation du crédit/denunciation of credit). c. Kumenya niba SIMACO Ltd yaraciwe indishyi zidafite aho zishingiye no kumenya niba ababuranyi bakwiye indishyi basaba muri uru rubanza II. IBIBAZO BIGIZE URUBANZA N’ISESENGURA RYABYO a. Kumenya ingano y’umwenda remezo SIMACO Ltd yagombaga kwishyura I&M Bank Rwanda Plc igihe amasezerano y’inguzanyo yaseswaga ku wa 22/02/2018 [16] Kalisa Jéremie uhagarariye SIMACO Ltd avuga ko amasezerano y’umwenda yagiranye na I&M Bank Rwanda Plc yari mu buryo butatu, ubwa mbere bakaba barasabye 1,500,000$ bahabwa 500,000$, batanga ingwate esheshatu zitandukanye. Nyuma y’umwaka umwe bishyura, hasigaye kwishyura 300.000.000Frw, bongera gusaba I&M Bank Rwanda Plc kubaha inguzanyo batahawe nk’uko bari babyumvikanye mu masezerano. Avuga ko I&M Bank Rwanda Plc yabasabye kongera ingwate kugira ngo bahabwe 1.000.000.000 Frw, ariko ko nyuma yo kuzitanga aho kugirango bahabwe amafaranga bemeranyijweho, bahawe gusa 600.000.000 Frw. Ku wa 22/02/2018, I&M Bank Rwanda Plc yafashe icyemezo cyo gusesa amasezerano y’inguzanyo bari bafitanye. [17] Anenga kuba Urukiko rw’Ubujurire rwarashingiye icyemezo cyarwo kuri historique ya banki, aho gushingira kuri raporo y’umuhanga mu ibaruramari washyizweho n’Urukiko Rukuru rw’Ubucuruzi wari wagaragaje ingano y’umwenda remezo SIMACO Ltd yari isigaje kwishyura I&M Bank Rwanda Plc ungana na 102.568.441 Frw, n’ubwo bwose SIMACO Ltd itemeraga uburyo inyungu zabazwe zikarenga umwenda remezo. [18] Me Rutagegwa Jean Damascène wunganira SIMACO Ltd avuga ko inyungu zagombaga kubarwa hashingiwe ku ngano y’umwenda remezo ungana na 102.568.441 Frw wagaragajwe muri raporo y’umuhanga washyizweho n’Urukiko. Akomeza avuga ko, Urukiko rw’Ubujurire rwirengagije nkana ibiteganywa n’ingingo ya 112, igika cya 1(1,2) y’Itegeko no 47/2017 ryo ku wa 23/09/2017 rigena imitunganyirize n’imirimo y’amabanki, aho rwavuze ko iyo ngingo idashobora gukoreshwa, rwirengagiza kandi ingingo ya 8 (b) y'Amabwiriza Rusange ya Banki Nkuru y’u Rwanda N°12/2017 yo ku wa 23/11/2017 ku ishyirwa mu byiciro ry’imyenda no guteganya ingoboka kandi izo ngingo zombi zari zihuye n’icyaburanwaga mu rubanza kijyanye no kumenya ingano y’umwenda wari usigaye kwishyurwa. [19] Me Rusanganwa Jean Bosco uhagarariye I&M Bank Rwanda Plc avuga ko mu kubara umwenda remezo, badahera ku masezerano yakozwe mu mwaka wa 2014, kuko yasimbuwe n’ayakozwe mu mwaka wa 2015, 2016 na 2017. Avuga ko ku bijyanye na overdraft, I&M Bank Rwanda Plc ishingira ku masezerano ya 2017 kuko indi myenda yose yishyuwe mu gihe, ko akurikije ayo masezerano, SIMACO Ltd itagombaga kurenza 200.000.000Frw ari nayo Banki ifata nk’umwenda remezo kugeza ku wa 31/03/2018.

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[20] Akomeza avuga ko historique ya Banki yo ku wa 07/08/2019 Urukiko rwashingiyeho igaragaza ko kugeza ku wa 29/03/2019, SIMACO Ltd yari ifitiye I&M Bank Rwanda Plc, umwenda ungana na 326.073.235 Frw. Naho Umuhanga washyizweho n’Urukiko Rukuru rw’Ubucuruzi, muri raporo ye agaragaza ko kugeza taliki ya 22/02/2018 I&M Bank Rwanda Plc isesa amasezerano, umwenda wari usigaye kwishyurwa na SIMACO Ltd wanganaga na 241.384.417 Frw, noneho Banki imaze gukora actualisation, isanga kugeza ku wa 09/04/2021, umwenda wari ugeze kuri 337.619.878Frw, ko kandi I&M Bank Rwanda Plc, yari yumvikanye na SIMACO Ltd ko nirenza amafaranga yari yemerewe nka overdraft, hazongerwaho inyungu za 4% ku mwaka zibariwe kuyo yafashe, iyo ikaba ariyo mpamvu yatumye yishyuzwa inyungu zirenze umwenda remezo. Naho ku bijyanye n’ingwate, avuga ko I&M Bank Rwanda Plc itabyisobanuraho kuko byaregewe mu zindi manza. [21] Ku bijyanye n’inguzanyo SIMACO Ltd ivuga ko itahawe, Me Rusanganwa Jean Bosco asobanura ko kongera overdraft byasabaga SIMACO Ltd kuba igifite ibikorwa by’ubucuruzi kuko yahawe umwenda kugira ngo biyifashe gukomeza ubucuruzi bwayo. Asobanura ko SIMACO Ltd itahawe overdraft ya 2, ko ahubwo nyuma yo kubona ko itishyuye 200.000.000Frw, yahawe uburyo bwo gukomeza gukorana na Banki, ariko bumvikana ko nirenza igihe bumvikanye izishyura inyungu za 4% ku mwaka, kandi ko gukomeza kutishyura mu gihe bishobora gutuma habaho iseswa ry’amasezerano. UKO URUKIKO RUBIBONA [22] Ingingo ya 3 y’ Itegeko N° 15/2004 ryo ku wa 12/06/2004 ryerekeye ibimenyetso mu manza n’itangwa ryabyo iteganya ko “buri muburanyi agomba kugaragaza ukuri kw’ibyo aburana.” [23] Ingingo ya 64 y’itegeko N°45/2011 ryo ku wa 25/11/2011 rigenga amasezerano iteganya 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.” [24] Dosiye y'urubanza igaragaza ko, ku wa 29/07/2014, SIMACO Ltd yagiranye na I&M Bank Rwanda PlC amasezerano y'inguzanyo ingana na 676,683,338 Frw; SIMACO Ltd igenda yishyura umwenda nk'uko amasezerano yabiteganyaga, ariko nyuma bitangira kuyinanira, habaho kuvugura amasezerano bigera aho inanirwa kwishyura burundu, bituma ku wa 22/02/2018, I &M Bank Rwanda yandikira SIMACO Ltd ibaruwa yise «Denunciation of your Ioans facilities» isesa amasezerano, igaragaza ko umwenda wari usigaye kwishyurwa wanganaga na 248.384.992 Frw. [25] Bigaragara kandi ko SIMACO Ltd itemeye ingano y’uwo mwenda yishyuzwaga na I&M Bank Rwanda Plc, bituma mu bujurire, Urukiko Rukuru rw’Ubucuruzi rushyiraho umuhanga kugirango agaragaze ingano y’umwenda, maze raporo y’umuhanga igaragaza ko SIMACO Ltd yahawe umwenda mu byiciro bitatu; icyiciro cya mbere ari nacyo yishyuye ikakirangiza kikaba ari “ a vehicle loan facility of 134.955.038 Rwf to finance acquisition of 2 vehicles’’, icyiciro cya kabiri ni overdraft, aho yari yemerewe 200.000.000Frw yagombaga gufata mu gihe cyumvikanyweho mu masezerano. Icyiciro cya gatatu ni Import limits facility of 500.000USD ingana na 341.728.300Frw. Ayo masezerano yagiye avugururwa kugeza ku wa 22/02/2018,

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umuhanga akaba agaragaza ko SIMACO Ltd yagombaga kwishyura I&M Bank Rwanda Plc 241.384.417 Frw akubiyemo umwenda remezo usigaye ungana na 102.568.441 Frw, inyungu zisanzwe zingana na 119.945.322 Frw n’andi mafaranga anyuranye ajyanye n’imicungire y’umwenda (management charges and monthly charges) angana na 18.870.654 Frw. Hashingiwe kuri iyi raporo y’umuhanga, Urukiko rurasanga umwenda remezo ukomoka kuri overdraft SIMACO Ltd yari isigaje kwishyura I&M Bank Rwanda Plc ungana na 102.568.441 Frw. b. Kumenya niba inyungu zaragombaga gukomeza kubarwa nyuma y’uko I&M Bank Rwanda Plc isheshe amasezerano (dénonciation du crédit/denunciation of credit) [26] Mu myanzuro bashyikirije Urukiko, mu Nama ntegurarubanza no mu iburanisha, Kalisa Jérémie uhagarariye SIMACO Ltd n’abamwunganira bavuga ko kuba Urukiko rw’Ubujurire rwaremeje ko SIMACO Ltd igomba kwishyura I&M Bank Rwanda Plc umwenda ungana na 241.384.417Frw binyuranyije n’ibiteganywa n’ingingo ya 112 y’Itegeko Nº 47/2017 ryavuzwe haruguru ndetse n’ingingo ya 20 y’Itegeko N 17/2021 ryo ku wa 03/03/2021 ryerekeye kurengera umuguzi wa serivisi y’imari88 kuko rwabariyemo inyungu z’umurengera zikubye kabiri umwenda wari usigaye kwishyurwa zingana na 138.815.976Frw. [27] Basobanura kandi ko Urukiko rutagomba kwemeza ko inyungu zizakomeza kubarwa kugeza urubanza ruciwe bwa nyuma mu gihe Banki yasheshe amasezerano ku wa 22/02/2018 yaragombaga kurangira ku wa 31/03/2018. Ahubwo ko inyungu zagombaga guhita zihagarara hashingiwe ku ngingo ya 8 (b) y'Amabwiriza Rusange ya Banki Nkuru y’u Rwanda N°12/2017 yo ku wa 23/11/2017, iteganya ko inyungu zikomoka ku mwenda zibarwa hashingiwe ku masezerano y’inguzanyo, kandi ayo masezerano atari akiriho, kuko Banki yayasheshe igihe cyo kwishyura kitararangira. Kuribo, nk’uko Me Rutagengwa Jean Damascene abisobanura, uwo mwenda wafatwa nk’aho wasibwe. [28] Naho Me Nsengiyumva Emmanuel avuga ko SIMACO Ltd yasabye kugurisha ingwate kugirango yishyure, I&M Bank Rwanda Plc irabyanga, nayo ikaba kuri we ari indi mpamvu yari gutuma inyungu zitaragombaga gukomeza kubarwa. [29] Me Rusanganwa Jean Bosco uhagarariye I&M Bank Rwanda Plc, avuga ko amasezerano y’inguzanyo agaragaza neza igipimo cy’inyungu zumvikanyweho, ko kandi nyuma yo kuyashyiraho umukono, ku wa 29/03/2017 SIMACO Ltd yamenyeshejwe ko inyungu zizakomeza kubarwa kugeza umwenda wose wishyuwe, ahagira hati: “together with interest which will continue to accrue until the date of final payment”. [30] Akomeza avuga ko inyungu zidashobora guhagarara kubarwa kuko iyo SIMACO Ltd yishyurira ku gihe amafaranga yahawe, Banki yari kongera kuyaguriza abandi bantu nabo bakishyura inyungu, ariyo mpamvu SIMACO Ltd igomba kwishyura izo nyungu yayivukije. Asobanura ko kwemeza ko inyungu zidakomeje kubarwa nyuma yo gusesa amasezerano y’inguzanyo, byaba binyuranyije n’ibiteganywa n’ingingo ya 64 y’Itegeko Nº 45/2011 ryo ku wa 25/11/2011 rigenga amasezerano89 n’umurongo watanzwe n’Urukiko rw’Ikirenga nko mu

88 Ivuga ko utanga serivise y’imari atagomba kurenza umubare w’amafaranga y’umwenda shingiro utarishyuwe igihe umuguzi wa serivise y’imari yananiwe kwishyura n’inyungu zitarenze umwenda shingiro wari usigaye. 89 Amasezerano akozwe ku buryo bukurikije amategeko aba itegeko ku bayagiranye. Ashobora guseswa ari uko babyumvikanyeho cyangwa ku mpamvu zemewe n'amategeko

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rubanza RCOMA 0044/12/SC rwaciwe ku wa 07/11/2014 haburana ECOBANK Rwanda Ltd na Ndagijimana Emmanuel, aho rwavuze ko umuntu atakwitwaza amakosa ye yo kutishyura ngo avuge ko inyungu zihagarara kandi agifitiye Banki amafaranga. [31] Me Rusanganwa Jean Bosco asobanura kandi ko mu masezerano y’inguzanyo hagati ya I&M Bank Rwanda Plc na SIMACO Ltd, ntaho bumvikanye ko mu gihe hazaba dénonciation du crédit izasonerwa inyungu, ahubwo ko mu ngingo rusange z’amasezerano (conditions générales) mu ngingo ya 18 bavuga ko iyo dénonciation ibaye hakorwa cloture du compte, Banki ikagaragaza ibirarane umukiriya ayifitiye kandi inyungu zigakomeza kubarwa, ndetse SIMACO Ltd ko ntaho yigeze ivuga ko yasinye itabizi. [32] Akomeza asobanura ko inshingano za SIMACO Ltd zo kwishyura umwenda ibereyeho I&M Bank Rwanda Plc zitasheshwe n’uko Banki yakoze dénoncniation du crédit kuko iyi sosiyete yari ikiyifitiye amafaranga itarishyura, bityo ko byumvikana ko n’inyungu zakomezaga kubarwa kuko Banki ari ikigo cy’imari gicuruza amafaranga. [33] Ku bijyanye n’igihe inyungu zigomba guhagararira kubarwa, Me Rusanganwa Jean Bosco avuga ko n’ubwo Urukiko rw’Ubujurire rwavuze ko inyungu zikomoka ku mwenda SIMACO Ltd yahawe, zigomba gukomeza kubarwa kugeza ku munsi urubanza ruzasomerwaho, ariko ko ibarwa ryazo ryahagaze kugeza ku wa 29/03/2019, ko ibindi byiyongeraho ari charges. Ikindi ngo iyo amasezerano ahagaze ingaruka ya mbere ni ugutanga integuza, ko kuba umuntu yananiwe kwishyura bidahagarika inyungu, ahubwo ko zikomeza kubarwa ariko ntizirenge umwenda remezo nk’uko itegeko ribiteganya. UKO URUKIKO RUBIBONA [34] Ingingo ya 112 y’Itegeko Nº 47/2017 ryo ku wa 23/9/2017 rigena imitunganyirize y’imirimo y’amabanki igira iti: “Mu kwishyuza imyenda itishyurwa, banki ntigomba kurenza umubare w’amafaranga ntarengwa akurikira: umwenda shingiro utarishyuwe igihe inguzanyo yageraga mu rwego rwo kutishyurwa; inyungu zitarenze umwenda shingiro igihe inguzanyo yageraga mu rwego rwo kutishyurwa hakurikijwe amasezerano banki ifitanye n’uyifitiye umwenda; amafaranga yakoreshejwe mu gihe cyo kwishyuza amafaranga yose y’ufitiye umwenda banki.” [35] Ingingo ya 8 y’ Amabwiriza rusange N°12/2017 yo ku wa 23/11/2017 ku ishyirwa mu byiciro ry’imyenda no guteganya ingoboka iteganya ko: “Banki ntigomba kurenza mu byo ikura ku wo yahaye umwenda mu bijyanye n’imyenda itishyurwa neza hashingiwe ku bipimo ntarengwa bikurikira: ingano y’amafaranga atarishyuwe ku mwenda w’ibanze mu gihe umwenda wasibwe; inyungu ku birarane zitishyuwe, zibarwa hakurikijwe amasezerano uwahawe umwenda yagiranye na banki, ariko ntizirenge umwenda wagombaga kwishyurwa mu gihe umwenda wasibwe; n’ amafaranga banki yatanze mu kwishyuza abayifitiye imyenda.” [36] Dosiye y’uru rubanza igaragaza ko Urukiko rw’Ubujurire mu rubanza rusabirwa gusubirwamo ku mpamvu z’akarengane, rwategetse SIMACO Ltd kwishyura I&M Bank Rwanda Plc umwenda remezo wari usigaye kwishyurwa igihe amasezerano yaseswaga na Banki, hongeweho inyungu zibazwe kugera ku wa 09/05/2021 ungana na 337.619.878Frw, rushingiye

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ku nyandiko ya Banki yerekana uburyo yabaze umwenda SIMACO Ltd yari iyibereyemo kugeza icyo gihe. [37] Ababuranira SIMACO Ltd bagaragaza ko batemeranya n’icyo cyemezo, kuko Urukiko rw’Ubujurire rutagombaga gutegeka ko hakomeza kubarwa inyungu kandi amasezerano zishingiyeho yaramaze guseswa na I&M Bank Rwanda Plc. [38] Urukiko rurasanga nk’uko Urukiko rw’Ubujurire rwabisobanuye mu rubanza rusabirwa gusubirwamo, mu gika cyarwo cya 27, I&M Bank Rwanda Plc yaragiranye na SIMACO Ltd amasezerano y’inguzanyo ku wa 29/07/2014, SIMACO Ltd ihabwa inguzanyo yose hamwe ingana na 676.683.338Frw irimo ibyiciro bitatu byagaragajwe mu gika cya mbere cy’uru rubanza. SIMACO Ltd ikaba yarishyuye iyo myenda nk’uko na I&M Bank Rwanda Plc yabivugiye mu iburanisha usibye inguzanyo y’ingoboka (overdraft) iburanwa muri uru rubanza. [39] Ku bijyanye n’iyo nguzanyo y’ingoboka (overdraft), Urukiko rurasanga I&M Bank Rwanda Plc yaragaragaje amasezerano y’inguzanyo atandukanye yagiranye na SIMACO Ltd ku wa 29/07/2014, yemererwa guhabwa amafaranga 200.000.000 agomba kwishyurwa mu gihe cy’umwaka umwe, yagombaga kurangira ku wa 31/07/2015. Ayo masezerano yagiye avugururwa kugira ngo SIMACO Ltd yongererwe igihe cyo kuyihabwa n’igihe cyo kwishyura mu buryo bukurikira:  Iyo nguzanyo ya overdraft yavuguruwe ku wa 31/10/2015 na none mu gihe cy’umwaka yagombaga kurangira ku wa 31/10/2016;  Yongera kuvugururwa ku wa 09/11/2016 ikarangira ku wa 31/03/2017;  Iya nyuma ivugurwa kuwa 29/03/2017 igomba kuzarangira kuwa 31/03/2018. [40] Urukiko rurasanga muri ayo masezerano, hari hateganyijwe kandi ko amafaranga ya overdraft azashyirwa kuri konti n° 5041368- 01-44 mu gihe cyumvikanyweho kugira ngo afashe SIMACO Ltd mu bucuruzi; ko ugurijwe agomba kubahiriza igihe cyumvikanyweho cyo gufata no kwishyura iyo nguzanyo, kandi ko amezi abiri mbere y’uko amasezerano arangira, agomba kumenyesha Banki niba yifuza kongera ayo masezerano cyangwa kuyahagarika. [41] Urukiko rurasanga rero nk’uko Urukiko rw’Ubujurire rwabisobanuye, SIMACO Ltd yarananiwe kwishyura kugeza ubwo ku wa 22/02/2018, I&M Bank Rwanda Plc isesa amasezerano maze iyimenyesha ko igomba kwishyura 248.384.992Frw. Ikibazo Kalisa Jéremie n’abamwunganira bashyikirije uru Rukiko mu rwego rw’akarengane kikaba ari ukumenya niba nyuma y’uko I&M Bank Rwanda Plc isheshe amasezerano, yaragombaga gukomeza kubara inyungu. [42] Abahanga mu mategeko basobanura ko gusesa amasezerano y’inguzanyo bidakuraho inshingano yateganyaga ku ruhande rw’uwahawe inguzanyo. Christian Gavalda, Jean Stoufflet90

90Gavalda, C., & Stoufflet, J. (2008). Droit Bancaire, Institutions-Comptes-Opérations-Services, 7 éd. Par J. STOUFFLET, Litec : L’annulation d’un crédit fait naitre à la charge de l’emprunteur et, éventuellement, d’un co- emprunteur une obligation de remboursement. Les suretés garantissant le remboursement sont maintenues… A write-off does not preclude the bank from enforcing, selling, or transferring the credit to another entity. Writing- off a loan does not entail forgiving the debt. The borrower still owes money to the bank; however, the bank has derecognized this asset from its financial statements due to uncollectibility.

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na Karlis Bauze 91bose bahuriza ku kuba gusesa amasezerano y'umwenda cyangwa kuwusiba mu bitabo (write off) bitavuze ko uwo mwenda n’inyungu zawo bitazishyurwa. [43] Urukiko rurasanga kandi abahanga mu mategeko batandukanya kudasohoza inshingano ziri mu masezerano bituma ibyakozwe byose bishingiye kuri ayo masezerano bikurwaho (Résolution du contrat) no gusesa amasezerano bireba iby’igihe kizaza (Résiliation du contrat).92 [44] Undi muhanga avuga ko gusaba ko ingingo yo gukomeza amasezerano mu buryo buziguye ikurwaho, bigaragaza ubushake bwo guhagarika cyangwa gusesa amasezerano, naho gusesa amasezerano bikozwe n’uruhande rumwe bigashingira gusa ku kutubahiriza inshingano bikozwe n’urundi ruhande.93 Gusesa amasezerano bikozwe n’uruhande rumwe binateganyijwe mu Mahame yashyizweho n’Ikigo Mpuzamahanga gishinzwe guhuza amategeko agenga abantu (Unidroit) mu ngingo ya 7-3-1 ivuga ko uruhande rumwe rushobora gusesa amasezerano iyo atubahirijwe n’urundi ruhande.94 [45] Urukiko, rushingiye ku bisobanuro byatanzwe haruguru, rurasanga kuba ku wa 22/02/2018 I&M Bank Rwanda Plc, yaramenyesheje SIMACO Ltd ko isheshe amasezerano y’inguzanyo bari bafitanye, byumvikana ko icyakozwe ari ugusesa amasezerano y’inguzanyo bikozwe n’uruhande rumwe kuko SIMACO Ltd itayubahirije (résolution par dénonciation unilatérale). [46] Urukiko rurasanga abahanga bavuga ko byemewe ko abagiranye amasezerano bashobora kumvikana ko mu gihe azaba asheshwe, inyungu zari ziteganyijwe mu masezerano zikomeza gukurikizwa, hakaba yaniyongeraho ijanisha ry’inyongera.95 Ku byerekeye amasezerano y’inguzanyo, inyungu zisanzwe n’inyungu z’ubukerererwe zikomeza kubarirwa ku mwenda remezo wagaragajwe igihe cy’iseswa ry’amasezerano, kugeza igihe umwenda uzarangirizwa kwishyurwa.96

91 Karlis B., “Non-Performing Loan Write-Offs: Practices in the CESEE region”, Policy Brief, September, 2019, available athttps://thedocs.worldbank.org/en/doc/3723515693672019170130022019/original/FinSACNPLWriteoffsCESEERe gion.pdf. 92 S. LE GAC-PECH, Rompre son contrat, RTD Civ. 2005, n° 20, tandis que la résolution entraîne l'anéantissement rétroactif du contrat, la résiliation n'opère que pour l'avenir. 93 A. BRES, La résolution du contrat par dénonciation unilatérale, Litec, 2009 : La dénonciation d’une clause tacite de reconduction exprime simplement la volonté de sortir du contrat qui est basée sur des stipulations contractuelles, alors que la dénonciation unilatérale est justifiée par les manquements à l’exécution du contrat et elle conduit à la résolution du contrat pas simplement à son non-renouvèlement. 94 www.unidroit.org/french/principles/contracts/principles2010/blackletter2010-french.pdf: La résolution par dénonciation unilatérale se retrouve aussi dans les Principes Unidroit. L’article 7-3-1 des Principes Unidroit dispose qu’une partie peut résoudre le contrat s’il y a inexécution essentielle de la part de l’autre partie. 95 Il est admis que les parties puissent convenir qu’en cas de dénonciation du crédit, le taux conventionnel serait toujours d’application mais, le cas échéant, augmenté d’un pourcentage complémentaire. Voir Andre-Pierre Andre- Dumont, Observations, Revue de Droit Commercial, 2010/2, p. 129, https://www.rdc- tbh.be/article/?docEtiq=rdc_tbh2010_2p127 96 Nk’urugero rw’uko ibyo bikorwa, reba Christine Biquet-Mathieu, Exercise d’analyse d’un decompte hypothecaire, 2001, pp. 4-5, https://docplayer.fr/1270653-Exercice-d-analyse-d-un-decompte-de-credit- hypothecaire.html

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[47] Ibimaze kuvugwa haruguru ariko bigomba guhuzwa n’ibiteganywa n’ingingo ya 112 y’Itegeko Nº 47/2017 ryo ku wa 23/9/2017 ryavuzwe haruguru, aho iteganya urugero ntarengwa rw’ibarwa ry’inyungu, ikavuga ko zitagomba kurenga umwenda shingiro igihe inguzanyo yageraga mu rwego rwo kutishyurwa (non performing loan). [48] Ihame ry’uko inyungu zitagomba kurenga umwenda remezo usigaye kwishyurwa ni ihame rikomoka mu mategeko y’Abaromani n’Abaholandi (Roman Dutch law) riva ku rurimi ry’ikiratini “in duplum” bivuga inshuro ebyiri (in double)97 risobanura ko inyungu zihagarara kubarwa igihe ingano yazo imaze kungana n’umwenda remezo utishyuwe (outstanding capital). Iryo hame risobanura ko ku nguzanyo zatanzwe na banki cyangwa ibigo biciriritse cyangwa mu masezerano ateganya ko umwenda remezo uzishyurwa wongeweho inyungu zawo ku gipimo cyumvikanyweho, inyungu ku mwenda remezo zihagarara kubarwa iyo zimaze kungana n’umwenda remezo wari usigaye kwishyurwa.98 [49] Nk’uko Urukiko rw’Ikirenga rw’Ubujurire rwo muri Afurika y’Epfo rwabisobanuye kandi mu rubanza In Standard Bank of SA Ltd v Oneate Investment (Pty) Ltd, iri hame ryashyizwe mu mategeko mu nyungu rusange (public policy or public interest), kugirango ririnde abarimo imyenda (debtors) kudakomeza gucibwa inyungu z’umurengera n’ababerewemo imyenda (creditors) no mu gihe uwatanze umwenda atishyuje kugirango za nyungu zikomeze kwiyongera, ibyo bikaba umutwaro ukomeye k’uwatse inguzanyo ndetse bikabangamira ubukungu muri rusange.99 [50] Dushingiye ku bisobanuro byatanzwe mu bika bibanza, dusanga igihe I& M Bank Rwanda Ltd yasesaga amasezerano y’inguzanyo ku wa 22/02/2018, umwenda shingiro wagaragajwe n’umuhanga ko ariwo wari usigaye kuri overdaft SIMACO Ltd yari iyibereyemo wangana n’amafaranga 102.568.441 naho inyungu zari zitarishyurwa zikangana n’amafaranga 119.945.441. Hashingiwe ku ihame ry’uko inyungu zitagomba kurenga umwenda shingiro igihe inguzanyo yageraga mu rwego rwo kutishyurwa, inyungu zose SIMACO ltd igomba gutanga zigomba kugarurwa ku ngano y’umwenda shingiro, ni ukuvuga amafaranga 102.568.441. Bityo SIMACO Ltd ikaba igomba kwishyura amafaranga yose hamwe angana na 102.568.441 Frw x 2 ahwanye na 205.136.882 Frw. c. Kumenya niba SIMACO Ltd yaraciwe indishyi zidafite icyo zishingiyeho no gusuzuma niba indishyi zisabwa muri uru rubanza zikwiye gutangwa [51] Kalisa Jéremie uhagarariye SIMACO Ltd n’abamwunganira bavuga ko Urukiko rwaciye SIMACO Ltd amafaranga agera kuri 1.500.000 Frw rwise ay’ikurikiranarubanza n’igihembo

97 Standard Bank of SA Ltd v Oneate Investment (Pty) Ltd 1995 (4) SA 510 available at www.saflii.org/za/cases/ZASCA/1997/94.pdf (accessed on 05/02/2022) “In duplum is a Latin phrase derived from the word in duplo which means “in double”.23 The rule has its origin in the Roman Dutch law”. 98 Georgiadis M. K., “Introduction of the In Duplum Rule in Kenya: A Legal Mechanism of Equitable Distribution of Resources or a Poverty Redistribution Initiative? Vol. II, Kenya Law Review, 2008-2010, p. 3., or, Black, HL., Black, HC., (Eds) (1990) Blacks’ Law Dictionary St Paul Minnesota: West Group Publishing 6th Ed. ………… It is a principle firmly entrenched in our law that interest, whether it accrues as simple or compound interest, ceases to accumulate upon any amount of capital owing once the accrued interest equals the amount of capital outstanding, whether the debt arises as a result of a financial loan or out of any contract whereby a capital sum is payable together with interest thereon at a determined rate.” 99 Ethekwini Municipality v Verulam Medicentre(PTY) Ltd [2005] ZASCA 98 (457/04, 29 September 2005

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cy’Avoka kandi I&M Bank Rwanda Plc nta kimenyetso yatanze kigaragaza ko yayishyuye Avoka wayiburaniye, mu gihe mu rwego rw’ubujurire yari yahawe andi agera kuri 800 000 Frw, ko bigaragaza kubogama. [52] Kalisa Jéremie uhagarariye SIMACO Ltd avuga kandi ko yashowe mu manza z’amaherere bituma yishyura amafaranga menshi mu kuzikurikirana no kwishyura abunganizi, nyamara byarashobokaga ko bumvikana ku ngano y’umwenda hakabaho no kwishyura ku neza. Asaba ko I&M Bank Rwanda Plc yishyura SIMACO Ltd 20.000.000Frw y’indishyi z’akababaro kubera ubuhemu bwose Banki yayigiriye, ikayemerera umwenda wa 500,000$ ariko ntiyahe SIMACO Ltd, ikanategekwa kwishyura 5.000.000Frw y’ikurikiranarubanza n’igihembo cy’Abavoka bayiburaniye. [53] Me Rusanganwa Jean Bosco uhagarariye I&M Bank Rwanda Plc avuga ko asanga ingingo ya 111, iya 9 n’iya 12 z’Itegeko Nº 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, zigaragaza ko amafaranga y’ikurikiranarubanza n’igihembo cya Avoka yasabwe na I&M Bank Rwanda Plc, yareze muri urwo rubanza, afite ishingiro kuko ikirego cyayo cyahawe ishingiro. [54] Avuga kandi ko asanga indishyi SIMACO Ltd isaba nta shingiro ryazo kubera ko ariyo yabaye nyirabayazana w’izi manza, ubwo yananirwaga kwishyura umwenda yahawe ndetse Banki yashaka kugurisha ingwate zatanzwe, igashora imanza. Asobanura ahubwo ko Banki ikomeje gushorwa mu manza ku maherere, ikaba isaba Urukiko gutegeka SIMACO Ltd kuyishyura 1.000.000Frw y’ikurikiranarubanza ndetse na 1.000.000 Frw y’igihembo cy’Avoka ku rwego rw’Urukiko rw’Ikirenga. UKO URUKIKO RUBIBONA [55] Ku byerekeye indishyi zisabwa n’ababuranyi muri uru rubanza, ingingo ya 111 y’Itegeko no 22/2018 ryo ku wa 29/04/2018, ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi iteganya ko “ikirego cy’amafaranga y’ikurikiranarubanza ni ikirego gishamikira ku kirego cy’iremezo kigamije kwishyuza ibyakoreshejwe mu rubanza. Ikirego cy’amafaranga y’ikurikiranarubanza kiburanishirizwa rimwe n’ikirego cy’iremezo. Gishobora kandi kwakirwa kikanaburanishwa n’iyo ikirego cy’iremezo cyaba kitakiriwe.” [56] Urukiko rusanga ibyo SIMACO Ltd ivuga ko Urukiko rw’Ubujurire rutagombaga guha I&M Bank Rwanda Plc 1.500.000Frw ngo kuko itagaragaje ko ariyo yishyuye abayiburaniye nta shingiro bifite kuko kuba ikirego cyayo cyari gihawe ishingiro, yari yemerewe kugenerwa indishyi zijyanye n’ibyo yakoresheje ikurikirana urubanza. Ayo mafaranga kandi si igihembo cy’avoka gusa ahubwo akubiyemo igihembo cy’Avoka n’ay’ikurikiranarubanza; Urukiko rukaba nta kosa rwakoze mu kuyagena mu bushishozi bwarwo. [57] Urukiko rurasanga amafaranga akubiyemo ay’ikurikiranarubanza n’igihembo cy’Avoka I&M Bank Rwanda Plc isaba kuri uru rwego, itagomba kuyahabwa kuko ntacyo itsindiye muri uru rubanza.

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[58] Urukiko rurasanga kuba SIMACO Ltd yarareze ivuga ko inyungu yishyuzwa zabazwe mu buryo butaribwo, maze uru Rukiko rugasanga bifite ishingiro, amafaranga y’igihembo cy’Avoka n’ay’ikurikiranarubanza isaba igomba kuyahabwa kubera ko byabaye ngombwa ko ikurikirana urubanza no gushaka uyiburanira. Ariko kuko 5.000.000 Frw isaba itagaragaza ko ariyo koko yagiye kuri uru rubanza, mu bushishozi bw’Urukiko igenewe 500.000Frw y’igihembo cy’Avoka na 300.000Frw y’ikurikiranarubanza. Naho indishyi z’akababaro zingana na 20.000.000Frw SIMACO Ltd isaba ikaba itagomba kuzihabwa kuko zidafite aho zishingiye. III. ICYEMEZO CY’URUKIKO [59] Rwemeje ko ikirego cyatanzwe na SIMACO Ltd isaba gusubirishamo ku mpamvu z’akarengane urubanza RCOMAA 00048/2020/CA rwaciwe n’Urukiko rw’Ubujurire ku wa 14/05/2021 gifite ishingiro; [60] Rwemeje ko imikirize y’urubanza RCOMAA 00048/2020/CA rwaciwe n’Urukiko rw’Ubujurire ku wa 14/05/2021 ruhindutse ku bijyanye n’ingano y’umwenda remezo n’inyungu SIMACO Ltd igomba kwishyura I&M Bank Rwanda Plc; [61] Rutegetse SIMACO Ltd kwishyura I&M Bank Rwanda Plc umwenda remezo n’inyungu ziwukomokaho zihwanye na 205.136.882Frw; [62] Rutegetse I&M Bank Rwanda Plc guha SIMACO Ltd 800.000 Frw y’igihembo cya Avoka n’ikurikiranarubanza kuri uru rwego.

MUNYANEZA N’UNDI v. ACCESS BANK Ltd [Rwanda URUKIKO RW’UBUJURIRE – RCOMAA 00090/2018/CA (Mukanyundo P.J., Ngagi na Kanyange, J.) 26 Nyakanga 2019] Amasezerano – amasezerano y’inguzanyo – Amasezerano y’ubwishingizi – Umwishingizi akomeza kuryozwa inshingano zo kwishyura umwenda kugeza habonetse impamvu mu ziteganywa n’amategeko zizimya ubwishingire. Amasezerano – Amasezerano y’inguzanyo – Amasezerano y’ubwishingizi – Umwishingizi ntiyakwitwaza ivugururwa ry’amasezerano y’inguzanyo y’ibanze mu gihe iryo vugurura ritahinduye ishingiro ry’ubwo bwishingire. Incamake y’ikibazo: ACCESS BANK RWANDA Ltd yahaye EXERT ENGINEERING Group Ltd inguzanyo, iyo nguzanyo yishingirwa na Munyaneza Félicien na Mudenge Emmanuel, buri wese yishingira inshingano ziwukomokaho nk’uko bigaragara mu masezerano (personal guarantee). Uwahawe inguzanyo yananiwe kwishyura bituma banki irega abishingizi mu Rukiko rw’ubucuruzi rwa nyarugenge isaba kwishyurwa umwenda remezo n’inyungu, inasaba indishyi zitandukanye. Uru rukiko rwemeza ko abishingizi bishyura umwenda wose.

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Abishingizi ntibishimiye imikirize y’urubanza maze bajurira mu Rukiko Rukuru rw’Ubucuruzi, uru rukiko rwemeza ko ubujurire nta shingiro bufite maze ruhamishaho imikirize y’urubanza rwajuririwe. Bongeye bajurira mu Rukiko rw’Ubujurire ko Urukiko Rukuru rw’Ubucuruzi rwirengagije nkana ingingo z’amategeko zivuga ko ubwishingire budakekwa, kandi ko bugomba kumenyeshwa umwishingire mu buryo bweruye bavuga ko batigeze bamenyeshwa amasezerano yahinduwe aho banki yavuguruye amasezerano y’inguzanyo ku bijyanye n’icyo umwenda ugiye gukora, ariko Urukiko rwemeza ko kuba amasezerano y’inguzanyo yarahinduwe bitabuza ko bagomba kuyishingira; mu gihe kuba umuntu ari umuyobozi wa sosiyete, bitavuze ko iyo amasezerano ahinduwe akomeza byanze bikunze kuba umwishingizi, bityo, bakaba bataryozwa inguzanyo iri mu masezerano avuguruye batigeze bamenyeshwa. Banki yiregura ivuga ko icyo abishingizi bishingiye ari umwenda atari icyo uzakora, bakaba rero bafite inshingano yo kuwishyura kuko bawishingiye kandi ko kuvuga ko abishingizi baragombaga kumenyeshwa ivugurura ry’amasezerano (amendement), bitari ngombwa kuko batagombaga kongera kwishingira icyo inguzanyo izakoreshwa (affectation) kandi barishingiye umwenda, bityo rero ko kuba amasezerano ya mbere atarahindutse, ahubwo yavuguruwe, nta mpamvu bari kubimenyeshwa. Incamake y’icyemezo: 1. Umwishingizi akomeza kuryozwa inshingano zo kwishyura umwenda kugeza habonetse impamvu mu ziteganywa n’amategeko zizimya ubwishingire. 2. Umwishingirzi ntiyakwitwaza ivugururwa ry’amasezerano y’inguzanyo y’ibanze ngo areke kuzuza inshingano zo kwishyura umwenda, mu gihe iryo vugurura ritahinduye ishingiro ry’ubwo bwishingire. Ubujurire nta shingiro bufite. Amategeko yashingiweho: Igitabo cya gatatu cy’urwenge rw’amategeko mbonezamubano (CCL III), ingingo ya 552, n’iya 573. Itegeko Nº 45/2011 ryo ku wa 25/11/2011 ryerekeye amasezerano, ingingo ya 113. Nta manza zifashishijwe. Urubanza I.IMITERERE Y’URUBANZA [1] Ku wa 25/09/2014, ACCESS BANK RWANDA Ltd, yagiranye na EXERT ENGINEERING Group Ltd amasezerano y’inguzanyo ingana na 2.070.000.000Frw hiyongereyeho inyungu za 16% ku mwaka; iyo nguzanyo ikaba yarimo ibice 3 ari byo:Term loan facility ingana na 410.000.000Frw ACCESS BANK RWANDA Ltd yaguriye EXERT ENGINEERING GROUP Ltd muri COGEBANQUE Rwanda Ltd, Asset Finance ingana na 560.000.000Frw yo kugura amamashini yo gukoresha mu kazi EXERT ENGINEERING

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GROUP Ltd yari yatsindiye muri MINAGRI na Kaminuza y’U Rwanda, ishami rya Nyagatare, na contract finance facility ingana na 1.100.000.000Frw yo gukoreshwa mu kurangiza amasezerano amaze kuvugwa, EXERT ENGINEERING GROUP Ltd yari ifitanye na MINAGRI hamwe na Kaminuza y’URwanda. Mbere y’uko uyu mwenda utangwa, Munyaneza Félicien na Mudenge Emmanuel, buri wese yari yishingiye inshingano ziwukomokaho nk’uko bigaragara mu masezerano (personal guarantee) bagiranye na ACCESS BANK RWANDA Ltd ku wa 20/05/2014. [2] EXERT ENGINEERING GROUP Ltd yananiwe kwishyura umwenda, bituma ACCESS BANK RWANDA Ltd irega Munyaneza Félicien na Mudenge Emmanuel bayishingiye, isaba ko bayishyura umwenda ungana na 2.556.352.640Frw wabazwe kugeza ku wa 01/11/2016 kandi uzakomeza kubarwa kugeza igihe wose uzishyurirwa, bakanayiha indishyi zitandukanye. [3] Urubanza rwatangiriye mu Rukiko rw’Ubucuruzi rwa Nyarugenge, Munyaneza Félicien na Mudenge Emmanuel bemera ko koko amasezerano yo ku wa 20/05/2014 yabayeho, ariko ko umwenda bishingiye wamaze kwishyurwa kuko 1.100.000.000Frw ya Guarantee Line EXERT ENGINEERING GROUP Ltd itigeze iyahabwa. Babwiye Urukiko ko 970.000.000Frw bemera ko bishingiye ACCESSS BANK RWANDA Ltd yayiyishyuwe igurisha inzu n’imashini bya EXERT ENGINEERING GROUP Ltd zikoreshwa mu bwubatsi byari byatanzweho ingwate. [4] Ku wa 13/10/2017, Urukiko rw’Ubucuruzi rwa Nyarugenge rwaciye urubanza, rwemeza ko Munyaneza Félicien na Mudenge Emmanuel batubahirije amasezerano y’ubwishingizi bw’inguzanyo ACCESS BANK RWANDA Ltd yahaye EXERT ENGINEERING GROUP Ltd, ko ibyo bireguza ko hari ingwate zagurishijwe zikishyura umwenda nta shingiro bifite, kandi ko n’ibyo basaba ko itambamira ry’umutungo wabo ryakorewe ku mubitsi w’impapuro mpamo z’ubutaka ryakurwaho, nabyo bidakwiye guhabwa ishingiro.Uru Rukiko rwemeje ko umwenda Munyaneza Félicien na Mudenge Emmanuel bagomba kwishyura ACCESSS BANK RWANDA Ltd ubarwa kugeza ku wa 22/12/2016 ,ubwo Urukiko rwemeje ko hatangijwe ikurikirana ry’igihombo cya EXERT ENGINEERING GROUP Ltd nk’uko bigaragara mu rubanza RCOM 0729/2016/TC/NYGE na R COM 0756/2016/TC/NYGE,rutegeka Munyaneza Félicien na Mudenge Emmanuel kwishyura ACCESS BANK RWANDA Ltd amafaranga angana na 2.594.697.930 Frw y’umwenda wagaragaraga kuri compte ya EXERT ENGINEERING GROUP Ltd kugeza ku wa 26/05/2017 hamwe n’amafaranga 500.000 Frw y’igihembo cya avoka. [5] Mudenge Emmanuel na Munyaneza Félicien bajuririye Urukiko Rukuru rw’Ubucuruzi, maze ku wa 21/06/2018, Urukiko Rukuru rw’Ubucuruzi ruca urubanza RCOMA 00723/2017/CHC/HCC, rwemeza ko ubujurire bwa Mudenge Emmanuel na Munyaneza Félicien nta shingiro bufite, ruhamishaho imikirize y’urubanza rwajuririwe, rubategeka guha ACCESS BANK RWANDA Ltd 1.000.000Frw y’ikurikiranarubanza n’igihembo cya Avoka. [6] Mudenge Emmanuel na Munyaneza Félicien ntibishimiye imikirize y’urubanza, bajuririra Urukiko rw’Ubujurire, bavuga ko Urukiko Rukuru rw’Ubucuruzi rwirengagije nkana ingingo z’amategeko zivuga ko ubwishingire budakekwa, kandi ko bugomba kumenyeshwa umwishingire mu buryo bweruye nk’uko abahanga babivuga, ntirwaha agaciro ubusabe bwabo bwo gukuraho itambama ryashyizwe ku mitungo yabo kuko umwenda bishingiye warangije kwishyurwa, bakaba bataryozwa inguzanyo iri mu masezerano avuguruye batigeze bamenyeshwa,basaba ko Urukiko rukuraho iri tambama.

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[7] Indi mpamvu y’ubujurire batanga, ni uko badakwiye kuryozwa umwenda wa 1,100,000,000Frw kuko nta masezerano y’ubwishingire avugurura aya mbere bagiranye na ACCESS BANK RWANDA Ltd ngo bemeranye ku bijyanye n’icyo umwenda ugiye gukora. Bavuga ko rero nta kuntu baryozwa inguzanyo kuko amasezerano agira ingaruka ku bayagiranye. [8] Urubanza rwaburanishijwe mu ruhame ku wa 07/05/2019, Mudenge Emmanuel na Munyaneza Félicien bahagarariwe na Me Mugengangabo Jean Népomuscène, naho ACCESS BANK RWANDA Ltd ihagarariwe na Me Bizumuremyi Isaac, wahise azamura inzitizi y’uko Umwanditsi Mukuru w’Urukiko rw’Ubujurire yari afite inshingano yo gusuzuma inzitizi yo kutakira ubujurire bwa kabiri bwatanzwe na Mudenge Emmanuel na Munyaneza Félicien kuko batsinzwe mu nkiko zombi ku mpamvu zimwe, ashingiye ku ngingo ya 52 y’Itegeko Nº 30/2018 ryo ku wa 02/06/2018 rigena ububasha bw’inkiko, asaba ko Urukiko rumutegeka kubisuzuma kuko atabikoze, aho kugira ngo bisuzumwe bwa mbere n’inteko iburanisha urubanza. Bitewe n’uko Me Bizumuremyi Isaac yari yashyize imyanzuro y’iyi nzitizi muri IECMS bucya iburanisha riba, Urukiko rwafashe icyemezo cyo kwimura iburanisha kugira ngo Me Mugengangabo Jean Népomuscène abashe gutegura imyanzuro yo kwiregura, iburanisha rishyirwa ku wa 14/05/2019. [9] Kuri iyo tariki, urubanza rwaburanishijwe mu ruhame, ababuranyi bahagarariwe nka mbere, icyo kibazo aba ari cyo cyonyine kigibwaho impaka. Ku wa 24/05/2019, Urukiko rwafashe icyemezo ko ibyo ACCESS BANK RWANDA Ltd isaba ko Umwanditsi Mukuru yakongera gusuzuma iyakirwa ry’ikirego cy’ubujurire bwa kabiri bwatanzwe na Mudenge Emmanuel na Munyaneza Félicien nta shingiro bifite, rwemeza ko iburanisha rizakomeza ku wa 24/06/2019. [10] Kuri iyo tariki, urubanza rwaburanishijwe mu ruhame, impande zombi zihagarariwe nka mbere, Me Bizumuremyi Isaac avuga ko inzitizi y’iburabubasha ry’Urukiko rw’Ubujurire ishingiye y’uko abajuriye batsinzwe ku mpamvu zimwe ku rwego rwa mbere n’urwa kabiri yari yatanze ayiretse; isomwa ry’urubanza rishyirwa ku wa 26/07/2019. II. IBIBAZO BIGIZE URUBANZA N’ISESENGURA RYABYO Kumenya niba Munyaneza Félicien na Mudenge Emmanuel bataryozwa inguzanyo iri mu masezerano avuguruye kuko batayamenyeshejwe [11] Me Mugengangabo Jean Népomuscène, uburanira Munyaneza Félicien na Mudenge Emmanuel, avuga ko Urukiko Rukuru rw’Ubucuruzi rwirengagije nkana ingingo z’amategeko zivuga ko ubwishingire budakekwa, kandi ko bugomba kumenyeshwa umwishingire mu buryo bweruye nk’uko abahanga babivuga, ntirwaha agaciro ubusabe bwabo bwo gukuraho itambama ryashyizwe ku mitungo yabo kuko umwenda bishingiye warangije kwishyurwa, bakaba bataryozwa inguzanyo iri mu masezerano avuguruye batigeze bamenyeshwa. [12] Akomeza avuga ko icyo banenga urubanza rwaciwe n’Urukiko Rukuru rw’Ubucuruzi, ari uko rwemeje ko kuba amasezerano y’inguzanyo yarahinduwe bitabuza ko Mudenge Emmanuel na Munyaneza Félicien bagomba kuyishingira; mu gihe kuba umuntu ari umuyobozi wa sosiyete, bitavuze ko iyo amasezerano ahinduwe akomeza byaze bikunze kuba umwishingizi; ko rero

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umwenda bishingira ari 2.070.000.000Frw hakuwemo 1.100.000.000Frw kuko yo yahinduriwe icyo yari agenewe mu masezerano ya mbere nk’uko bigaragara mu ivugurura ry’amasezerano ryo ku wa 03/06/2014. Asaba Urukiko ko rwazasuzuma niba igihe habayeho guhindura icyo amafaranga y’umwenda yari agenewe (affectation) hagati ya banki n’uyirimo umwenda, bishyiraho inshingano yo kwishyura uwari wayishingiye mbere y’uko habaho guhindura “affectation” yawo. [13] Me Bizumuremyi Isaac avuga ko mu kuvugurura amasezerano, 1.100.000.000Frw yagabanyijwemo ibice bitatu, 700.000.000Frw aba aya “garantie”, 300.000.000Frw aba discount naho 100.000.000Frw aba aya overdraft, bivuze ko iyo baba baburana ibyo kuba 1.100.000.000Frw, yarahinduriwe icyo yari yagenewe (affectation), baba baburana 400.000.000Frw kuko 700.000.000Frw yo icyo yari agenewe kitahindutse, kuko yakomeje kuba aya garantie. Avuga ko icyo Mudenge Emmanuel na Munyaneza Félicien bishingiye ari umwenda atari icyo uzakora, bakaba rero bafite inshingano yo kuwishyura kuko bawishingiye, bakaba batazabazwa ibyavuye mu masezerano, ko ibi biteganyijwe mu ngingo ya mbere, agace ka "a", k’amasezerano ya “personal guarantee”. [14] Akomeza avuga ko ku bijyanye no kuba abishingizi baragombaga kumenyeshwa ivugurura ry’amasezerano (amendement), ibi bitari ngombwa kuko batagombaga kongera kwishingira icyo inguzanyo izakoreshwa (affectation) kandi barishingiye umwenda, bityo rero ko kuba amasezerano ya mbere atarahindutse, ahubwo yavuguruwe, nta mpamvu bari kumenyeshwa. UKO URUKIKO RUBIBONA [15] Ingingo ya 552 y’Igitabo cya gatatu cy’urwenge rw’amategeko mbonezamubano iteganya ko: “Uwishingiye undi aba yiyemeje imbere y’ugomba kwishyurwa kuzamwishyura mu igihe ugomba kwishyura azaba atabikoze”. Ingingo ya 573 y’itegeko rimaze kwibutswa iteganya ko: “Inshingano ikomoka ku bwishingire izima kubera impamvu zimwe n’izizimya izindi nshingano. [16] Dosiye y’urubanza igaragaza ko ku wa 29/05/2014, ACCESS BANK RWANDA Ltd yakoranye na EXERT ENGINEERING GROUP Ltd amasezerano y’inguzanyo afite Nº 5855/HCC/LH/TN14 arimo ibyiciro bitatu bigizwe na “Term loan facility” ingana na 410.000.000Frw, ACCESS BANK RWANDA Ltd yaguriye EXERT ENGINEERING GROUP Ltd muri COGEBANQUE RWANDA Ltd, “Asset Finance” ingana na 560.000.000Frw yo kugura amamashini yo gukoresha mu kazi EXERT ENGINEERING GROUP Ltd yari yatsindiye muri MINAGRI na Kaminuza y’u Rwanda, ishami rya Nyagatare, na “contract finance facility” ingana na 1.100.000.000Frw yo gukoresha mu kurangiza amasezerano amaze kuvugwa, Munyaneza Félicien na Mudenge Emmanuel bakaba bari bishingiye iyo nguzanyo ya 2.070.000.000Frw yo ku wa 20/05/2014, nk’uko bigaragazwa n’amasezerano y’ubwishingire yasinyiwe imbere ya noteri ku wa 02/06/2014. [17] Muri dosiye harimo na none inyandiko yitwa “Amendment Nº 1 to the Principle Loan Agreement Nº 5855/HCC/LH/TN/14 of May 30, 2014” yo ku wa 03/06/2014 yashyizweho umukono na Munyaneza Félicien nka Managing Director wa EXERT ENGINEERING GROUP Ltd. Mu iriburiro (preambule) ry’ayo masezerano havugwamo ko banki na nyir’ukugurizwa

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bemeranyije ko ayo masezerano ari igice cy’amasezerano y’ibanze kandi ko ari amwe mu biyagize100. [18] Urukiko rurasanga mu gihe EXERT ENGINEERING GROUP Ltd yahawe inguzanyo inaniwe kwishyura nk’uko bigaragara mu rubanza RCOM 0729/2016/TC/ NYGE na RCOM 0756/2016/TC/NYGE rwemeje itangira ry’ikurikiranwa ry’igihombo cya EXERT ENGINEERING GROUP Ltd, nta cyabuza ACCESS BANK RWANDA Ltd gusaba ko Munyaneza Félicien na Mudenge Emmanuel baryozwa umwenda bishingiye, nk’uko ingingo ya 552 y’Igitabo cya gatatu cy’urwunge rw’amategeko mbonezamubano yibukijwe haruguru ibiteganya. [19] Urukiko rurasanga amasezerano yo ku wa 03/06/2014 adasimbura ay’ibanze yo ku wa 29/04/2014, ari nayo arimo umwenda wa 2.070.000.000Frw, Munyaneza Félicien na Mudenge Emmanuel bishingiye, buri wese akishingira inguzanyo yose, ahubwo agize kimwe mu gice cy’ay’ibanze, kandi muri ayo masezerano ibyahinduwe mu bwumvikane bw’impande zombi bikaba bitareba ingingo y’ubwishingire, bivuze ko mu gihe umwenda Munyaneza Félicien na Mudenge Emmanuel bishingiye utarishyurwa, kandi no mu masezerano avugurura aya mbere akaba ntaho bigaragara ko bahinduye ingingo ijyanye n’ubwishingizi bwabo, bakomeze kuryozwa umwenda bishingiye kugeza habonetse impamvu mu zitengwanywa n’amategeko zizimya ubwishingire101 nk’uko ingingo ya 573 y’Igitabo cya gatatu cy’urwunge rw’amategeko mbonezamubano cyavuzwe haruguru ibiteganya. [20] Urukiko rurasanga ibyo Munyaneza Félicien na Mudenge Emmanuel bavuga ko bataryozwa inguzanyo iri mu masezerano avuguruye batigeze bamenyeshwa, nta shingiro byahabwa kuko nk’uko byibukijwe haruguru, ingingo ijyanye n’ubwishingire itigeze ivugururwa, bivuze ko yagumanye agaciro kayo, cyane cyane ko ariya masezerano yiswe ”Amendment Nº 1 to the Principle Loan Agreement Nº5855/HCC/LH/TN/14 of May 30, 2014” ataje asimbura amasezerano y’ibanze, akaba yarashyizweho umukono na Munyaneza Félicien nka Managing Director wa EXERT ENGINEERING GROUP Ltd. [21] Urukiko rurasanga na none ibyo bavuga ko kuba harahinduwe affectation ya 1.100.000.000Frw bituma bataryozwa aya mafaranga, nabyo nta shingiro byahabwa kuko icyo bishingiye ari umwenda wose, n’aya 1.100.000.000Frw arimo. Naho kuba baragombaga kumenyeshwa ivugururwa ry’amasezerano, Urukiko rurasanga mu gihe byari bigaragaye ko izindi ngingo z’amasezerano y’ibanze zigumanye agaciro kazo, harimo n’ubwishingire, bitari ngombwa ko bamenyeshwa, ariko kandi rukaba runasanga Munyaneza Félicien wari Managing Director wa EXERT ENGINEERING GROUP Ltd washyize umukono kuri ayo masezerano avugurura aya mbere atasubira inyuma ngo avuge ko batigeze bamenyeshwa ko ishingano zabo zo kwishingira umwenda wa sosiyete zikomezanya n’umwenda iyo sosiyete ifitiye banki.

100 The Bank and the Borrower hereby agree that the present addendum agreement constitute part of the principle agreement and forms an integral part of it. 101 Ingingo za 98-108 y’Itegeko Nº 45/2011 ryo ku wa 25/11/2011 ryerekeye amasezerano iteganya impamvu zatuma inshingano zivanwaho nko: gusaba ingurane cyangwa isimbura; gusiba inyandiko, kuyica cyangwa kuyisubiza ufite inshingano, kwemera kuvanaho inshingano z’urundi ruhande; guhara umwenda; ibisimbura ibisabwa gukorwa, amasezerano asimbura andi, ubwishyu bwumvikanyweho, ubwumvikane bwo gusesa amasezerano; uguharira umwenda n’ihwanya ry’imyenda.

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[22] Hashingiwe ku ngingo z’amategeko zibukijwe no ku bisobanuro bimaze gutangwa, Urukiko rurasanga Munyaneza Félicien na Mudenge Emmanuel ari abishingizi ba EXERT ENGINEERING GROUP Ltd, bakaba bagomba kuryozwa umwenda iyo sosiyete ibereyemo ACCESS BANK RWANDA Ltd. 2. Kumenya niba amasezerano y’ubugure bw’ingwate yagumana agaciro kayo ku buryo yaherwaho mu kugabanya umwenda Munyaneza Félicien na Mudenge Emmanuel bishyuzwa. [23] Me Mugengangabo Jean Népomuscène, uburanira Munyaneza Félicien na Mudenge Emmanuel, avuga ko amasezerano y’ubugure bw’ingwate y’inzu ku bushake ya EXERT ENGINEERING GROUP Ltd bitabaye ngombwa ko binyura mu cyamunara atagombaga guteshwa agaciro, ko kandi banki yakoze amakosa ubwo yashingiraga ku ibaruwa ya liquidateur yavugaga ko ayo masezerano nta gaciro afite bigatuma isubiza ULTRA INVESTMENT 1.500.000.000Frw yari yatanze igura iyo inzu, ikaba yaraje kongera kugurishwa amafaranga make bigatuma umwenda wa EXERT ENGINEERING GROUP Ltd utagabanyuka cyane. [24] Me Bizumuremyi Isaac avuga ko iyi ngwate yagurishijwe na Munyaneza Félicien, kandi nta ruhare ACCESS BANK RWANDA Ltd yabigizemo, usibye gusa kuba yari umuhamya muri ayo masezerano. Akomeza avuga ko liquidateur washyizweho n’Urukiko yandikiye ACCESS BANK RWANDA Ltd ayimenyesha ko ingwate yagurishijwe n’umuntu utabifitiye ububasha, bituma banki isubiza ULTRA INVESTMENT 1.500.000.000Frw yari yaguze iyo inzu, yaje kugurishwa 300.000.000Frw mu buryo bwemewe n’amategeko. UKO URUKIKO RUBIBONA [25] Ingingo ya 113, igika cya mbere, y’Itegeko Nº 45/2011 ryo ku wa 25/11/2011 ryerekeye amasezerano iteganya ko: “Amasezerano agira inkurikizi ku bayagiranye (…)”. [26] Urukiko rurasanga amasezerano yo kugurisha ingwate yatanzwe na EXERT ENGINEERING GROUP Ltd yarabaye hagati ya ULTRA INVESTMENT na Munyaneza Félicien, akaba ntaho areba ACCESS BANK RWANDA Ltd, usibye gusa kuba yaravuyemo ubwishyu bwayo nk’uko bwari kuva n’ahandi. Kuba rero uwari ushinzwe gucunga igihombo cya EXERT ENGINEERING GROUP Ltd yarandikiye banki ayisaba gusubiza amafaranga yavuye mu igurisha ry’ingwate, koko banki ikayasubiza, nta kosa banki yakoze kuko itari kugumana ubwishyu buturutse ku igurisha ryateshejwe agaciro. [27] Urukiko rurasanga na none n’ubwo ingwate yaje kugurishwa ku mafaranga make cyane, ugereranyije n’aya mbere, nta ruhare banki yabigizemo kuko nta nyungu yari ifite yo gusubiza ubwishyu yari yamaze kwakira cyangwa se yo kwakira ubwishyu buri hasi y’ubwo yari yakiriye mbere. [28] Hashingiwe ku bisobanuro bimaze gutangwa, Urukiko rurasanga ubujurire bwa Munyaneza Félicien na Mudenge Emmanuel kuri iyi ngingo budafite ishingiro kuko ntaho rwahera ruvuga ko amasezerano y’ubugure yateshejwe agaciro kubera ko atujuje ibisabwa n’amategeko yagumaho, n’ubwishyu buyakomokaho ngo nabwo bugumane agaciro. 3. Kumenya ishingiro ry’indishyi zisabwa muri uru rubanza

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[29] Munyaneza Félicien na Mudenge Emmanuel basaba Urukiko gutegeka ko indishyi baciwe (550.000Frw mu Rukiko rw’Ubucuruzi rwa Nyarugenge na 2.000.000Frw mu Rukiko Rukuru rw’Ubucuruzi) zikurwaho kuko ACCESS BANK RWANDA Ltd ari yo yabakuruye mu manza ibaryoza umwenda batishingiye, basaba ko ahubwo ariyo ibaha indishyi zingana na 8.000.000Frw kuri buri wese, y’igihembo cya Avoka wababuraniye kuva mu Rukiko rw’Ubucuruzi rwa Nyarugenge kugera mu Rukiko rw’Ubujurire. Basaba kandi ko Urukiko ruyitegeka kubishyura 100.000 Frw y’amagarama y’urubanza batanze bajuririra urubanza RCOM 00120/2017/TC/NYGE na 150.000Frw batanze bajuririra RCOMA 00723/2017/CHC/HCC, bakanabasubiza 2,000, 000Frw y’ikurikiranarubanza. [30] Ku birebana n’izi ndishyi, Me Bizumuremyi Isaac avuga ko Munyaneza Félicien na Mudenge Emmanuel badakwiye gukurirwaho amafaranga baciwe cyangwa guhabwa igihembo cya avoka n’amafaranga y’ikurikiranarubanza basaba, cyeretse mu gihe baba batsinze urubanza. [31] ACCESS BANK RWANDA Ltd yo isaba gusubizwa igihembo cya Avoka kingana na 1.000.000Frw kuri buri urega kugira ngo isubizwe ibyo yatanze kuri uru rwego, na 10.000.000Frw y’ikurikiranarubanza kubera ko imaze igihe cy’imyaka irenga ibiri (kuva ku wa 10/01/2017) iburana uru rubanza. UKO URUKIKO RUBIBONA [32] Ingingo ya 111 y’Itegeko N⁰22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi iteganya ko: “Ikirego cy’amafaranga y’ikurikiranarubanza ari ikirego gishamikira ku kirego cy’iremezo kigamije kwishyuza ibyakoreshejwe mu rubanza. Ikirego cy’amafaranga y’ikurikiranarubanza kiburanishirizwa rimwe n’ikirego cy’iremezo. Gishobora kandi kwakirwa kikanaburanishwa n’iyo ikirego cy’iremezo cyaba kitakiriwe”. [33] Urukiko rw’Ubujurire rurasanga Munyaneza Félicien na Mudenge Emmanuel badakwiye guhabwa indishyi basaba kubera ko ari bo batubahirije amasezerano bagiranye na ACCESS BANK RWANDA Ltd, bityo rero bakaba batagomba gusaba gusubizwa ibyo baba baratakaje kubera uru rubanza. [34] Urukiko rurasanga ACCESS BANK RWANDA Ltd yarashatse umunyamategeko uyiburanira uru rubanza kuri uru rwego, bikaba byumvikana ko yamuhaye ikiguzi kugira ngo akore uwo murimo, bityo rero rukaba rusanga Munyaneza Félicien na Mudenge Emmanuel bagomba kuyiha amafaranga 700.000Frw y’igihembo cya Avoka agenwe mu bushishozi bwarwo kuko rusanga ari mu rugero rukwiye. [35] Rurasanga kandi bakwiye kuyiha amafaranga y’ikurikiranarubanza kuri uru rwego kuko ayasabwe ari ikirenga kandi ACCESS BANK RWANDA Ltd ikaba itagaragaza ibimenyetso yahereyeho iyabara, akaba atanagenwa haherewe igihe urubanza rwatangiriye mu mwaka wa 2017 kuko hari ayo bagenewe mu Rukiko Rukuru rw’Ubucuruzi, bityo bakaba bagomba kuyiha amafaranga ibihumbi magana atatu (300.000Frw) kuri uru rwego, hakurikijwe igihe urubanza rumaze muri uru Rukiko n’imirimo yarukozweho. Urukiko rurasanga ibirebana n’uko ACCESS BANK RWANDA Ltd imaze igihe cy’imyaka ibiri iburana uru rubanza bitashingirwaho mu

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kuyiha indishyi, kuko Mudenge Emmanuel na Munyaneza Félicien bari bafite uburenganzira bwo kujurira mu gihe batishimiye ibyemezo byafashwe n’inkiko zabanje. III. ICYEMEZO CY’URUKIKO [36] Rwemeje ko ubujurire bwa Mudenge Emmanuel na Munyaneza Félicien nta shingiro bufite; [37] Rwemeje ko imikirize y’urubanza RCOMA 00723/2017/CHC/HCC rwaciwe n’Urukiko Rukuru rw’Ubucuruzi ku wa 21/06/2018, idahindutse; [38] Rutegetse Mudenge Emmanuel na Munyaneza Félicien guha ACCESS BANK RWANDA Ltd amafaranga ibihumbi magana arindwi (700.000Frw) y’igihembo cya Avoka n’ibihumbi magana atatu (300.000Frw) y’ikurikiranarubanza kuri uru rwego; [39] Ruvuze ko amagarama yatanzwe ahwanye n’imirimo yakozwe muri uru rubanza.

RWANDA TEA TRADING Ltd v. GTBANK LTD [Rwanda URUKIKO RW’UBUJURIRE – RCOMAA 00037/2018/CA- RCOMAA 00023/2018/SC (Karimunda, P.J., Ngagi na Mukanyundo, J.) 22 Gashyantare 2019] Amategeko agenga amasezerano – Impamvu itunguranye (force majeur) – Impamvu ntarengwa itunguranye (force majeure) igomba kuba ari impamvu koko ntarengwa kandi akaba nta wayihagarika (irresistible), idaturutse ku ruhande ruri mu masezerano (extérieure) kandi ikaba ari impamvu itunguranye (imprévisible). Incamake y’ikibazo: Rwanda Tea Trading Ltd yagiranye amasezerano y’inguzanyo na GT Bank Ltd y’amafaranga angana na miliyoni magana atatu na mirongo itanu (350.000.000 Frw) yagombaga kwishyurwa mu gihe cy’amezi atandatu, Rwanda Tea Trading Ltd yakoranye amasezerano y’ubwishingire magirirane (acte de caution solidaire) na Karyabwite Claver, Mukandori Eugénie, Karyabwite Désiré, Karyabwite Eric na Karyabwite Jean Claude. Rwanda Tea Trading Ltd ntiyubahirije amasezerano, maze igirana na GT Bank Ltd andi masezerano yo kuvugurura umwenda (réaménagement du crédit), bumvikana ko Rwanda Tea Trading Ltd ihawe undi mwenda ungana na 415.445.080Frw wagombaga kwishyurwa hamwe n’inyungu zawo mu cyiciro kimwe (paiement unique). Aya masezerano nayo ntiyubahirije, bituma GT Bank Ltd irega Rwanda Tea Trading Ltd n’abishingizi bayo mu Rukiko rw’Ubucuruzi rwa Nyarugenge, isaba ko bayishyura umwenda n’inyungu zawo inasaba n’indishyi zitandukanye. Urukiko rw’Ubucuruzi rwa Nyarugenge rwemeza ko ikirego cyatanzwe na GT Bank Ltd gifite ishingiro, rutegeka Rwanda Tea Trading Ltd n’abishingizi bayo kuyishyura umwenda remezo n’inyungu zawo. Ababuranyi bose bajuririye uru rubanza mu Rukiko Rukuru rw’Ubucuruzi, GT Bank Ltd ivuga ko itishimiye umwenda Urukiko rwemeje ko yishyurwa, naho Rwanda Tea Trading Ltd

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n’abishingizi bayo bavuga ko atari bo batubahirije amasezerano, ko ahubwo ari GT Bank Ltd yayatesheje agaciro igihe cyo kwishyura kitaragera. Urukiko Rukuru rw’Ubucuruzi rwasanze ubujurire bwa Rwanda Tea Trading Ltd n’abishingizi bayo nta shingiro bufite, naho ubwa GT Bank Ltd bukaba bufite ishingiro kuri bimwe. Rwanda Tea Trading Ltd ntiyishimiye imikirize y’urubanza, ijuririra mu Rukiko rw’Ikirenga, nyuma y’ishyirwaho ry’Urukiko rw’Ubujurire, ubujurire bwayo bwoherezwa muri urwo Rukiko. Mu Rukiko rw’Ubujurire isobanura ko Urukiko Rukuru rw’Ubucuruzi rwemeje ko yo n’abishingizi bayo batubahirije amasezerano, nyamara yarerekanye ko nyuma y’aho Leta y’u Rwanda ihagarikiye umushinga w’uruganda rw’icyayi rwa Gatare Tea Factory, banki yahise iyandikira iyisaba guhita yishyura kandi itariki yumvikanyweho itaragera, kuko hari hasigaye amezi atandatu (6). GT Bank Ltd yiregura ivuga ko nta kosa Urukiko Rukuru rw’Ubucuruzi rwakoze mu kwemeza ko uwajuriye atubahirije amasezerano y’inguzanyo kuko nawe atabasha kugaragaza ko yishyuye umwenda yari yahawe, bityo ko isanga nta mpamvu yari gutuma agumana uyu mwenda kandi icyo yawukoreshaga kitakiriho. Rwanda Tea Trading Ltd ivuga ko kuba umushinga warahagaze bidaturutse ku makosa yayo bikwiye gufatwa nk’impamvu itunguranye yatumye amasezerano atubahirizwa kuko hatari harigeze hateganywa uko byagenda umushinga uramutse uhagaritswe. Ikomeza ivuga ko nyuma y’uko umushinga uhagaritswe, ibintu byari gusubira uko byari biri mbere, GT Bank Ltd igasubizwa amafaranga yatanze agaragara mu masezerano y’inyongera ariko ntihagire inyungu n’indishyi byishyurwa. GT Bank Ltd ivuga ko ibyo uwajuriye avuga y’uko nta nyungu ikwiye gusabwa nta shingiro byahabwa, kuko icyatumye itanga amafaranga yayo ari uko yari itegereje inyungu, ko kuba Leta y’u Rwanda yarahagaritse iyubakwa ry’uruganda, bitabuza Banki kubona inyungu z’umwenda yatanze. GT Bank Ltd isaba ko uwajuriye n’abishingizi be bahatirwa kwishyura umwenda usigaye. Ivuga ko Urukiko Rukuru rw’Ubucuruzi rwabariye inyungu kuri 17.5 % nyamara rwaragombaga kongeraho 2%nk’uko amasezerano abiteganya. Uwajuriye avuga ko 594.052.834 Frw yamaze kwishyurwa kandi ko banki yabonye amafaranga menshi, inyungu zikaba zabarwa kugeza ku wa 22/04/2016, kuko aribwo umushinga wo kubaka uruganda wahagaze.

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Incamake y’icyemezo: 1. Kuba uwahawe inguzanyo atarashoboye gushyira mu bikorwa inshingano ze zo kwishyura inguzanyo yahawe kugeza aho igihe cyari giteganyijwe mu masezerano kigeze ndetse kikanarenga aba ariwe wishe amasezerano. Bityo uwahawe umwenda ategetswe kwishyura umwenda remezo, inyungu zawo ndetse n’ibihano by’ubukererwe mu gihe atubahirije igihe cyo kwishyura cyumvikanywe mu masezerano. 2. Impamvu ntarengwa itunguranye (force majeure) igomba kuba ari impamvu koko ntarengwa kandi akaba nta wayihagarika (irresistible), idaturutse ku ruhande ruri mu masezerano (extérieure) kandi ikaba ari impamvu itunguranye (imprévisible). Bityo, icyo umuntu yashoboraga kwirinda, ntiyacyitwaza nk’impamvu ntarengwa, ahubwo aba agomba kugikora n’ubwo byaba bimuhenze.

Ubujurire nta shingiro bufite; Ubujurire bwuririye ku bundi bufite ishingiro; Amagarama y’urubanza ahwanye n’ibyarukozwemo.

Amategeko yashingiweho: Itegeko Nº 45/2011 ryo ku wa 25/11/2011 rigenga amasezerano, ingingo ya 80 n’iya 60.

Nta manza zifashishijwe.

Urubanza I. IMITERERE Y’URUBANZA [1] Ku wa 25/09/2013, Rwanda Tea Trading Ltd yagiranye amasezerano y’inguzanyo na GT Bank Ltd, muri ayo masezerano GT Bank Ltd ikaba yarahaye Rwanda Tea Trading Ltd inguzanyo y’amafaranga angana na miliyoni magana atatu na mirongo itanu (350.000.000 Frw) yagombaga kwishyurwa mu gihe cy’amezi atandatu. Kuri uwo munsi kandi, GT Bank Ltd yagiranye amasezerano y’ubwishingire magirirane (acte de caution solidaire) na Karyabwite Claver, Mukandori Eugénie, Karyabwite Désiré, Karyabwite Eric na Karyabwite Jean Claude, ko bishingiye Rwanda Tea Trading Ltd ku mwenda yahawe na GT Bank Ltd. [2] Rwanda Tea Trading Ltd ntiyubahirije amasezerano, maze nyuma y’ibiganiro, ku wa 16/10/2014, igirana na GT Bank Ltd andi masezerano yo kuvugurura umwenda(réaménagement du crédit), bumvikana ko Rwanda Tea Trading Ltd ihawe umwenda ungana na 415.445.080Frw wagombaga kwishyurwa hamwe n’inyungu zawo mu cyiciro kimwe (paiement unique) bitarenze tariki ya 30/10/2016102. [3] Aya masezerano nayo Rwanda Tea Trading Ltd ntiyayubahirije, bituma GT Bank Ltd iyirega mu Rukiko rw’Ubucuruzi rwa Nyarugenge hamwe n’abishingizi bayo, isaba ko bayishyura umwenda n’inyungu zawo bingana na 623.353.711Frw wabazwe by’agateganyo kugeza ku wa 11/01/2017, isaba kandi indishyi zitandukanye ndetse n’uko urubanza rurarangizwa by’agateganyo ku mwenda abaregwa biyemerera.

102 GT BANK Ltd ariko ivuga ko habayeho kwibeshya, uwo mwenda mushya ukaba wari 431.102.236 Frw ari nayo yashyizwe kuri konti ya RWANDA TEA TRADING Ltd ku wa 30/10/2015, aho kuba 415.445.080 Frw.

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[4] Ku wa 19/05/2017, Urukiko rw’Ubucuruzi rwa Nyarugenge rwaciye urubanza RCOM 00093/2017/TC/NYGE rwemeza ko ikirego cyatanzwe na GT Bank Ltd gifite ishingiro, rutegeka Rwanda Tea Trading Ltd n’abishingizi bayo kuyishyura 594.052.834Frw y’umwenda remezo n’inyungu zawo, 500.000Frw y’ikurikiranarubanza n’igihembo cya Avoka, na 50.000 Frw, GT Bank Ltd yatanzeho ingwate y’amagarama irega, kandi urubanza rukarangizwa by’agateganyo ku mwenda n’inyungu abaregwa biyemerera. [5] Ababuranyi bose bajuririye uru rubanza mu Rukiko Rukuru rw’Ubucuruzi, GT Bank Ltd ivuga ko itishimiye umwenda Urukiko rwemeje ko yishyurwa, kandi ko umwenda remezo n’inyungu zawo bigeze kuri 769.564.268Frw, aba ari yo isaba kwishyurwa, naho Rwanda TT Ltd n’abishingizi bayo bavuga ko atari bo batubahirije amasezerano, ko ahubwo ari GT Bank Ltd yayatesheje agaciro igihe cyo kwishyura kitaragera, bavuga ko batemera irangizarubanza ry’agateganyo ryategetswe n’Urukiko rubanza. [6] Ku wa 05/01/2018, Urukiko Rukuru rw’Ubucuruzi rwaciye urubanza RCOMA 00393/2017/CHC/HCC-RCOMA 00395/2017/CHC/HCC rwemeza ko ubujurire bwa Rwanda Tea Trading Ltd n’abishingizi bayo nta shingiro bufite, naho ubwa GT Bank Ltd bukaba bufite ishingiro kuri bimwe, ko umwenda remezo GT Bank Ltd igomba kwishyurwa hamwe n’inyungu zawo bingana na 657,430,909 Frw. Urukiko kandi rwemeje ko irangizarubanza ry’agateganyo ryemejwe ku rwego rwa mbere ku mwenda ungana na 594.052.834Frw rigumyeho, rutegeka Rwanda Tea Trading Ltd Ltd n’abishingizi bayo guha GT Bank Ltd 500.000 Frw y’igihembo cya Avoka mu bujurire, yiyongera kuri 500.000 Frw yari yagenewe ku rwegorwa mbere. [7] Rwanda Tea Trading Ltd ntiyishimiye imikirize y’urubanza, ijuririra mu Rukiko rw’Ikirenga, nyuma y’ishyirwaho ry’Urukiko rw’Ubujurire, ubujurire bwayo bwoherezwa muri urwo Rukiko hashingiwe ku ngingo ya 105 y’Itegeko N° 30/2018 ryo ku wa 02/06/2018 rigena ububasha bw’inkiko103. [8] Urubanza rwaburanishijwe mu ruhame ku wa 17/01/2019, Rwanda Tea Trading Ltd iburanirwa na Me Nkongoli Laurent na Me Rwagatare Janvier, naho GT Bank Ltd iburanirwa na Me Bimenyimana Eric. II. IBIBAZO BIGIZE URUBANZA N’ISESENGURA RYABYO A. UBUJURIRE BWA RWANDA TEA TRADING Ltd 1. Kumenya niba Rwanda Tea Trading Ltd yarubahirije amasezerano y’inguzanyo [9] Rwanda Tea Trading Ltd ivuga ko, Urukiko Rukuru rw’Ubucuruzi rwemeje ko yo n’abishingizi bayo batubahirije amasezerano, nyamara yarerekanye ko nyuma y’aho

103 “Guhera igihe iri tegeko ritangiriye gukurikizwa, uretse imanza zatangiye kuburanishwa, imanza zose zitakiri mu bubasha bw’Urukiko zaregewe, zohererezwa Urukiko rubifitiye ububasha hakurikijwe ibiteganywa n’iri tegeko″.

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Leta y’u Rwanda ihagarikiye umushinga w’uruganda rw’icyayi rwa Gatare Tea Factory, ku wa 22/04/2016, GT Bank Ltd yahise iyandikira iyisaba guhita yishyura kandi itariki yumvikanyweho itaragera, kuko hari hasigaye amezi atandatu (6). Ikomeza ivuga ko itananiwe kwishyura, ko ahubwo GT Bank Ltd ariyo yatesheje agaciro amasezerano, kuko icyo amasezerano y’inguzanyo yari ashingiyeho cyari kivuyeho ubwo umushinga wo kubaka uruganda rw’icyayi rwa Gatare Tea Factory wari umaze guhagarikwa, ibintu bikaba byaragombaga gusubira uko byari bimeze mbere. [10] GT Bank Ltd ivuga ko nta kosa Urukiko Rukuru rw’Ubucuruzi rwakoze mu kwemeza ko RTT Ltd itubahirije amasezerano y’inguzanyo kuko nayo itagaragaza ko yishyuye umwenda yari yahawe. Isanga nta mpamvu yari gutuma Rwanda Tea Trading Ltd igumana uyu mwenda, nyamara icyo yawukoreshaga kitakiriho ; ikaba isanga iyo yo n’abishingizi bayo baza kwishyurira umwenda ku gihe, byari kubafasha kugabanya inyungu ntizikomeze kwiyongera. Ikomeza ivuga ko n’ubwo umwenda wari kwishyurirwa rimwe ku wa 30/10/2016, ikigaragara ari uko na nyuma y’aho, Rwanda Tea Trading Ltd itishyuye umwenda ku itariki yari yumvikanyweho mu masezerano, bituma GT Bank Ltd iyandikira iyisaba kwishyura 594.052.834 Frw, ariko ntibahita bayishyura, ahubwo mu iburanisha mu Rukiko rwabanje bavuga ko ari wo bemera bituma Urukiko rutegeka irangizarubanza ry’agateganyo. UKO URUKIKO RUBIBONA [11] Ingingo ya 80, igika cya kabiri, y’Itegeko Nº 45/2011 ryo ku wa 25/11/2011 rigenga amasezerano iteganya ko: “Iyo igihe cyo gukora ibisabwa mu masezerano kigeze,kutabikora bifatwa nko kwica amasezerano”. [12] Inyandiko ziri muri dosiye zigaragaza ko ku wa 25/09/2013, GT Bank Ltd yakoranye amasezerano y’inguzanyo na Rwanda Tea Trading Ltd yanganaga na 350.000.000 Frw, iyo nguzanyo ikaba yaragombaga kwishyurwa mu gihe cy’amezi atandatu (6). Ayo masezerano yaje kuvugururwa ku wa 16/10/2014, impande zombi zumvikana ko umwenda Rwanda Tea Trading Ltd ibereyemo GT Bank Ltd ungana na 415.445.080 Frw104, wagombaga kwishyurirwa rimwe bitarenze ku wa 30/10/2016. Mbere y’uko iyo tariki igera, GT Bank Ltd imaze kumenya ko umushinga Rwanda Tea Trading Ltd yari yarasabiye inguzanyo wahagaze, yahise isaba Rwanda Tea Trading Ltd kuyishyura umwenda yafashe bitabaye ngombwa ko itegereza iriya tariki. Rwanda Tea Trading Ltd ntabwo yashoboye kwishyura umwenda, bituma ku wa 06/11/2016, nyuma yo gutanga integuza, GT Bank Ltd itanga ikirego mu Rukiko rw’Ubucuruzi rwa Nyarugenge, urwo Rukiko rutegeka Rwanda Tea Trading Ltd n’abishingizi bayo kuyishyura 594.052.834 Frw y’umwenda n’inyungu zawo. Iki cyemezo kijurirwa mu Rukiko Rukuru rw’Ubucuruzi narwo rwemeza ko Rwanda Tea Trading Ltd itubahirije amasezerano, ko umwenda GT Bank Ltd igomba kwishyurwa n’inyungu zawo bingana na 657.430.909 Frw. [13] Dosiye igaragaza ko mu masezerano yo ku wa 16/10/2014, avugurura ayo ku wa 25/09/2013, Rwanda Tea Trading Ltd yiyemereye ko izishyura mu ngunga imwe

104 GT BANK Ltd ivuga ko muri ayo masezerano habayeho kwibeshya ko ahubwo umwenda ungana na 431.102.236 Frw aho kuba 415.445.080 Frw.

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umwenda remezo wa 415.445.080 Frw n’inyungu zawo zibariye kuri 17.95% ku wa 30/10/2016. [14] Kuri iki kibazo, Urukiko rurasanga uruhande rwari rusigaje gusohoza amasezerano ari Rwanda Tea Trading Ltd, inshingano yayo y’ibanze ikaba yari ukwishyura umwenda nk’uko bigaragara mu masezerano yo ku wa 16/10/2014 yibukijwe haruguru. Kuba rero itariki yumvikanyweho yarageze Rwanda Tea Trading Ltd itarishyura umwenda yari ifitiye GT Bank Ltd, bivuze ko Rwanda Tea Trading Ltd ari rwo ruhande rutubahirije inshingano zarwo nk’uko ziteganywa mu masezerano. [15] Urukiko rurasanga imvugo y’uburanira Rwanda Tea Trading Ltd, ko GT Bank Ltd ari yo itarubahirije amasezerano kuko yayisabye kwishyura igihe bumvikanye kitaragera nta shingiro yahabwa, kuko nk’uko Urukiko Rukuru rw’Ubucuruzi rwabibonye, kuba GT Bank Ltd ikimara kumenya ko umushinga yatangiye inguzanyo utagikomeje kuko wahagaritswe na Leta y’u Rwanda, igahita isaba gusubizwa amafaranga yayo, nta kosa yakoze, kuko kuyasubiza byari ku nyungu z’impande zombi, cyane cyane ko nk’uko byagaragajwe, byageze no ku itariki iteganyijwe mu masezerano Rwanda Tea Trading Ltd itarishyura, bituma nyuma y’aho GT Bank Ltd iregera Urukiko rw’Ubucuruzi rwa Nyarugenge, kuko yari imaze kubona ko integuza yatanze zabaye impfabusa. [16] Urukiko rero rushingiye ku biteganywa n’ingingo ya 80, igika cya kabiri, y’Itegeko Nº45/2011 ryo ku wa 25/11/2011 yavuzwe haruguru, rurasanga kuba Rwanda Tea Trading Ltd itarashoboye gushyira mu bikorwa inshingano zayo zo kwishyura inguzanyo yahawe na GT Bank Ltd kugeza aho igihe cyari giteganyijwe mu masezerano kigeze ndetse kikanarenga, ariyo yishe masezerano, akaba ntaho Urukiko Rukuru rw’Ubucuruzi rwari guhera rwemeza ko RTT Ltd itishe amasezerano, ndetse akaba ari nako n’uru Rukiko rubibona. 2. Kumenya niba kuba Leta y’u Rwanda yarahagaritse umushinga wo kubaka uruganda rwa Gatare Tea Factory byafatwa nk’impamvu itunguranye yatumye amasezerano atubahirizwa ku buryo nta nyungu zari zikwiye kubarwa [17] Rwanda Tea Trading Ltd ivuga ko kuba umushinga warahagaze bidaturutse ku makosa yayo bikwiye gufatwa nk’impamvu itunguranye yatumye amasezerano atubahirizwa nk’uko biteganywa mu ngingo ya 92 y’Itegeko rigenga amasezerano105 kuko hatari harigeze hateganywa uko byagenda umushinga uramutse uhagaritswe. Ikomeza ivuga ko nyuma y’uko umushinga uhagaritswe, ibintu byari gusubira uko byari biri mbere, GT Bank Ltd igasubizwa amafaranga yatanze agaragara mu masezerano y’inyongera yo ku wa 15/10/2014, ariko ntihagire inyungu n’indishyi byishyurwa nk’uko bivugwa mu ngingo ya 91, igika cya mbere, y’Itegeko ryerekeye amasezerano106.

105 Iyo ngingo igira iti: ″Iyo uruhande rumwe rudashobora gukora ibisabwa mu masezerano ku mpamvu zitaruturutseho kubera ko habuze ikintu amasezerano yari ashingiyeho cyangwa indi mpamvu ntarengwa itunguranye, inshingano y’urwo ruhande yo gukora ibisabwa ivaho, keretse iyo uko ibintu bimeze bibigaragaza ukundi″. 106 Inshingano zo kuriha indishyi z’akababaro zishingiye ku guhakana inshingano zivaho iyo bigaragara ko uruhande rwarenganye na rwo rutari gukora igisabwa.

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[18] GT Bank Ltd ivuga ko ibyo Rwanda Tea Trading Ltd ivuga y’uko nta nyungu GT Bank Ltd ikwiye gusaba nta shingiro byahabwa, kuko icyatumye itanga amafaranga yayo ari uko yari itegereje inyungu, ko kuba Leta y’u Rwanda (MINECOFIN) yarahagaritse iyubakwa ry’uruganda, bitabuza Banki kubona inyungu z’umwenda yatanze, ahubwo ko ibyo Rwanda Tea Trading Ltd yaba yaratakaje yazabisaba MINECOFIN. UKO URUKIKO RUBIBONA [19] Ingingo ya 64 y’Itegeko Nº 45/2011 ryo ku wa 25/11/2011 rigenga amasezerano iteganya ko : “Amasezerano akozwe mu buryo bukurikije amategeko aba itegeko ku bayagiranye”. Naho ingingo ya 92 y’iri Tegeko iteganya ko : ″Iyo uruhande rumwe rudashobora gukora ibisabwa mu masezerano ku mpamvu zitaruturutseho kubera ko habuze ikintu amasezerano yari ashingiyeho cyangwa indi mpamvu ntarengwa itunguranye, inshingano y’urwo ruhande yo gukora ibisabwa ivaho, keretse iyo uko ibintubimeze bibigaragaza ukundi″. [20] Dosiye igaragaza ko mu masezerano Rwanda Tea Trading Ltd yakoranye na GT bank Ltd ku wa 16/10/2014, mu ngingo bise “ Les intérêts débiteurs”, impande zombi zemeranyije ko inyungu zibarwa kuri 17.95% ku mwaka, ko ariko icyo gipimo gishobora guhinduka (kigabanuka cyangwa cyiyongera) bitewe n’ihindagurika ry’ibiciro ku isoko. [21] Urukiko rurasanga kuba Urukiko Rukuru rwaremeje ko inyungu zikomeza kubarwa, ariko rugakosora uburyo izo nyungu zabazwe nta kosa rwakozwe, kuko rwasanze ko, mu gihe bigaragaye ko GT Bank Ltd atari rwo ruhande rwishe amasezerano, ahubwo ari Rwanda Tea Trading Ltd n’abishingizi bayo batubahirije ibiteganyijwe mu masezerano, nta mpamvu rutari kubara inyungu. [22] Urukiko rurasanga nanone ingingo ya 92 y’Itegeko Nº 45/2011 ryo ku wa 25/11/2011 rigenga amasezerano, Rwanda Tea Trading Ltd ishingiraho ivuga ko Urukiko Rukuru rw’Ubucuruzi rutari kubara inyungu itakurikizwa muri uru rubanza, kuko usibye ko kuyikoresha ku ruhande rwa Rwanda Tea Trading Ltd kandi byemejwe ko ari yo itarujuje ibisabwa mu masezerano, ikaba itasaba ko yasonerwa kwishyura inyungu, kuko isesengura ry’iyi ngingo ryumvikanisha ibitandukanye n’imyumvire y’ababuranira Rwanda Tea Trading Ltd nk’uko biza gusobanurwa mu bika bikurikira. [23] Urukiko rurasanga icyo amasezerano ya Rwanda Tea Trading Ltd na GT Bank Ltd yari ashingiyeho (objet) ari amafaranga y’inguzanyo Banki yahaye Rwanda Tea Trading Ltd, aho kuba kubaka uruganda rw’icyayi, kandi n’iyo biza kuba ari ko bimeze, Urukiko rurasanga nta mpamvu ntarengwa itunguranye (force majeure) yaba yarabujije Rwanda Tea Trading Ltd gukomeza kurwubuka, kuko iyo mpamvu igomba kuba yujuje ibi bikurikira107: kuba ari impamvu koko ntarengwa kandi akaba nta wayihagarika (irresistible), ikaba idaturutse ku ruhande ruri mu masezerano (extérieure) kandi ikaba ari impamvu itunguranye (imprévisible).

107 Ph. MALAURIE, L. AYNES, Ph. STOFFEL-MUNCK, Droit des obligations, 7e edition, Paris, LGDJ, 2015, pp. 515-516.

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[24] Rurasanga rero kuba MINECOFIN yarahagaritse isoko ryo kubaka uruganda kubera ko itishimiye uburyo ryakorwaga, bidahura n’ibiteganywa n’ingingo ya 92 y’Itegeko ryibukijwe haruguru ngo ibe yakwitwaza amakosa yayo yo kudakora isoko neza, ngo iyuririreho ivuga ko icyemezo cyafashwe na MINECOFIN ari impamvu ntarengwa itunguranye. Ibi bishimangirwa kandi n’inyandiko z’abahanga mu mategeko, aho bavuga ko icyo umuntu yashoboraga kwirinda, atacyitwaza nk’impamvu ntarengwa, ko ahubwo aba agomba kugikora n’ubwo byaba bimuhenze; bakanavuga ko nta mpamvu ntarengwa itunguranye ibaho ku bijyanye n’inshingano yo kwishyura amafaranga, kuko ufite iyo nshingano ashobora kuyishyura akoresheje umutungo we, kandi ko igihombo kitarengera ufite inshingano108. [25] Ku byerekeranye n’ibyo ababuranira Rwanda Tea Trading Ltd bavuga ko GT Bank Ltd itubahirije ibiteganywa n’ingingo ya 70 y’Itegeko Nº 45/2011 ryo ku wa 25/11/2011 rigenga amasezerano109, kuko iyo ijya kuba ikunda ukuri kandi ifite ubushake bwo kwirinda kurenganya umukiliya wayo, kuko mu gihe yari imaze kumenya ko isoko Rwanda Tea Trading Ltd yafatiye inguzanyo rivuyeho itari kujya mu byo kubara inyungu, ahubwo yari kwakira ubwishyu bw’umwenda fatizo gusa, Urukiko rurasanga nabyo bitahabwa ishingiro, kuko GT Bank Ltd, imaze kubona ko isoko rihagaze, yasabye Rwanda Tea Trading Ltd, kuyisubiza amafaranga yayo, ibonye Rwanda Tea Trading Ltd idahise iyasubiza, itegereza itariki yari iteganyijwe mu masezerano, iyo tariki igeze itarishyurwa yohereza inyandiko z’integuza, nabwo Rwanda Tea Trading Ltd ntiyishyura, bituma ibona kugana inkiko. Urukiko rurasanga rero nta mikorere irimo uburiganya cyangwa amananiza yaba yararanze GT Bank Ltd, bityo akaba nta mpamvu itari gukomeza kubara inyungu nk’uko zari ziteganyijwe mu masezerano, cyane cyane ko itanarebwagwa n’amasezerano yari hagati ya Rwanda Tea Trading Ltd na MINECOFIN, akaba nta n’uruhare yagize mw’ihagarikwa ry’uwo mushinga, wenda nko kuba yarimanye amafaranga nta mpamvu bigatuma Rwanda Tea Trading Ltd idashobora kubahiriza inshingano zayo mu masezerano yakoranye na Leta y’u Rwanda (MINECOFIN). B. UBUJURIRE BWURIRIYE KU BUNDI BWATANZWE NA GT BANK LTD 1. Kumenya niba Rwanda Tea Trading Ltd n’abishingizi bayo bahatirwa kwishyura umwenda usigaye n’ingano yawo [26] GT Bank Ltd isaba ko Rwanda Tea Trading Ltd n’abishingizi bayo bahatirwa kwishyura umwenda usigaye ungana 255.279.610 Frw wabazwe kugeza ku wa 17/01/2019 kuko amafaranga yemera angana na 594.052.834 Frw yo yamaze kuyishyura. Ivuga ko Urukiko Rukuru rw’Ubucuruzi rwabariye inyungu kuri 17.5 % nyamara rwaragombaga kongeraho 2% nk’uko amasezerano abiteganya.

108 (…, il n’existe pas de force majeure à l’égard des obligations de somme d’argent car le débiteur peut fournir une somme d’argent en prélevant sur ses biens, et l’insolbabilité n’est pas libératoire, (Ph. MALAURIE, L. AYNES, Ph. STOFFEL-MUNCK, Droit des obligations, 7ème édition, Paris, L.G.D.J., 2015, p. 515. 109 Buri ruhande rufite inshingano yo kurangiza amasezerano nta buriganya kandi rukarangwa n’imikorere myiza yemerwa ku bagiranye amasezerano.

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[27] Kuri ubu bujurire bwa GT Bank Ltd, Rwanda Tea Trading Ltd ivuga ko 594.052.834 Frw yamaze kwishyurwa nk’uko biri mu irangizwa ry’urubanza ry’agateganyo, bakumva banki yarabonye amafaranga menshi, inyungu zikaba zabarwa kugeza ku wa 22/04/2016, kuko aribwo umushinga wo kubaka uruganda wahagaze. UKO URUKIKO RUBIBONA [28] Ku byerekeranye n’ibyo uburanira GT Bank Ltd avuga ko Urukiko Rukuru rw’Ubucuruzi rwabaze inyungu kuri 17.5% ariko ntirwongeraho 2% nk’uko amasezerano abiteganya, Urukiko rurasanga koko ingingo ya 3 y’amasezerano yo ku wa 16/10/2014, iteganya ko hejuru y’inyungu zavuzwe haruguru (17.95% ) hiyongeraho 2% akurwa ku mafaranga yose arenze urugero rw’umwenda watanzwe. Urukiko rurasanga nanone mu gika cya 16 cy’urubanza rwajuririwe, Urukiko koko ntacyo rwavuze kuri 2% yavuzwe mu masezerano. [29] Ku byerekeranye n’ingano y’umwenda Rwanda Tea Trading Ltd igomba kwishyura GT Bank Ltd, Urukiko rurasanga impande zombi zemeranya ko GT Bank Ltd yamaze kwishyurwa 594.052.834Frw nk’uko byagaragajwe haruguru, ariko nk’uko GT Bank Ltd yabigaragaje mu iburanisha ryo ku wa 17/01/2019, Rwanda Tea Trading Ltd igomba kwishyura 255.279.610Frw akubiyemo umwenda remezo wari usigaye, inyungu zawo n’ibihano by’ubukererwe kuko itigeze iyavuguruza, ahubwo yatsimbaraye ku mvugo y’uko nta nyungu zikwiye kubarwa kubera ko habaye impamvu ntarengwa itunguranye, no kuba ngo yarishyuye amafaranga menshi, ibyo Urukiko rukaba rutabishingiraho gutyo gusa kuko Rwanda Tea Trading Ltd itatanze ibimenyetso bivuguruza ingano y’umwenda n’inyungu zawo110. C. Kumenya ishingiro ry’indishyi zisabwa [30] GT Bank Ltd isaba Urukiko gutegeka Rwanda Tea Trading Ltd kuyishyura miliyoni imwe (1.000.000 Frw) y’igihembo cya Avoka kuri uru rwego kubera gukomeza kuyishora mu manza nta mpamvu. Me Rwagatare Janvier, uburanira Rwanda Tea Trading Ltd, avuga ko Urukiko rwazasuma ishingiro ry’izo ndishyi GT Bank Ltd isaba. UKO URUKIKO RUBIBONA [31] Urukiko rurasanga GT Bank Ltd yarashatse umunyamategeko uyiburanira kuri uru rwego, bikaba byumvikana ko yamuhaye ikiguzi kugira ngo ayikorere uyu murimo, [32] Urukiko rurasanga ariko 1.000.000 Frw Banki isaba, itayatangira ibimenyetso, bityo ikaba ikwiye guhabwa 700.000 Frw y’igihembo cya Avoka, agenwe mu bushishozi bwarwo.

110 Ingingo ya 12 y’Itegeko N°22/2018 ryo ku wa 29/04/2 018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi iteganya ko: ″Uvuga ko atagitegetswe gukora icyo yategekwaga gukora cyagaragarijwe ibimenyetso agomba kugaragaza impamvuzakimukuyeho. Iyo abiburiye ibimenyetso, uwo baburana aramutsinda”.

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III. ICYEMEZO CY’URUKIKO [33] Rwemeje ko ubujurire bwa Rwanda Tea Trading Ltd nta shingiro bufite; [34] Rwemeje ko ubujurire bwuririye ku bundi bwa GT Bank Ltd bufite ishingiro; [35] Rwemeje ko urubanza RCOMA 00393/2017/CHC/HCC- RCOMA00395/2017/CHC/HCC rwaciwe n’Urukiko Rukuru rw’Ubucuruzi ku wa 05/01/2018 rwajuririwe ruhindutse ku byerekeranye n’ingano y’inguzanyo n’inyungu zayo Rwanda tea Trading Ltd igomba kwishyura GT Bank Ltd ; [36] Rutegetse Rwanda Tea Trading Ltd kwishyura GT Bank Ltd amafaranga asigaye ku nguzanyo yayihaye hamwe n’inyungu zayo angana na 255.279.610 Frw; [37] Rutegetse Rwanda Tea Trading Ltd guha GT Bank Ltd, 700.000 Frw y’igihembo cya Avoka kuri uru rwego; [38] Rwemeje ko amagarama yatanzwe ahwanye n’imirimo yakozwe. ECOBANK RWANDA Ltd v. JULIA SHOP [Rwanda URUKIKO RW’IKIRENGA – RCOMAA0042/14/CS (Kayitesi R. P.J., Mukandamage na Kanyange, J.) 18 Werurwe 2016] Amategeko agenga imiburanishirize y’imanza z’ubucuruzi – Ububasha – Gutanga ikirego mu izina ry’ubucuruzi – Julia Shop nta bubasha bwo kurega ifite kuko atari isosiyete y’ubucuruzi ifite buzima gatozi; ahubwo ni ubucuruzi bw’umuntu ku giti cye aho ikirego gitangwa na nyirabwo mu izina rye bwite kabone n’iyo yaba afite izina ry’ubucuruzi – Itegeko Nº21/2012 ryo ku wa 14/06/2012 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, ingingo ya 2 – Itegeko Nº07/2009 ryo kuwa 27/04/2009 ryerekeye amasosiyete y’ubucuruzi, ingingo ya 16 n’iya 375 – Iteka rya Minisitiri Nº02/05/2009 ryo ku wa 08/05/2009 ryerekeye ubucuruzi bukorwa n’abantu badafite ubushobozi buhagije, ingingo ya 2 n’iya 10. Incamake y’ikibazo: Julia Shop yasabye gufungurirwa letter of credit muri ECOBANK RWANDA Ltd (LC) ifite agaciro ka 860.000 USD. Ayo madorari akaba yaragombaga kwishyurwa Five Star Trading FZCO. Nyuma y’uko inyandiko zagombaga gutuma Five Star Trading FZCO yishyurwa zigaragariyemo amakosa EBI BANK S.A yategetse Five Star Trading FZCO kuzisubirana. Julia Shop yo yavuze ko ECOBANK RWANDA Ltd yabirenzeho maze itegeka EBI BANK S.A kwishyura ayo amadorari ishingiye ku kuba Julia shop yari yemeye gukosora ayo makosa mu gihe yo ivuga ko itari yakayamenyeshejwe. Julia Shop yaregeye Urukiko rw'Ubucuruzi maze narwo rwemeza ko ECOBANK RWANDA Ltd yakoze amakosa ubwo yategekaga IBI SA Paris kwishyura Five Star Trading FZCO

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860.000USD hashingiwe ku nyandiko zitujuje ibisabwa (letter of credit). ECOBANK RWANDA Ltd yajuririye urwo rubanza mu Rukiko Rukuru rw’Ubucuruzi ivuga ko ikirego cya Julia Shop kitagombaga kwakirwa ku rwego rwa mbere kuko entreprise nta bubasha bwo kurega igira. Urwo Rukiko rwemeje ko ikirego cya ECOBANK RWANDA Ltd nta shingiro gifite runemeza ko ubujurire bwuririye ku bundi bufite ishingiro kuri bimwe. Mu gufata iki cyemezo rwasobanuye ko Julia Shop ifite ubuzima gatozi kuko no mu nyandiko bagiye bandikirana hakoreshwaga Julia Shop byumvikanisha ko ibufite. Rwanavuze kandi ko icyemezo cy’iyandikwa ry’ubucuruzi kigaragaza ko Julia Shop ifite ubuzima gatozi. ECOBANK RWANDA Ltd yajuriye mu Rukiko rw’Ikirenga ivuga ko Urukiko Rukuru rw’Ubucuruzi rwashingiye ku itegeko ritariho rwemeza ko Julia Shop ifite ubuzima gatozi. Julia Shop yo yatanze ubujurire bwuririye kubundi isaba ko indishyi yagenewe zakongerwa inavuga kandi ko ifite ubuzima gatozi nk’uko icyemezo cy’iyandikwa ry’ubucuruzi kibigaragaza, bikanashimangirwa n’amasezerano yabaye hagati y’impande zombi agaragaza ko atabaye hagati ya ECOBANK RWANDA Ltd na Mukandahiro Julienne. Incamake y’icyemezo: Kuba itegeko rigenga iby’amasosite ritegenya ko iyandikisha, imiterere n’imikorere by’ibikorwa by’ubucuruzi bikorwa n’abantu badashobora kwinjiza nibura ibihumbi icumi (10.000) ku munsi bigenwa n’Iteka rya Minisitiri ufite ubucuruzi mu nshingano ze, Julia Shop ikaba yaranditswe hashingiwe ku Iteka rya Minisitiri No02/09// MINICOM ryo kuwa 08/05/2009 ryerekeye ubucuruzi bukorwa n’abantu badafite ubushobozi buhagije bigaragaza ko Julia Shop ari izina ry’ubucuruzi bw’umuntu ku giti cye; ku bw’ibyo ikaba idafite ubuzima gatozi ku buryo yatanga ikirego mu rukiko. Bityo rero Julia Shop ntiyashoboraga gutanga ikirego mu rukiko kuko nta bubasha ibifitiye. Ubujurire bufite ishingiro; Ikirego nticyagombaga kwakirwa; Urubanza rwajuririwe ruvanyweho; Julia Shop itegetswe kwishyura amagarama y’urubanaza. Amategeko yashingiweho: Itegeko Nº21/2012 ryo kuwa 14/06/2012 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, ingingo ya 2. Itegeko Nº07/2009 ryo kuwa 27/04/2009 ryerekeye amasosiyete y’ubucuruzi, ingingo ya 16 n’iya 375. Iteka rya Minisitiri Nº02/05/2009 ryo kuwa 08/05/2009 ryerekeye ubucuruzi bukorwa n’abantu badafite ubushobozi buhagije, ingingo ya 2 n’iya 10. Nta manza zifashishijwe

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Ibitekerezo by’abahanga byifashishijwe: J.P. Bertrel et M. Bertrel, Droit des sociétés, in Droit de l’entreprise, Paris, Wolters Kluwer France SAS, 2010/2011, p.382. Urubanza I. IMITERERE Y’URUBANZA [1] Kuwa 19/06/2012, Julia Shop yasabye gufungurirwa letter of credit muri ECOBANK RWANDA Ltd (LC) ifite agaciro ka 860.000USD kubera isoko ryo kugemura ifumbire yari yatsindiye muri MINAGRI, ayo madorari akaba yaragombaga kwishyurwa Five Star Trading FZCO. [2] Five Star Trading FZCO yashyikirije inyandiko Emirates Islamic Bank ngo izigeze kuri EBI S.A Paris, France kugira ngo yishyure, EBI S.A. Paris izisuzumye isanga zirimo amakosa harebwe ibigenga LC (UPC 600), iyisaba kuzisubirana, Julia Shop ikavuga ko ECOBANK RWANDA Ltd yabirenzeho igategeka EBI BANK S.A kwishyura amadorari yavuzwe haruguru ibishingiye ko Julia Shop yemeye kuvanaho amakosa EBI S.A Paris yari yagaragaje, mu gihe Julia Shop ivuga ko itamenyeshejwe izo nyandiko. [3] Julia Shop yaregeye Urukiko rw'Ubucuruzi ikirego cyasobanuwe haruguru, urwo rukiko rwemeza ko ikirego cyayo gifite ishingiro, ko ECOBANK RWANDA Ltd yakoze amakosa itegeka EBI S.A Paris kwishyura Five Star Trading FZCO 860.000USD hashingiwe ku nyandiko zitujuje ibyo letter of credit isaba, rutegeka ECOBANK RWANDA Ltd gusubiza ayo madorari kuri konti ya Julia Shop, ikanayiha indishyi zingana na 10.000.000 Frw z'uko yakuye ayo madorari kuri konti yayo mu buryo itazi na 300.000Frw y'ikurikiranarubanza n'igihembo cy’Avoka. [4] ECOBANK RWANDA Ltd yajuririye urwo rubanza mu Rukiko Rukuru rw’Ubucuruzi, ivuga ko ikirego cya Julia Shop kitagombaga kwakirwa ku rwego rwa mbere kuko nka Entreprise, nta bubasha ifite bwo kurega ahubwo bufitwe n'uwo yanditseho ari we Mukandahiro Julienne, ko kandi ECOBANK RWANDA Ltd yashyizweho amakosa itakoze inacibwa indishyi zidafite aho zishingiye. [5] Urukiko rwemeje ko ubujurire bwa ECOBANK RWANDA Ltd nta shingiro bufite, ko n’ubujurire bubwuririyeho bwa Julia Shop bufite ishingiro gusa ku birebana n'igihembo cy’Avoka mu bujurire, ruyigenera 500.000Frw. [6] Urukiko rwasobanuye ko Julia Shop ari izina ry'ubucuruzi rya entreprise ya Mukandahiro Julienne kandi ifite ubuzimagatozi, ko no mu nyandiko impande zombi zagiye zandikirana hagiye hakoreshwa Julia Shop bikumvikana ko havugwa entreprise ya Mukandahiro Julienne; ko no muri certificate of entreprise registratiion, bisobanutse ko iyo entreprise ifite ubuzimagatozi, ikaba kandi yaratanze ikirego mu izina ry'Umuyobozi wayo ari nawe nyirayo. [7] Ku birebana n’urubanza mu mizi, rwasobanuye ko imiburanire ya ECOBANK RWANDA Ltd y'uko muri email yo kuwa 05/09/2012 Julia Shop yemeye discrepancies zose, nta

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shingiro ifite kuko emails zose zagaragajwe zirebana n'inyemezabwishyu, bikanagaragazwa n’ibaruwa yayo yo kuwa 06/09/2012. [8] Ku ndishyi zagenwe ECOBANK RWANDA Ltd yavugaga ko nta shingiro zifite, rwasobanuye ko urukiko rwa mbere rwasobanuye ko ibyakozwe n'iyo Banki aribyo byateye ikibazo Julia Shop, binemezwa bityo mu bujurire, ko rero indishyi yahawe zifite ishingiro, ko kandi kuvuga ko itagaragaje igihombo yagize nta shingiro bifite kuko iyo ECOBANK RWANDA Ltd idategeka ko Five Star Trading FZCO yishyurwa ikabanza gukosora ibibazo byari byagaragajwe, Julia Shop iba yarabonye ibyo yari yatumije kandi ko ryari isoko riyifitiye inyungu, ko rero ECOBANK RWANDA Ltd yamuteye igihombo yaherewe indishyi. [9] Rwasanze indishyi ECOBANK RWANDA Ltd isaba zitakwirirwa zisuzumwa kuko urubanza izisabamo irutsinzwe, ko n'indishyi Julia Shop isaba zigamije kongera izatanzwe ku rwego rwa mbere nta shingiro zifite kuko itagaragaza impamvu itishimiye izo yagenewe, nta n’imibare ifatika yagaragaje ishingiye ku gihombo nyakuri yaba yaragize, ko rero n'ubwo byagaragara ko yagize igihombo, hagumaho izo yagenewe mu bushishozi bw'urukiko rwa mbere. [10] ECOBANK RWANDA Ltd yajuririye mu Rukiko rw'Ikirenga, ivuga ko urukiko rwashingiye ku itegeko ritariho rwemeza ko Julia Shop ifite ubuzimagatozi, ko kandi urukiko rwashyize amakosa kuri ECOBANK RWANDA Ltd arebana n'iyishyurwa rya Five Star Trading FZCO kandi nyamara Julia Shop yari yemeye kuvanaho amakosa yari yagaragajwe (discrepancies). Na none kandi ngo ECOBANK Rwanda Ltd yaciwe indishyi kandi nta makosa yakoze. Julia Shop nayo yatanze ubujurire bwuririye ku bundi isaba ko indishyi yagenewe zakongerwa. [11] Urubanza rwaburanishijwe mu ruhame kuwa 06/10/2015, ECOBANK RWANDA Ltd ihagararawe na Me Rubasha Herbert hamwe na Me Umugwaneza Claudine, Julia Shop ihagarariwe na Me Mbaga Tuzinde Mbonyimbuga. II. IBIBAZO BIRI MU RUBANZA N'ISESENGURWA RYABYO 1. Kumenya niba Julia Shop idashobora kurega kuko idafite ubuzimagatozi. [12] Ababuranira ECOBANK RWANDA Ltd bavuga ko urukiko rwemeje ko Julia Shop ifite ububasha bwo kurega kandi nyamara ari izina ry’ubucuruzi, ko ahubwo Mukandahiro Julienne ari we wagombaga kurega kuko ari we entreprise yanditseho. Bavuga ko Urukiko rwafashe ko Julia Shop ari sosiyete kandi ari entreprise, ko kandi ibyo byombi byandikwa hakurikijwe amategeko atandukanye kuko kuri sosiyete hakurikizwa Itegeko Nº7/2009 ryo kuwa 27/04/2009 ryerekeye amasosiyete y’ubucuruzi nk'uko ryahinduwe kugeza ubu, mu gihe ubucuruzi bukorwa n'abantu ku giti cyabo bwandikwa muri RDB hakurikijwe Iteka rya Minisitiri No02/09/MINICOM du 08/05/2009, kandi n'ubucuruzi bwa Julia Shop bukaba bwaranditswe hakurikijwe iryo Teka nk’uko certificat yahawe ibigaragaza. [13] Bavuga kandi ko kurega bigomba gutandukanywa na relations commerciales aho hagiye hakoreshwa Julia Shop, ko n’imanza zaciwe ECOBANK RWANDA Ltd isaba ko zashingirwaho

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hagomba kurebwa uko ziteye. Basanga kandi nta nenge y'imyandikire yabayeho nk'uko uburanira ECOBANK RWANDA Ltd abivuga, ko ahubwo ikirego kitagombaga kwakirwa. [14] Uburanira Julia Shop avuga ko ifite ubuzimagatozi nk'uko bigaragazwa na certificate of enterprise registration, bigashimangirwa n'amasezerano yose yabaye hagati ya JULIA SHOP na ECOBANK RWANDA Ltd kuko atakozwe hagati y’iyo Banki na Mukandahiro Julienne. Asobanura ko Julia Shop/Julienne Mukandahiro ari we watanze ikirego ku rwego rwa mbere, ko mu nyandiko no mu mwanzuro urega yagaragaje izina ry’ubucuruzi rye, entreprise code y’urega n’uyihagarariye ari we Mukandahiro Julienne, ko kuba hatarabanje kwandikwa Mukandahiro Julienne ngo hakurikireho Julia Shop, bitafatwa ko entreprise idafite ubuzimagatozi mu gihe yanditse mu bitabo by’ubucuruzi mu buryo bwemewe n’amategeko. [15] Avuga kandi ko hari imanza zaciwe n’Urukiko rw’Ikirenga zigaragaza ko uwajuriye cyangwa uregwa ari entreprise mu izina ry’uyihagarariye, atanga ingero ku rubanza RADA0002/12/CS aho uwajuriye ari entreprise ERGECO mu izina ry’Umuyobozi wayo, haregwa entreprise ECOSEC mu izina ry’umuyobozi wayo, ku birebana n’uru rubanza naho hakaba harareze Julia Shop mu izina ry’umuyobozi wayo, ko kandi mu gihe haba harabaye ikibazo mu myandikire, byakosorwa hashingiwe ku ngingo ya 93 y’Itegeko ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi. UKO URUKIKO RUBIBONA [16] Ingingo ya 375 y’Itegeko Nº07/2009 ryo ku wa 27/04/2009 ryerekeye amasosiyete y’ubucuruzi nk’uko ryahinduwe kugeza ubu, iteganya ko ibyerekeye iyandikisha, imiterere n’imikorere by’ibikorwa by’ubucuruzi bukorwa n’abantu badashobora kwinjiza nibura ibihumbi icumi (10.000Frw) ku munsi bigenwa n’Iteka rya Minisitiri ufite ubucuruzi mu nshingano ze. [17] Hashingiwe ku biteganywa n’iyo ngingo, hashyizweho Iteka rya Minisitiri Nº02/05/2009 ryo ku wa 08/05/2009 ryerekeye ubucuruzi bukorwa n’abantu badafite ubushobozi buhagije, ingingo yaryo ya kabiri ikaba iteganya ko “Igikorwa cy’ubucuruzi hakurikijwe iri teka ni igikorwa cy’umuntu wese yaba umugore cyangwa umugabo ukora ibikorwa by’ubucuruzi, byanditswe hakurikijwe ibiteganywa n’iri teka harimo kugura no kugurisha, gutanga serivisi cyangwa se ikindi gikorwa icyo aricyo cyose mu buryo buhoraho gikorwa hagamijwe kubona inyungu”. [18] Kubirebana n’ubucuruzi bwa Mukandahiro Julienne, icyemezo cy’iyandikwa (Certificate of enterprise registration) cyatanzwe na RDB kuwa 21/09/2011, kigaragaza ko cyatanzwe hashingiwe ku ngingo ya 10 y’Iteka rya Minisitiri Nº02/09//MINICOM ryo kuwa 08/05/2009 ryavuzwe haruguru. Nk’uko umutwe w’iryo Teka ubivuga hamwe n’ingingo yaryo ya kabiri, bigaragara ko ryerekeye ubucuruzi bukorwa n’abantu, bivuze ko ritareba iyandikishwa ry’amasosiyete y’ubucuruzi kuko yo yandikwa hashingiwe ku ngingo ya 16 y’Itegeko Nº07/2009 ryo kuwa 27/04/2009 ryerekeye amasosiyete y’ubucuruzi. [19] Icyo cyemezo cy’iyandikwa ry’ubucuruzi, kigaragaza ko cyahawe Mukandahiro Julienne nka nyiri ubucuruzi (Enterprise name) ko kandi iyo entreprise ikorera ku izina ry’ubucuruzi rya Julia Shop (Business name). Kuba rero Julia Shop ari izina ry’ ubucuruzi bw’umuntu (Entreprise individuelle), byumvikana ko nta buzima gatozi iyo entreprise ifite ku buryo yatanga ikirego mu

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Rukiko, ahubwo bikorwa na nyiri ubucuruzi cyangwa nyiri entreprise ariwe Mukandahiro Julienne nk’uko n’icyemezo cy’iyandikwa kibigaragaza (Business owner). [20] Ibimaze kuvugwa ni nako bisobanurwa n’inyandiko z’abahanga mu mategeko aho bavuga ko ubucuruzi bw’umuntu ari ubukorwa n’umuntu ku giti cye, ko bivugwa ko bene ubwo bucuruzi abukora mu izina rye. Bavuga kandi ko ubwo bucuruzi butagira ubuzimagatozi butandukanye n’ubw’umuntu ku giti cye ubukora111. Ibi kandi ni nako bisobanuwe mu nyandiko ziri ku rubuga rwa Intenet nazo zigaragaza ko entreprise y’umuntu ku giti cye idafite ubuzimagatozi, ko idashobora kurega mu rukiko ahubwo bikorwa na nyirayo mu izina rye112. [21] Ku birebana n’uru rubanza, inyandiko itanga ikirego ku rwego rwa mbere, igaragaza ko hareze Julia Shop ifite entreprise code Nº100092512 mu izina ry’Umuyobozi wayo Mukandahiro Julienne, ndetse n’imyanzuro ya Avoka igaragaza ko yakozwe mu mwanya wa Julia Shop. Uko ni nako bimeze mu mwanzuro yo kwiregura mu Rukiko rw’Ikirenga, aho bigaragara ko yatanzwe mu mwanya wa Julia Shop. [22] Hashingiwe ku byasobanuwe haruguru, ntabwo Julia Shop yarega mu izina ry’Umuyobozi wayo kuko idafite ubuzimagatozi nk’uko byavuzwe haruguru, ahubwo hagomba kurega nyiri entreprise cyangwa nyiri ubucuruzi ariwe Mukandahiro Julienne, bityo hashingiwe ku ngingo ya 2, igika cya mbere, y’Itegeko Nº21/2012 ryo ku wa 14/06/2012 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, iteganya ko ikirego kitakirwa mu rukiko iyo urega adafite ububasha, inyungu n’ubushobozi bwo kurega, uru Rukiko rurasanga ikirego cyatanzwe na Julia Shop mu izina ry’Umuyobozi wayo Mukandahiro Julienne kitaragombaga kwakirwa kuko cyatanzwe n’udafite ububasha kuko Julia Shop idafite ubuzimagatozi, bivuze ko urubanza RCOM0389/14/TC/NYG rwaciwe n’Urukiko rw’Ubucuruzi hamwe n’urubanza RCOMA0367/14/HCC rwaciwe n’Urukiko Rukuru rw’Ubucuruzi zigomba kuvaho, akaba atari na ngombwa gusuzuma izindi ngingo z’ubujurire za ECOBANK RWANDA Ltd .

111L’entreprise individuelle est donc celle exploitée par un commerçant physique seul, c’est-à-dire sans associé. On dit encore d’un tel commerçant qu’il exerce le commerce en ‘’son nom personnel’’ ou ‘’en son nom propre’’. Il est important de bien comprendre qu’une telle entreprise individuelle n’a pas de personnalité juridique distincte de celle de la personne physique qui l’exploite. L’entreprise individuelle, à la différence de la société, n’a donc pas la personnalité morale: Jean-Pierre BERTREL et Marina BERTREL, Droit des sociétés, in Droit de l’entreprise, Paris, Wolters Kluwer France SAS, 2010/2011, p.382. 112L’entreprise individuelle ne possède pas de la personnalité juridique et n’est pas sujet de droit. En conséquence, elle ne peut pas être titulaire de droits réels et fait partie du patrimoine personnel de l’entrepreneur. Elle ne peut également pas ester en justice, les actions en justice sont intentées par l’entrepreneur en son nom. L’entreprise individuelle n’a pas le droit de contracter, les conventions destinées à l’activité professionnelle sont conclues au nom et pour le compte de l’entrepreneur individuel: http://www.distripedie.com/distripedie/spip.php Certaines personnes ne veulent pas nécessairement créer une compagnie, mais veulent quand même pouvoir utiliser un nom d’affaire pour les services qu’elles offrent. Elles doivent alors enregistrer leur nom au REQ. C’est ce qu’on appelle une entreprise individuelle. Par exemple, Justin Morin-Lemieux peut avoir son entreprise de déneigement sous le nom de “Service de déneigement J.M.L.Enr’’ Dans le REQ, on indiquera que le Service de déneigement J.M.L.Enr. est une entreprise individuelle, dont le propriétaire est Justin. Dans ce genre de situation, c’est la personne qui exploite l’entreprise qu’il faut poursuivre, et nom l’entreprise individuelle. En effet, celle-ci n‘existe pas légalement, c’est un simple nom : http://www.educaloi.qc.ca/capsules/bien identifier-qui-il-faut-poursuivre

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III. ICYEMEZO CY’URUKIKO [23] Rwemeje ko ubujurire bwa ECOBANK RWANDA Ltd bufite ishingiro; [24] Rwemeje ko ikirego cyatanzwe na Julia Shop kitagombaga kwakirwa; [25] Rwemeje ko urubanza RCOM0389/14/TC/NYG rwaciwe n’Urukiko rw’Ubucuruzi hamwe n’urubanza RCOMA0367/14/HCC rwaciwe n’Urukiko Rukuru rw’Ubucuruzi zivuyeho; [26] Rutegetse Julia Shop gutanga amagarama y’urubanza angana na 100.000Frw.

BRD v. UWIMBABAZI [Rwanda URUKIKO RW’IKIRENGA – RCOMA0052/12/CS (Hatangimbabazi, P.J., Mukamulisa na Hitiyaremye, J.) 04 Ukuboza 2015] Amategeko agenga amasezerano – Amasezerano y’inguzanyo – Inyungu zisanzwe n’iz’ubukererwe – Uwahawe inguzanyo na banki agomba kwishyura inyungu zisanzwe n’iz’ubukererwe igihe atubahirije amasezerano kuko amasezerano akozwe ku buryo bukurikije amategeko aba itegeko ku bayagiranye kandi akaba agomba kubahirizwa nta buryarya – Itegeko ryo ku wa 30/07/1888 rigenga amasezerano cyangwa imirimo nshinganwa, ingingo ya 33 na 480. Amategeko agenga amasezerano – Amasezerano y’inguzanyo – Guhabwa inguzanyo y’inyongera – Banki zifite uburenganzira bwo gutanga inguzanyo cyangwa kutazitanga zitagombye kwisobanura ; ahubwo igishingirwaho ahanini ni icyizere banki runaka igirira umukiliya wayo n’ubushobozi iba ibona afite bwo kwishyura inguzanyo asaba – Itegeko ryo ku wa 30/07/1988 rigenga amasezerano cyangwa imirimo nshinganwa, ingingo ya 33. Amategeko agenga amasezerano – Amasezerano y’inguzanyo – Indishyi zikomoka ku kutubahiriza amasezerano y’inguzanyo – Banki ntiyahabwa indishyi zo kutubahiriza amasezerano igihe yahawe indishyi zisanzwe n’iz’ubukererwe. Amategeko agenga imiburanishirize y’imanza z’ubucuruzi – Kwishyuza umwishingizi – Kuba yarishingiye umwenda ubwabyo ntibihagije ngo ategekwe kuwishyura mu gihe atabaye umuburanyi mu rubanza – Itegeko Nº21/2012 ryo ku wa 14/06/2012 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, ingingo ya 10 n’iya 117. Indishyi – Indishyi zishingiye ku gihombo – Ntawuhabwa indishyi zishingiye ku gihombo igihe nta kosa uwo asaba ko zicibwa yamukoreye. Incamake y’Ikibazo : Uwimbabazi Jean-Paul yagiranye amasezerano y’inguzanyo na BRD. BRD yayimuhaye mu byiciro bitandukanye. Nyuma yaje kongera kwaka indi nguzanyo y’inyongera kugirango yagure umushinga we ariko BRD ntiyayimuha ivuga ko yayashakiraga ibidakubiye mu masezerano.

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Ibi byatumye Uwimbabazi Jean-Paul arega BRD mu Rukiko Rukuru rw’Ubucuruzi avuga ko imyifatire yayo yamuteje igihombo n’akababaro. Mu guca urubanza, Urukiko rwamutegetse guha BRD 302.000.000Frw y’umwenda ayibereyemo, indishyi zo kutubahiriza amasezerano zingana na 5.000.000Frw, hamwe na 500.000Frw y’igihembo cy’Avoka n’ikurikiranarubanza, agatanga kandi 4% yayo angana na 220.000Frw y’umusogongero wa Leta na 6.900Frw y’amagarama y’urubanza. Mu gufata iki cyemezo urwo Rukiko rwavuze ko nta kosa BRD yakoze ryayiviramo kuryozwa indishyi, kuko amasezerano y’inguzanyo ashingiraho ikirego cye yarimo impamvu zatuma atubahirizwa (conditions résolutoires). Ku bijyanye n’indishyi zasabwaga na BRD Urukiko rwavuze ko zitagomba gutangwa kuko umushinga zatangiwe utigeze ukora. Rwavuze kandi ko uwari wishingiye umwenda atagomba gutegekwa gufatanya n’uwahawe inguzanyo kuyishyura kuko atigeze ahamagarwa. BRD yajuririye Urukiko rw’Ikirenga ivuga ko umucamanza yanze kuyigenera inyungu z’umwenda wose Uwimbabazi yafashe inavuga ko Mukabutera nk’umwishingizi agomba gufatanya na Uwimbabazi kwishyura iyo nguzanyo. Uwimbabazi yasabye Urukiko ko rwakwimura iburanisha kugira ngo Mukabutera wishingiye inguzanyo nawe ahamagazwe. Yanavuze kandi ko hari n’imishyikirano yatangiye kugirana na BRD hashakwa uburyo ikibazo bafitanye cyakemuka. Kuri izi ngoboka, Urukiko rwemeje ko urubanza ruburanishwa umwishingizi adahari. Uwimbabazi avuga ko inyungu BRD isaba itazihabwa. Ahubwo yemeye gusubiza gusa amafaranga yahaweho inguzanyo kuko iyo nguzanyo yari iyo mu rwego rw’ishoramari bitandukanye n’inguzanyo y’ubucuruzi, avuga kandi ko BRD itari gukomeza kubara inyungu mu gihe yari yahaye uwimbabazi (delai de grace).

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Incamake y’icyemezo : 1. Amasezerano akozwe ku buryo bukurikije amategeko aba itegeko ku bayagiranye kandi aba agomba kubahirizwa nta buryarya. Kuba rero impande zombi zaragiranye amasezerano zikagira ibyo zumvikana harimo inyungu zisanzwe ndetse n’izubukererwe nyamara Urukiko rukemeza ko Banki itagomba guhabwa izo nyungu rushingiye ku kuba umushinga iyo nguzanyo yatangiwe utarigeze ukora nyamara rwari rumaze kwemeza ko nta makosa yashyirwa kuri iyo banki, bigaragaza ukwivuguruza k’Urukiko ku bijyanye n’ibisobanuro kuri izo nyungu. Bityo, icyemezo rwazifasheho kigomba guhinduka. 2. Ntiyaburanisha ko banki ariyo yamushyizeho amananiza yanga kumuha inguzanyo y’inyongera kugira ngo yagure umushinga nk’uko yabyifuzaga kuko yamweretse ko idashyigikiye ihinduka ry’umushinga yaherewe umwenda kandi ihame akaba ari uko banki zifite uburenganzira bwo kuzitanga cyangwa kutazitanga zitagombye no kwisobanura ; ahubwo itangwa ry’inguzanyo rishingira ahanini ku cyizere banki igirira umukiriya wayo n’ubushobozi iba ibona afite bwo kwishyura inguzanyo asaba. 3. Ntawe ushobora gufatirwa icyemezo mu rubanza atabayemo umuburanyi. Umwishingizi rero ntiyategekwa gufatanya kwishyura umwenda n’uwo yishingiye mu gihe atigeze ahamagazwa muri urwo Rukiko kugira ngo agire ibyo ategekwa. 4. Ntawahabwa indishyi z’igihombo mu gihe atagaraje ikosa yakorewe n’uwo asaba ko zicibwa. 5. Banki ntiyahabwa indishyi zo kutubahiriza amasezerano mu gihe yahawe inyungu zisanzwe n’iz’ubukererwe ; agomba ahubwo kuyishyura amagrama y’urubanza n’igihembo cy’avoka. Ubujurire bufite ishingiro kuri bimwe; Ubujurire bwuririye ku bundi nta shingiro bufite; Amagarama y’urubanza aherereye kuwareze. Amategeko yashingiweho: Itegeko Nº21/2012 ryo kuwa 14/06/2012 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, ingingo ya 10 n’iya 117. Itegeko Nº15/2004 ryo kuwa 12/06/2004 ryerekeye ibimenyetso mu manza n’itangwa ryabyo, ingingo ya 3. Itegeko ryo ku wa 30/07/1988 rigenga amasezerano cyangwa imirimo nshinganwa, ingingo ya 33 na 480. Nta manza zifashishijwe. Urubanza I. IMITERERE Y’URUBANZA [1] Uwimbabazi Jean-Paul yagiranye amasezerano y’inguzanyo na BRD, ibanza kumuguriza 235.000.000Frw hakurikijwe amasezerano Nº 106/2006/Uj/MM/MM yo kuwa 22/09/2006,

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nyuma imwongera andi 67.000.000Frw hakurikijwe amasezerano No 068/2008/UJ/NPJ/npj yo kuwa 13/10/2008. [2] Uwimbabazi avuga ko yongeye gusaba inguzanyo y’inyongera ingana na 225.000.000Frw yo gutangiza imirimo y’umushinga we, BRD irayimwemerera ariko nyuma iza kwifata, yanga kuyimuha kandi yari yarayimwemereye. Byatumye Uwimbabazi aregera Urukiko Rukuru rw’Ubucuruzi avuga ko iyo myifatire ya BRD yamuteje igihombo n’akababaro. [3] Urukiko Rukuru rw’Ubucuruzi rwaciye urubanza, rutegeka Uwimbabazi guha BRD 302.000.000Frw y’umwenda ayibereyemo, indishyi zo kutubahiriza amasezerano zingana na 5.000.000Frw, hamwe na 500.000Frw y’igihembo cy’Avoka n’ikurikiranarubanza, agatanga 4% yayo angana na 220.000Frw y’umusogongero wa Leta na 6.900Frw y’amagarama y’urubanza. Rwemeje kandi ko Mukabutera ntacyo agomba gutegekwa muri uru rubanza. [4] Mu gusobanura icyemezo cyarwo, urwo Rukiko rwavuze ko nta kosa BRD yakoze ryayiviramo kuryozwa indishyi nk’uko uburanira Uwimbabazi ashaka kubyumvikanisha, kuko amasezerano y’inguzanyo ashingiraho ikirego cye yarimo impamvu zatuma atubahirizwa (conditions résolutoires), ibyo bikaba bihuje n’ingingo ya 81 y’Igitabo cya III cy’urwunge rw’amategeko mbonezamubano cyakurikizwaga igihe cy’amasezerano, bikanahuza kandi n’ingingo ya 18 y’Itegeko Nº45/2011 ryo kuwa 25/11/2011 rigenga amasezerano. [5] Rwasanze ibyasabwe na BRD ko Uwimbabazi yategekwa kwishyura inguzanyo zose yari amaze guhabwa mu rwego rw’umushinga w’amata bifite ishingiro kuko iyo banki yagaragaje ko hari ibirarane ku nguzanyo za mbere Uwimbabazi atishyuye, bikaba biboneka ko atubahirije amasezerano yagiranye na BRD. [6] Rwanasobanuye ko igihe cy’inzibacyuho (délai de grâce) Uwimbabazi asaba atagaragaza icyo agishingiraho kuko umuburanira yavugiye mu Rukiko ko umushinga w’amata udashobora kunguka, akaba kandi atagaragaza ahandi ateganya kuvana ubwishyu n’igihe akeneye kugira ngo abe yabonye ubwo bwishyu. [7] Ku bijyanye n’inyungu ku nguzanyo BRD yasabye zibazwe kugeza ku munsi w’iburanisha ry’urubanza, Urukiko rwasanze nta gaciro byahabwa kuko nayo ubwayo izi neza ko umushinga yatangiye inguzanyo utigeze ukora, ko rero Uwimbabazi Jean Paul agomba gusubiza gusa inguzanyo yahawe zihwanye na 302.000.000Frw (ni ukuvuga 235.000.000Frw + 67.000.000Frw). Rwasanze kandi Mukabutera Béatrice wasinye nk’umwishingizi ntaho rwahera rutegeka ko afatanya na Uwimbabazi Jean-Paul kwishyura kuko atigeze ahamagazwa mu rubanza. [8] BRD yajuririye Urukiko rw’Ikirenga ivuga ko umucamanza yanze kuyigenera inyungu z’umwenda wose Uwimbabazi Jean-Paul yafashe zari zigeze kuri 510.657.673Frw kugeza kuwa 24/01/2012 (umunsi w’iburanisha ry’urubanza mu Rukiko Rukuru rw’Ubucuruzi) mu gihe n’uwafashe umwenda atazihakana, rwanga no kugira icyemezo rufata kuri Mukabutera kandi yarasinye ku masezerano y’umwenda nk’umwishingizi, akaba yaragombaga gutegekwa gufatanya na Uwimbabazi Jean- Paul kwishyura uwo mwenda. [9] Iburanisha ry’urubanza ryabereye mu ruhame kuwa 28/04/2015, kuwa 28/07/20015 no kuwa 3/11/2015, hitabye Me Zitoni Pierre Claver wavuze ko aburanira gusa Uwimbabazi Jean

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Paul, naho Mukabutera atitabye nta n’impamvu yagaragarije Urukiko yatumye atitaba, BRD iburanirwa na Me Mafaranga Anastase. [10] Mbere y’uko urubanza ruburanishwa mu mizi, Me Zitoni yasabye Urukiko ko rwakwimura iburanisha kugira ngo Mukabutera azongere ahamagazwe kuko atabonetse kubera imirimo akorera i New York, ko rero rushyizwe mu kwezi kwa Kanama/2015 yaba yabonye umwunganira nawe akaba ahari agafatanya n’uzamwunganira, ko kandi hari n’imishyikirano yatangiye kugirana na BRD hashakwa uburyo ikibazo bafitanye cyakemuka. [11] Me Mafaranga uburanira BRD avuga ko urubanza rugomba kuburanishwa kuko ibyo Me Zitoni avuga ku bijyanye na Mukabutera nta shingiro bifite mu gihe atamuhagarariye, ko kandi iyi tariki y’urubanza n’izindi zabanje ari we wagiye uzisaba, agasanga kwimura urubanza byaba ari ukurutinza gusa, ko ndetse na Me Zitoni ubwe yakunze kubura mu nama ntegura rubanza, akaba yitabye kuko yari azi ko iyi tariki ariyo ya nyuma urubanza rwahawe. [12] Naho ku bijyanye n’imishyikirano yavuzwe na Me Zitoni ko yatangiye hagati ya BRD n’abo baburana, Me Mafaranga avuga ko ibyo nabyo nta gaciro byahabwa, kubera ko ku mafaranga angana na 609.050.135 abo baburana basabwa kwishyura BRD, bo bavuga ko bakwishyura 302.000.000Frw gusa yategetswe n’Urukiko Rukuru rw’Ubucuruzi. [13] Nyuma yo kumva icyo uburanira BRD n’uburanira Uwimbabazi Jean-Paul bavuga ku mpamvu Mukabutera atitabye, Urukiko rwasanze mu iburanisha ryo kuwa 19/02/2015 rwarategetse ko Me Mitsindo cyangwa na Me Zitoni nibatitaba kuwa 28/04/2015 urubanza ruzaburanishwa, rusanga kandi kuba Me Zitoni yemeza ko avugana na Mukabutera buri munsi bigaragaza ko Mukabutera yari azi itariki y’urubanza. Rushingiye ku ngingo ya 59 y’Itegeko Nº21/2012 ryo kuwa 14/06/2012 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi113, rwemeje ko urubanza ruburanishwa Mukabutera Béatrice adahari. II. IBIBAZO BIGIZE URUBANZA N’ISESENGURA RYABYO - Kumenya niba inguzanyo BRD yahaye Uwimbabazi Jean Paul igomba kubarirwa inyungu. [14] Me Mafaranga Anastase uburanira BRD avuga ko amasezerano y’umwenda iyo Banki yatanze asobanura icyo uwo mwenda ugamije, ndetse ko hateganyijwemo inyungu zisanzwe n’inyungu z’ubukererwe. Anavuga ko ku munsi wa nyuma w’iburanisha ryo kuwa 24/01/2012, umwenda wari ugeze kuri 510.657.673Frw, kandi abaregwa bakaba batarigeze bawuhakana, ko rero Urukiko Rukuru rw’Ubucuruzi rwagombaga gutegeka Uwimbabazi gufatanya na Mukabutera kwishyura ayo mafaranga aho kwemeza ko bishyura 302.000.000Frw gusa, rutitaye ku nyungu zisanzwe n’inyungu z’ubukererwe.

113 Iyo ngingo ivuga ko: “Iyo mu iburanisha rya mbere uregwa atitabye nta mpamvu, urega ashobora gusaba ko urubanza rwimurirwa ku yindi tariki cyangwa se gusaba ko ruburanishwa uregwa adahari. Muri icyo gihe hasuzumwa imyanzuro y’urega kandi ikirego cye kikakirwa, kigahabwa ishingiro iyo gifite ireme kandi cyaratanzwe mu buryo no mu nzira bikurikije amategeko”.

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[15] Uburanira BRD yongeraho ko Urukiko Rukuru rw’Ubucuruzi rwivuguruje kuko rwasanze BRD nta kosa yakoze, rumaze no kwemeza ko hari ibirarane Uwimbabazi atishyuye, rumutegeka kwishyura BRD indishyi zingana na 5.000.000Frw, nyamara ku bijyanye n’inguzanyo yahawe, rwemeza ko hagomba kwishyurwa gusa umwenda remezo rudasobanuye impamvu inyungu zitakwishyurwa, mu gihe rwahawe ikimenyetso cy’ingano y’amafaranga yose BRD yishyuza n’uko yabazwe kugeza igihe urubanza rwaburanishwaga ku rwego rubanza. [16] Anasaba kandi Urukiko rw’Ikirenga ko mu kugena inyungu z’umwenda wose rwazashingira ku mibare BRD yarushyikirije igaragaza ko ku munsi urubanza rwaburanishijweho bwa mbere muri uru Rukiko, ni ukuvuga kuwa 28/04/2015, umwenda wose n’inyungu zawo byari bimaze kugera kuri 609.050.531Frw. [17] Ku bijyanye n’uburyo umwenda BRD yishyuza wabazwe, by’umwihariko ku byerekeye amafaranga 235.000.000 Uwimbabazi yahawe kuwa 22/09/2006, Me Mafaranga avuga ko uwagurijwe yemerewe kuba aretse kwishyura umwenda remezo kugeza kuwa 30/09/2007, nyuma yandikira BRD ayisaba kongererwa igihe cyo kwishyura, bituma hagati ye n’iyo banki haba andi masezerano ahindura aya mbere. Anavuga ko mu ngingo ya 1 y’ayo masezerano ya kabiri, impande zombi zumvikanye ko Uwimbabazi asonewe kwishyura umwenda remezo kugeza ku itariki ya 31/03/2009, ko ariko inyungu zizabarwa mu gihe uwagurijwe ataratangira kwishyura zikongerwa ku mwenda remezo, ariyo mpamvu nyuma y’aho mu kubara inyungu zisanzwe za 13% n’iz’ubukererwe zihwanye na 4% kuri uwo mwenda, BRD yagiye ihera kuri 264.000.000Frw nk’umwenda remezo. [18] Yongeraho ko uwo mwenda n’inyungu zawo BRD yawubaze ukangana na 467.446.136Frw, wateranyaho indi nguzanyo ya 67.000.000Frw Uwimbabazi yahawe, nayo ibariweho inyungu zisanzwe n’izubukererwe bumvikanye zimeze nk’izavuzwe haruguru, igiteranyo cy’iyo myenda yose kikaba gihwanye na 609.050.531Frw nk’uko yavuzwe haruguru. [19] Akomeza avuga ko ibyo Uwimbabazi na Mukabutera bireguza by’uko bari bafatanyije na BRD umushinga wabo nta shingiro bifite kubera ko badashobora kubitangira ibimenyetso by’uko BRD yari ifatanyije nabo umushinga wabo yabahereye umwenda, ndetse ko amasezerano y’inguzanyo asobanutse neza kuko nta na hamwe handitsemo ko BRD ifatanyije nabo umushinga basabiye inguzanyo. [20] Naho ku bijyanye na “abus de droit” uburanira Uwimbabazi Jean-Paul avuga ko yakozwe na BRD, Me Mafaranga avuga ko nabyo nta shingiro bifite, kubera ko nta kosa iyo banki yigeze ikora nk’uko n’Urukiko rwabyemeje mu rubanza rujuririrwa, icyabaye akaba ari uko BRD yanze ko umushinga uhindurwa kuko yabonaga harimo ibibazo, akaba ariyo mpamvu yahisemo kudakomeza guha Uwimbabazi indi nguzanyo yifuzaga, banki ikaba kandi idategetswe gutanga inguzanyo mu gihe ibona ko umushinga utazunguka. [21] Me Zitoni Pierre Claver uburanira Uwimbabazi Jean Paul avuga ko Urukiko Rukuru rw’Ubucuruzi nta kosa rwakoze kuko rwagaragaje ko BRD yitwaye nabi ikarengera mu burenganzira bwayo (abus de droit) kubera ko ariyo yari ifite igisubizo cyo kugira ngo umushinga ugende neza, ndetse ikaba yari inafatanyije na Uwimbabazi uwo mushinga.

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[22] Akomeza avuga ko Uwimbabazi yasabye BRD kumworohereza ariko irabyanga, anayisabye kumusubiza ingwate ngo arebe ko yaguza ahandi amafaranga yari akeneye, nabyo irabyanga, iyi myitwarire ikaba ariyo yatumye Urukiko Rukuru rw’Ubucuruzi rutegeka ko hishyurwa gusa umwenda utabariweho inyungu kubera ko rwasanze BRD nayo ifite uruhare mu kutagenda neza k’umushinga yateye inkunga. [23] Ku bijyanye n’inyungu BRD isaba, Me Zitoni avuga ko zidakwiye kubaho kuko amafaranga yatanzwe atari ayo mu rwego rw’inguzanyo y’ubucuruzi (crédit commercial) ko ahubwo yari ay’inguzanyo yo mu rwego rw’ishoramari (crédit d’investissement), akaba ari yo mpamvu BRD igomba gusubizwa amafaranga yatanze gusa kubera ko ariyo yananije Uwimbabazi bigatuma adakora ngo yunguke. [24] Me Zitoni avuga kandi ko bitumvikana ko BRD yari gukomeza kubara inyungu no mu gihe yahaye Uwimbabazi “délai de grâce”, ko kandi uwo yunganira atemera uburyo haba impinduka mu masezerano ariko agategekwa kwishyura inyungu zibyara izindi nyungu. UKO URUKIKO RUBIBONA [25] Ingingo ya 33 y’Igitabo cya III cy’urwunge rw’amategeko y’imbonezamubano cyakurikizwaga igihe BRD na Uwimbabazi bagiranaga amasezerano ivuga 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 buryarya”. [26] Ingingo ya 3 y’Itegeko Nº15/2004 ryo kuwa 12/06/2004 ryerekeye ibimenyetso mu manza n’itangwa ryabyo ivuga ko “buri muburanyi agomba kugaragaza ibimenyetso by’ibyo aburana”. [27] Urukiko rurasanga mu nyandiko zigize urubanza harimo amasezerano y’inguzanyo ya 235.000.000Frw n’ay’ingwate ku mutungo utimukanwa yabaye kuwa 22/09/2006 hagati ya Uwimbabazi Jean Paul na BRD afite Nº 106/2006/UJ/MM/MM, asobanura ko iyo nguzanyo yari igamije gukoreshwa mu mushinga wo gukora uruganda ruto rutunganya amata (mini laiterie) ruri i Runda mu Karere ka Kamonyi. Mu ngingo ya 4 yayo havugwamo ko impande zombi zumvikanye ko ugurijwe asonewe kwishyura umwenda remezo (délai de grâce) kugeza kuwa 30/09/2007, nyuma y’icyo gihe uwagurijwe akajya yishyura buri kwezi mu gihe cy’imyaka 7. Nanone kandi mu ngingo ya 5 y’ayo masezerano, abayagiranye bumvikanye ko umwenda uzabarirwaho inyungu zisanzwe zihwanye na 13% ku mwaka, n’inyungu z’ubukererwe zihwanye 4%. [28] Nanone ikiboneka muri dosiye ni uko kuwa 3/02/2009, hagati ya BRD na Uwimbabazi habaye andi masezerano Nº01/2009 yerekeye ihinduka ry’amasezerano Nº106/2006/UJ/MM/MM, agateganya mu ngingo yayo ya 1 ko: “uwagurijwe asonewe kwishyura umwenda remezo ku nguzanyo kugeza ku itariki ya 31/09/2009. Inyungu zibarwa mu gihe uwagurijwe ataratangira kwishyura zizongerwa ku mwenda remezo”. [29] Mu nyandiko zigize urubanza harimo kandi andi masezerano yasinywe kuwa 13/10/2008 y’inguzanyo yo mu rwego rumwe nk’urw’inguzanyo yo kuwa 22/09/2006 yavuzwe haruguru,

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y’amafaranga 67.000.000. Mu ngingo ya 4 y’ayo masezerano impande zombi zumvikanye ko inguzanyo izishyurwa mu gihe cy’imyaka 7 uhereye kuwa 31/03/2009, ko kandi inyungu zisanzwe zihwanye na 14% ku mwaka, naho inyungu z’ubukererwe zikaba 4%. [30] Mu nyandiko zigize urubanza harimo n’ibaruwa yo kuwa 23/04/2009 Uwimbabazi yandikiye BRD ayimenyesha ko umushinga we ushobora gutangira igihe icyo ari cyo cyose kubera ko imashini zo gukoresha zageze aho umushinga we ukorera, ariko anavuga ko yifuza guhindura umushinga yaherewe inguzanyo na BRD, maze akawagura akora n’ibijyanye no gutunganya imitobe, amata abikwa igihe kirekire (U.H.T) hamwe n’amazi, kugira ngo ahangane n’abandi bari ku isoko. Muri iyi baruwa akaba yarasabye ko yakongererwa andi mafaranga angana na 45.000.000 yo gutangira gukora (fonds de roulement). [31] Nanone dosiye igaragaza ko nyuma y’iyo tariki, Uwimbabazi yagiye yandikirana na BRD andi mabaruwa, muri yo hakabamo iyo kuwa 03/12/2010 BRD yandikiye Uwimbabazi imumenyesha ko impamvu yatanze zituma areka umushinga bari barumvikanye agakora ibindi bitateganyijwe zidafatika, kubera ko zitemejwe n’abahanga, ko nta n’igihamya ko umushinga mushya afite uzunguka, ko rero ubwo atifuza gukomeza umushinga BRD yamuhereye inguzanyo, itakimuhaye inguzanyo y’inyongera ya 225.000.000Frw yari yaramwemereye (annulation du crédit). [32] Mu ibaruwa ya Uwimbabazi yo kuwa 3/12/2010 isubiza iya BRD imaze kuvugwa no mu ibaruwa ye yo kuwa 4/11/2010, yakomeje gusobanura impamvu yatumye ahindura umushinga n’icyo ashingiraho yemeza ko umushinga mushya yifuzaga gukora uzunguka. Naho mu ibaruwa yayo yo kuwa 15/12/2010, BRD yongeye kumenyesha Uwimbabazi ko itanyuzwe n’ibisobanuro yayihaye ku bijyanye n’igituma ashaka gukora amazi n’imitobe mbere yo gushyira mu bikorwa umushinga yaherewe inguzanyo wo gutunganya amata. Muri iyo baruwa BRD yamumenyeshaga ahubwo ko konti ye imaze kugira impayés zingana na 125.500.078Frw. [33] Hakurikijwe ibisobanuro bimaze gutangwa, ikigaragara ni uko BRD itigeze yemera icyifuzo cya Uwimbabazi cyo gukora ibindi batumvikanye mu mushinga iyo banki yamuhereye inguzanyo, ndetse imugaragariza uko umwenda we uhagaze kugeza icyo gihe, nyuma kuwa 08/02/2011 imuha integuza yo kwishyura. [34] Urukiko rurasanga mu gufata icyemezo cyo kutagenera inyungu BRD ku nguzanyo yahaye Uwimbabazi Jean Paul, Urukiko Rukuru rw’Ubucuruzi rwarasobanuye ko igituma zitagomba gutangwa ari uko BRD nayo izi neza ko umushinga utakoze, kandi rwari rumaze kugaragaza ko nta makosa yashyirwa kuri iyo banki, ibisobanuro byarwo kuri izo nyungu bikaba birimo ukwivuguruza, ari yo mpamvu icyemezo cy’urwo Rukiko kigomba guhinduka. [35] Urukiko rurasanga kandi imvugo y’uburanira Uwimbabazi y’uko BRD ariyo yamushyizeho amananiza yanga kumuha inguzanyo y’inyongera kugira ngo yagure umushinga nk’uko yabyifuzaga, bitahabwa agaciro kubera ko yamweretse ko idashyigikiye ihinduka ry’umushinga yaherewe umwenda. Ikindi nanone, nk’uko abahanga mu bijyanye n’imikorere ya za banki babisobanura, ihame ku bijyanye n’itangwa ry’inguzanyo, ni uko banki zifite uburenganzira bwo kuzitanga cyangwa kutazitanga zitagombye no kwisobanura, igishingirwaho

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ahanini akaba ari icyizere banki runaka igirira umukiliya wayo n’ubushobozi iba ibona afite bwo kwishyura inguzanyo asaba114. [36] Urukiko rurasanga nanone ibyo uburanira Uwimbabazi avuga bijyanye n’uko inguzanyo y’ishoramari (crédit d’investissement) itagomba kubarirwa inyungu nk’inguzanyo yo mu rwego rw’ubucuruzi (crédit commercial), cyangwa ko BRD yarengereye mu gukoresha ububasha bwayo, bitahabwa agaciro, kuko usibye n’uko nta bimenyetso abitangira, mu masezerano impande zombi zagiranye zemeranyijwe kuri izo nyungu, ari yo mpamvu agomba kubahirizwa. [37] Nyuma y’ibisobanuro bimaze gutangwa, Urukiko rurasanga mu gihe Uwimbabazi adahakana ko yagurijwe na BRD amafaranga yavuzwe haruguru, ko kandi yagombaga kubarirwa inyungu zisanzwe n’iz’ubukererwe n’ibindi bikubiye mu masezerano yamaze kuvugwa, bikanahuzwa n’ibivugwa mu ngingo ya 480 y’Igitabo cya III cy’urwunge rw’amategeko mbonezamubano115 cyakurikizwaga igihe amasezerano yasinywaga, byumvikana ko agomba gutegekwa kwishyura iyo banki inguzanyo yamuhaye zibariweho n’inyungu zisanzwe hamwe n’iz’ubukererwe, umwenda wose Uwimbabazi agomba BRD nk’uko yawubaze, ukaba uhwanye na 609.050.531Frw. - Kumenya niba ku rwego rubanza Mukabutera yaragombaga gutegekwa gufatanya na Uwimbabazi Jean Paul kwishyura umwenda wa BRD. [38] Me Mafaranga avuga ko Umucamanza yemeje ko ntacyo Mukabutera agomba gutegekwa kwishyura ku mpamvu y’uko ataburanishijwe muri urwo rubanza rwajuririwe, yirengagije amasezerano y’ubwishingire yagiranye na BRD (cautionnement) kuwa 09/10/2006 no kuwa 01/12/2008 kandi ko Mukabutera yiyemerera muri ayo masezerano ko azafatanya n’uwagurijwe kwishyura BRD, agasanga nta yandi mananiza cyangwa kubanza kujya impaka kuri ubwo bwishyu, ko kandi kutaburanishwa kwa Mukabutera bitaryozwa BRD mu gihe yo yari yagaragaje mu mwanzuro wayo wo kwiregura icyo imusaba. [39] Me Zitoni uburanira Uwimbabazi avuga ko nta mpamvu abona Mukabutera yari kuzanwa mu rubanza mu gihe ari Uwimbabazi wareze, ko icyo BRD yasabye mu Rukiko Rukuru rw’Ubucuruzi nk’uko urubanza rujurirwa rubigaragaza, ari uko BRD yasabye gusa ko Mukabutera ategekwa kwishyura afatanyije na Uwimbabazi, nyamara itarigeze isaba ko ahamagazwa kugira ngo nawe yiregure kuri icyo kirego, agasanga Urukiko rutari gufata icyemezo ku muntu utarigeze uhamagazwa. Anavuga ko iyo BRD ishaka ko Mukabutera azanywa mu rubanza, yagombaga gukurikiza amategeko y’uburyo utarareze cyangwa ngo aregwe aruzamo.

114Thierry Bonneau: “Droit bancaire”, 2007, 7ème éd., Montchrestien, p.367 : “Si un droit au compte a été légalement consacré, en revanche, il n’y a pas de droit au crédit, les banquiers étant libres de consentir ou de refuser les crédits sollicités par leurs clients:…hors le cas où il est tenu par un engagement antérieur, le banquier est toujours libre , sans avoir à justifier sa décision qui est discrétionnaire, de proposer ou de consentir un crédit quelle qu’en soit la forme, de s’abstenir ou de refuser de le faire”. 115Ivuga ko “Ingano y’inyungu ikomoka ku masezerano ishyirwaho ku bwumvikane bw’abayagiranye, kubitangira ibimenyetso bikurikiza amategeko asanzwe”.

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UKO URUKIKO RUBIBONA [40] Ingingo ya 10 y’Itegeko Nº21/2012 ryo ku wa 14/06/2012 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi iteganya ko “Ntawe ushobora gufatirwa icyemezo atumviswe cyangwa ngo ahamagarwe”. [41] Ingingo ya 117 y’iryo tegeko yo iteganya ko “Guhatirwa kugoboka mu rubanza bikorwa ku muntu wese utaburana urubanza akaba ategereje ko rucibwa ngo arutambamire kandi hari umuburanyi ushaka kumufatanya n’uwo baburana ngo abatsindire mu rubanza rumwe”. [42] Inyandiko zigize urubanza zigaragaza ko Uwimbabazi Jean-Paul ari we watanze ikirego bwa mbere mu Rukiko Rukuru rw’Ubucuruzi arega BRD, n’ubwo mu myanzuro yayo yo kwiregura iyo banki yasoje isaba ko Mukabutera ategekwa kwishyura umwenda yishingiye afatanyije na Uwimbabazi wagurijwe, ntiyigeze isaba ko nawe ahamagazwa muri urwo Rukiko kugira ngo agire ibyo ategekwa, iburanisha ry’urubanza ririnda ripfundikirwa atabaye umuburanyi. [43] Hashingiwe ku bimaze kuvugwa no ku ngingo ya 117 y’Itegeko Nº21/2012 ryo kuwa 14/06/2012 ryavuzwe, Urukiko rurasanga kuba hari amasezerano Mukabutera yagiranye na BRD yishingira umwenda wafashwe na Uwimbabazi, ubwabyo bidahagije ngo ategekwe kwishyura uwo mwenda n’ibiwukomokaho kuko atigeze aba umuburanyi ku rwego rubanza. - Ku bijyanye n’Ubujurire bwa Uwimbabazi Jean-Paul bwuririye ku bwa BRD n’amafaranga asabwa na BRD. [44] Me Zitoni Pierre Claver avuga ko BRD ariyo yatumye umushinga wa Uwimbabazi utunguka nk’uko byari biteganyijwe, ikaba kandi yaranze kumuha amafaranga yari yaramwemereye bikamuteza igihombo, ko rero kubera iyo mpamvu ayisaba indishyi zingana na 50.000.000Frw. [45] Me Mafaranga Anastase avuga ko indishyi uburanira Uwimbabazi asaba nta shingiro zifite, ko ahubwo nayo nk’uko yabigaragaje mu mwanzuro wayo w’ubujurire, isaba ko Uwimbabazi yayiha amafaranga y’ikurikiranarubanza n’igihembo cya Avoka angana 1.000.000Frw. UKO URUKIKO RUBIBONA [46] Urukiko rurasanga indishyi Me Zitoni Pierre Claver uburanira Uwimbabazi Jean-Paul asaba atazihabwa kubera ko nk’uko byagaragajwe muri uru rubanza, nta kosa yagaragaje BRD yakoze ryatuma icibwa indishyi. [47] Urukiko rurasanga amafaranga y’ikurikiranarubanza n’igihembo cya Avoka BRD isaba iyakwiye, ariko kubera ko ayo isaba ari ikirenga, Uwimbabazi Jean- Paul akaba agomba guha iyo banki 500.000Frw y’ikurikiranarubanza n’igihembo cya Avoka kuri uru rwego. [48] Urukiko rusanga nanone mu gihe BRD yagenewe inyungu zisanzwe n’iz’ubukererwe zijyanye n’umwenda yatanze, nta mpamvu indishyi yari yagenewe n’Urukiko Rukuru rw’Ubucuruzi z’uko Uwimbabazi atubahirije amasezerano zahamaho, Uwimbabazi akaba

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agomba kuyiha gusa 500.000Frw y’ikurikiranarubanza n’igihembo cya Avoka yo ku rwego rubanza. III. ICYEMEZO CY’URUKIKO [49] Rwemeje ko ubujurire bwa BRD bufite ishingiro kuri bimwe; [50] Rwemeje ko ubujurire bwuririye ku bundi bwa Uwimbabazi Jean-Paul nta shingiro bufite. [51] Rwemeje ko imikirize y’urubanza RCOM0119/11/HCC rwaciwe n’Urukiko Rukuru rw’Ubucuruzi kuwa 02/03/2012 ihindutse ku byerekeye amafaranga Uwimbabazi Jean-Paul agomba kwishyura. [52] Rutegetse Uwimbabazi Jean-Paul kwishyura BRD amafaranga y’umwenda yamuhaye n’inyungu zayo angana na 609.050.531Frw, hamwe na 1.000.000Frw y’ikurikiranarubanza n’igihembo cya Avoka yo ku nzego zombi urubanza rwaburanishijwemo, yose hamwe akaba 610.050.531Frw. [53] Rutegetse Uwimbabazi Jean Paul kwishyura amagarama y’urubanza angana na 100.000Frw. ECOBANK v. KAJANGWE [Rwanda URUKIKO RW’IKIRENGA – RCOMA 0152/11/CS (Kayitesi, P.J., Mukandamage na Kanyange, J.) 10 Mutarama 2014] Amategeko y’ubucuruzi – Iyishyurwa ry’imyenda itanzwe na banki – Ibarwa ry’umwenda remezo n’inyungu ku myenda yatanzwe mu bihe bitandukanye nyuma igahuzwa – Itangwa ry’ibimenyetso mu manza z’ubucuruzi – Ugomba gutanga ibimenyetso – Urega agomba kugaragaza ibimenyetso by’ibyo aregera, iyo abibuze uwarezwe aratsinda –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 imiburanishirize y’imanza z’ubucuruzi – Ikirego kigamije kwiregura – Ikirego kitakiriwe mu rwego rwa mbere, iyo kijuririwe ntigifatwa nk’aho gitanzwe bwa mbere mu rwego rw’ubujurire – Ikirego kigamije kwiregura nticyakirwa iyo gitanzwe nyuma y’iburanisha ry’ibanze – Itegeko nº 45/2007 ryo kuwa 11/09/2007 rihindura kandi ryuzuza itegeko nº18/2004 ryo kuwa 20/06/2004 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, ingingo ya 351 nonies. Incamake y’ikibazo: ECOBANK yareze Kajangwe mu Rukiko Rukuru rw’Ubucuruzi imwishyuza inguzanyo yamuhaye ingana na 78.500.000 Frw biza kugera ku mwenda ECOBANK ivuga ko akomoka kuguhuza imyenda ungana na 136.898.167 F ubariwemo umwenda remezo n’inyungu zawo, nyuma kandi ECOBANK yaje kumumenyesha ko ayibereyemo umwenda ungana 234.442.167 Frw. Kajangwe yasobanuye ko yamaze kwishyura umwenda ungana na150.000.000frw yagurishijwe Hotel Burundi Palace anasaba gusonerwa

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88.000.000 Frw ko rero hasigaye kwishyura inyungu, akaba atumva ukuntu Ecobank yakongera kumurega umwenda remezo n’inyungu zawo. Ecobank nk’umunyamwuga ntiyabashije kugaragaza uburyo yahuje imyenda ya Kajangwe ayibereyemo, kugira ngo hanamenyekane inkomoko, ingano n’uburyo imyenda yahujwe yagombaga kwishyurwa. Mu iburanisha kandi Kajangwe yatanze ikirego kigamije kwiregura gisaba indishyi z’igihombo yatewe no kwishyura umwenda utari ngombwa, indishyi z’akababaro, iz’imbonezamusaruro, iz’impozamarira n’izo kudahabwa inguzanyo zose zingana na 2.000.000.000 frw, Urukiko Rukuru rw’Ubucuruzi rwemeje ko habayeho amasezerano hagati ya ECOBANK na Kajangwe yo guhuza imyenda yari ayibereyemo kandi ko hari amabaruwa bank yamwandikiye agaragaza ko yari yaramaze kwishyura umwenda remezo hasigaye inyungu maze ruvuga ko ECOBANK itabashije kugaragaza umwenda iregera.Ku kijyanye n’ikirego cya Kajangwe, Urukiko Rukuru rwanze kucyakira kuko cyatanzwe gikerewe nyuma y’iburanisha ry’ibanze. ECOBANK yajuririye Urukiko rw’Ikirenga ivuga ko Urukiko Rukuru rw’ubucuruzi rwemeje ko itsinzwe no kutagaragaza ibimenyetso by’umwenda nyakuri kandi yaragaragaje amasezerano yashyizweho umukono n’impande zombi. Kajangwe yakomeje gushimangira ko ECOBANK itazi neza umwenda ayibereyemo nk’uko bigaragara mu kwivuguruza yagiye igaragaza mu kubara amafaranga ayirimo. Kajangwe nawe yatanze ubujurire bwuririye kubundi avuga ko Urukiko Rukuru rw’Ubucuruzi rwanze kwakira ikirego cye cyo kwiregura kigamije gusaba indishyi ku mpamvu zidafite ishingiro, agasaba ko Urukiko rw’Ikirenga ko rwacyakira. Kuri iki kibazo ECOBANK yo ikavuga ko ari ikirego gishya atangiye mu rwego rw’ubujurire kuko iby’indishyi asaba bitigeze biburanwaho mu rwego rwa mbere, bityo ko budakwiye kwakirwa. Incamake y’icyemezo: 1. Urega agomba kugaragaza ibimenyetso by’ibyo aregera. Iyo abibuze uwarezwe aratsinda. ECOBANK, n’ubwo ishingira ku masezerano yo kuwa 05/07/2005 yerekeranye no guhuza imyenda, ntigaragaza neza imyenda yahujwe iyo ariyo n’ingano ya buri mwenda kugira ngo haboneke umwenda remezo uwajuriye yaregeye n’uburyo wari kuzishyurwa. Ibivugwa ahubwo muri ayo masezerano byumvikanisha ko yari ay’umwenda mushya uwarezwe yagombaga guhabwa amaze gutanga “étude de faisabilité” n’ingwate yasabwaga, akaba rero adakwiye gufatwa nk’ikimenyetso cy’umwenda ukomoka ku myenda ibiri uwajuriye avuga ko yahujwe. 2. Ikirego kigamije kwiregura gitanzwe nyuma y’iburanisha ry’ibanze nticyakirwe, iyo kijuririrwe mu bujurire bwuririye ku bundi, ntigifatwa nk’igitanzwe bwa mbere mu rwego rw’ubujurire, kikaba kigomba kwakirwa kigasuzumwa. Ikirego kigamije kwiregura gitanzwe nyuma y’iburanisha ry’ibanze nticyakirwa, bityo ubujurire bwuririye ku bundi bwatanzwe na Kajangwe bukaba nta shingiro bufite kuko Urukiko Rukuru rw’Ubucuruzi nta kosa rwakoze mu kwanga kwakira ikirego cye. Ubujurire nta shingiro bufite. Ubujurire bwuririye ku bundi nta shingiro bufite. Amagarama aherereye ku wajuriye. Amategeko yashingiweho:

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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 45/2007 ryo kuwa 11/09/2007 rihindura kandi ryuzuza itegeko nº18/2004 ryo kuwa 20/06/2004 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, ingingo ya 351 nonies. Nta manza zifashishijwe. Urubanza I.IMITERERE Y’URUBANZA [1] ECOBANK yareze Kajangwe Callixte mu Rukiko Rukuru rw’Ubucuruzi imwishyuza umwenda remezo wa 136.898.167 Frw n’inyungu zawo, ukubiye mu mazeserano yo guhuza imyenda ivuga ko bagiranye tariki ya 05/07/2005, bakumvikana ko uzishyurwamu mezi 96 ku nyungu ya 15%, ariko Kajangwe we akavuga ko atari amasezerano ahuriza hamwe imyenda, ahubwo wari umushinga w’amasezerano yo kugura imodoka zikora ubwikorezi mpuzamahanga, iyo nguzanyo ikaba itarigeze itangwa kuko habuze ingwate. [2] Urukiko rwemeje ko habayeho amasezerano hagati ya ECOBANK na Kajangwe, ko ariko atari ay’inguzanyo nshya, ahubwo umwenda uyavugwamo wa 136.898.167 Frw wari igiteranyo cy’imyenda itandukanye Kajangwe yari abereyemo iyo Banki, kugirango ahabwe ingengabihe imwe yo kwishyura, awishyurire no kuri konti imwe nk’uko yari yabisabye. [3] Ku kibazo cyo kumenya niba Kajangwe yarishyuye uwo mwenda, urukiko rwasanze hari amabaruwa Banki yamwandikiye agaragaza ko yari yaramaze kwishyura umwenda remezo hasigaye inyungu, bikaba bitumvikana ukuntu iregera umwenda remezo n’inyungu zawo, maze ruvuga ko itabashije kugaragaza ibimenyetso by’umwenda iregera. Urukiko na none rwanze kwakira ikirego cyo kwiregura cya Kajangwe kigamije gusaba indishyi kuko cyatanzwe gikerewe nyuma y’iburanisha ry’ibanze. [4] ECOBANK yujuriye mu Rukiko rw’Ikirenga ivuga ko urukiko rwemeje ko itsinzwe no kubura ibimenyetso by’umwenda kandi yagaragaje amasezerano yashyizweho umukono n’impande zombi, ayo masezerano akaba ari itegeko ku bayagiranye, igasaba rero ko Kajangwe yayishyura 136.898.167 Frw yemeye ko ayibereyemo kubera ko itakimukurikiranyeho inyungu zayo kuko yashyizwe muri cyiciro cya 5 (classe 5) na Banki Nkuru y’Igihugu kuko yananiwe kwishyura. [5] Mu bujurire bwuririye ku bundi, Kajangwe avuga ko Urukiko Rukuru rw’Ubucuruzi rwanze kwakira ikirego cye cyo kwiregura kigamije gusaba indishyi ku mpamvu zidafite ishingiro, agasaba ko uru rukiko rwacyakira, maze ECOBANK ikamuha indishyi zose hamwe zingana na 2.000.000.000 Frw zikubiyemo iz’imbonezamusaruro ku gihombo yatewe no kugurisha hoteli ye “Burundi Palace”, igihombo yatewe no kudahabwa inguzanyo yo kugura “bus” 2 nk’uko byari biteganyijwe mu mushinga, igihombo yatewe no kwishyura umwenda utari ngombwa kubera ko umwenda we wavanzwe n’uwa sosiyete CBS, indishyi z’akababaro n’amafaranga y’ikurikiranarubanza n’igihembo cya avoka.

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[6] Iburanisha ry’urubanza ryabereye mu ruhame tariki ya 23/07/2013, kuwa 24/09/2013 no kuwa 17/12/2013, ECOBANK iburanirwa na Me Kayitare Serge, naho Kajangwe Callixte yunganiwe na Me Shumbusho Philbert, Me Niyondora Nsengiyumva na Me Musore Gakunzi Valery. II. IBIBAZO BIGIZE URUBANZA N’ISESENGURA RYABYO a. Kumenya niba hari ibimenyetso by’umwenda Kajangwe abereyemo ECOBANK byirengagijwe n’urukiko. [7] Me Kayitare uburanira ECOBANK avuga ko urukiko rwemeje ko itsinzwe kubera ko itagaragaje ikimenyetso nyakuri cy’umwenda Kajangwe ayibereyemo, nyamara itanga ikirego yarasabaga kwishyurwa 136.898.167Frw hiyongereyeho n’inyungu, ayo mafaranga akaba agaragazwa n’amasezerano y’umwenda yasinyweho n’impande zombi kuwa 05/07/2005 yashyikirijwe urukiko. Kuba rero ngo ayo masezerano yarasinywe mu buryo bwemewe n’amategeko, agomba guhabwa agaciro. [8] Me Kayitare asobanura ko tariki ya 24/01/1997, Kajangwe yasabye inguzanyo ya 78.500.000 Frw yo kumufasha kwishyura umwenda yari abereyemo“Banque Commerciale du Burundi” na “Société Burundaise de Financement”, akayihabwa, ko na none tariki ya 09/10/1997 yagiranye imishyikirano na BCDI ayisaba ko ihuriza hamwe imyenda “ société “ ye CBS (Compagnie de bons Services) yari ibereyemo BCDI akaba ariwe uzayishyura binyuze kuri konti ye yari asanganywe muri iyo banki, arabyemererwa nk’uko bigaragara muri “notification de reprise des engagements CBS” yo kuwa 10/10/1997 aho yabonye kandi akemera (lu et approuvé) ko iyo myenda yahujwe yanganaga na 94.672.680 Frw. [9] Me Kayitare avuga kandi ko muri“note”yandikiwe Umuyobozi Mukuru wa BCDI kuwa 06/07/2001, mu bitabo bya banki byagaragaraga ko Kajangwe ayibereyemo umwenda remezo wa 234.442.167 Frw n’inyungu zingana na 88.638.580 Frw bibazwe kuva kuwa 17/06/1999 kugeza uwo munsi. [10] Me Kayitare akomeza asobanura ko tariki ya 06/08/2001 Kajangwe yandikiye BCDI ayemerera kugurisha Hôtel Burundi Palace yari afite i Burundi kugirango agabanye uwo mwenda, akaba muri iyo baruwa atarigeze ahakana ingano yawo kandi yari yarawumenyeshejwe nk’uko abyiyemerera mu gika cya mbere cyayo, ahubwo akaba yarashimiye banki ko yemeye kumukuriraho inyungu za 88.000.000 Frw. [11] Nyuma y’aho iyo Hôtel igurishirijwe tariki ya 30/07/2003, Kajangwe na none ngo yagiranye amasezerano y’ubwumvikane na BCDI (acte transactionnel), impande zombi zumvikana ko asigayemo umwenda wa 91.318.226 Frw, uzishyurwa mu myaka 10 ku nyungu za 15%, akajya yishyura 1.473.281 Frw buri kwezi, ko kandi ayo masezerano asimbuye andi mamenyekanisha yose (diverses notifications) ndetse n’ubundi bwumvikane bwose bwaba bwarabaye mbere. [12] Me Kayitare avuga na none ko tariki ya 21/07/2003, Kajangwe yongeye gusaba “découvert”ya 20.000.000 Frw ayihabwa kuwa 14/08/2003 nk’uko bigaragara kuri “contrat d’octroi du découvert temporaire de 20.000.000 Frw” yabonye kandi yemeye akayishyiraho umukono.

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[13] Tariki ya 24/06/2005, Kajangwe ngo yongeye kwandikira BCDI ayigezaho uburyo yumva bwamufasha kwishyura umwenda ayifitiye, yongera gusaba guhuza imyenda yavuzwe haruguru kugira ngo azayishyure mu myaka 8, mu ngwate yatanze hakaba harimo n’imigabane yari afite muri BCDI igera kuri 3.655. BCDI ngo yarabimwemereye mu ibaruwa yamwandikiye tariki ya 29/06/2005, imumenyesha ko nyuma yo guhuza imyenda, isanze umwenda remezo ugeze kuri 136.898.167 Frw, uwo mwenda Kajangwe ngo ntiyawuhakanye, ahubwo ku itariki ya 05/07/2005 yashyize umukono ku masezerano awemeza, hakaba hari hakubiyemo n’uburyo azagenda awishyura. Kuri iyo tariki na none Kajangwe ngo yahaye BCDI uburenganzira bwo kumugurishiriza imigabane ye kugirango yishyure umwenda ayibereyemo wa 136.898.167 Frw. [14] Me Kayitare avuga rero ko bitumvikana ukuntu Kajangwe yahakana izo nguzanyo zahujwe abyisabiye, ko ndetse nta n’impamvu atanga yatumye ashyira umukono we ku masezerano atagaragarije Banki ko uwo mwenda atariwo. [15] Avuga ko kuba ECOBANK yarigeze kumubwira kera ko ayibereyemo umwenda wa 594.317.302 Frw yasanze ari amakosa irabikosora imusaba n’imbabazi imubwira ko ari ukwibeshya ko ahubwo umwenda ari 153.483.397 Frw, ko ariko ECOBANK yasanze KAJANGWE ari muri “classe 5”, atakomeza kubarirwa inyungu nk’uko Urukiko Rukuru rw’Ubucuruzi rwabyemeje mu rundi rubanza aho rwavuze ko umuntu uri mu rwego nk’urwo, iyo watinze kumurega, utamusaba n’inyungu. [16] Mu kwiregura kwe, Kajangwe avuga ko yatangiye gukorana na BCDI kuwa 22/01/1997 imuha inguzanyo ya 78.500.000 Frw ayatangira ingwate zari zisanzwe zifitwe na Banque Commerciale du Burundi kuko yari imaze kumwishyurira umwenda yari afite muri iyo banki, igitangaje akaba ari uko BCDI yandikishije izo ngwate kugira ngo zishyure umwenda wa 185.000.000 Frw kandi atari ukuri. [17] Ku byerekeranye no kuba yaremeye kwishyura imyenda ya sosiyete CBS, Kajangwe avuga ko atari ukuri kubera ko byari gushoboka ari uko impande zose zibyemera, ni ukuvuga Banki iberewemo umwenda, CBS ihawe umwenda na Kajangwe wemeye kwishyura. Asanga rero ibyo uhagarariye banki avuga nta gaciro byahabwa mu rwego rw’amategeko, akavuga ko atanemera imishyikirano ivugwa ko yagiranye na banki mbere yo gushyira umukono ku nyandiko yemera kwishyurira CBS iyo myenda ingana na 94.672.680 Frw. Byongeye kandi ngo ntabwo ECOBANK yigeze igaragaza ko CBS yananiwe kwishyura ngo ibihereho isaba Kajangwe kuyishyurira. [18] Kajangwe avuga ko bitumvikana ukuntu tariki ya 10/10/1997 yari kwemera kwishyura imyenda ya CBS mu gihe nawe yari yananiwe kwishyura umwenda we ECOBANK yamwihanangirizaga imusaba kwishyura, kubera ko kuwa 30/07/1997 yamubwiye ko ayibereyemo 8.599.805 Frw, kuwa 23/09/1997 ikamumenyesha ko ayirimo 185.249.177 Frw n’ibirarane bya 11.052.101 Frw atazi inkomoko zayo. [19] Asanga rero ari uburiganya ECOBANK yamukoreye ifata 94.672.680 Frw + 78.500.000 Frw + 11.052.101 Frw = 184.224.781 “arrondi à 185.000.000 Frw”, akaba atekereza ko yabikoze kugira ngo ibone uburyo ihamana ingwate ze kubera ko zarutaga kure umwenda yahawe wa 78.500.000 Frw.

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[20] Kajangwe avuga kandi ko ECOBANK yagize ukwivuguruza gukomeye kuko mu bihe bitandukanye yagiye imumenyesha umwenda ivuga ko yishyuza umwenda remezo cyangwa inyungu zawo cyangwa byombi icyarimwe mu buryo bukurikira: - Tariki ya 05/07/2005 ECOBANK yavugaga 136.898.167 ariyo yaregeye; - Kuwa 18/01/2007 ECOBANK yavuze umwenda wa 594.317.302 agizwe n’umwenda remezo n’inyungu; - Kuwa ya 26/01/2007, mu gusaba imbabazi, ECOBANK yavuze ko umwenda ari 153.483.397 agizwe n’inyungu gusa, nyamara ku mugereka w’ibaruwa hagaragazwa ko umwenda wa CBS ungana na 165.000.000 Frw utareba Kajangwe uhuzwa na 78.500.000 Frw ye, yose hamwe akaba 243.500.000 Frw yarangije kuwishyura kimwe n’inyungu za miliyoni 45.9, bikaba bitagaragara kuri konti ye nº 01093-01-92 aho yaherewe inguzanyo ya 243.500.000 ivugwa ko yarangije kwishyura n’aho asigaye 153.483.397 (solde) imwishyuza akomoka. - Tariki ya 27/04/2007 ECOBANK yavuze ko ayifitiye umwenda ungana na 192.017.960 Frw agizwe n’umwenda remezo n’inyungu. - Kuwa 15/09/2010 ivuga ko umwenda ungana na 425.923.843 Frw harimo uw’iremezo n’inyungu, itagaragaza inkomoko yawo. [21] Ku bijyanye n’inyandiko yandikiwe umuyobozi wa BCDI kuwa 06/07/2001 ECOBANK ishingiraho ivuga ko ayibereyemo umwenda wa 234.442.167 Frw n’inyungu za 88.638.580 zibazwe kuva kuwa 17/06/1999 kugeza kuwa 06/07/2001, Kajangwe avuga ko atayizi kuko ari “correspondance interne” ya Banki. Avuga ko ahubwo yamenyeshejwe mu magambo ko umwenda wose kugeza kuwa 31/12/2001 ari 233.379.354 Frw nk’uko anagaragara kuri “historique de compte”, uretse ko nayo yaje kugaragara ko nta kuri kurimo, akaba ari nawo washingiweho hagurishwa “Hôtel Burundi Palace”. [22] Ku byerekeranye n’uko yamenyeshejwe uwo mwenda wa 234.442.167 Frw ngo ntawuhakane, avuga ko ECOBANK idashaka kubwiza ukuri urukiko, kuko ariyo yabanje kugaragaza impungenge ku myishyurire ye, imuha iminsi 30 ngo abe yarangije kwishyura, imubwira ko yamaze kubona umuguzi ugura“Hôtel Burundi Palace”witwa BARCO TRADING SA ku giciro cya 150.000.000 Frw. Mu gusubiza ku ibaruwa ya ECOBANK, Kajangwe avuga ko yemeye ko igurishwa kuri icyo giciro n’ubwo “expertise” yayo yari 299.361.000 Frw, maze agasonerwa 88.000.000 Frw, ariko ntibyakorwa. Asanga rero ntacyo ECOBANK yagombye kuba imwishyuza uhereye tariki ya 30/04/2002, ahubwo yari kumusubiza 4.620.646 Frw. [23] Ku byerekeranye n’amasezerano yo kuwa 05/07/2005 ECOBANK ivuga ko ari ikimenyetso Urukiko Rukuru rw’Ubucuruzi rwirengagije, Kajangwe avuga ko atari arebana n’imyenda yahujwe, ko ahubwo yari amasezerano yerekeye inguzanyo ku mushinga wo kugura “Bus” zitwara abantu ku muhanda mpuzamahanga Kigali-Kampala, akaba yari yasabye inguzanyo ya 143.000.000 Frw agaragara muri “étude de faisabilité financière” yahaye ECOBANK, yo kwishyurwa mu myaka 8 ku nyungu za 15% ku mwaka. Avuga ko kubera ko Banki yamusabye uruhare rwe kandi nta mafaranga yari afite, yayisabye kuyamutangira yose, maze bagirana amasezerano yo kumugurishiriza imigabane 4.000 ye muri iyo Banki ku mafaranga 150.000.000 Frw, ECOBANK ikiyishyura 80.000.000 Frw nk’uruhare rwe atanze, nayo ikamuha 70.000.000 Frw kugira ngo azashobore kugura ubwishingizi bwa “Bus” no kuzirihira imisoro n’ibindi kugira ngo uwo mushinga ushyirwe mu bikorwa.

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[24] Akomeza avuga ko ECOBANK itubahirije ayo masezerano ku mpamvu y’uko yabuze ugura imigabane 4.000, hagurwa gusa 1.334 ku mafaranga 53.360.000 Frw imwemerera ko imuha 50.000.000 Frw nka “crédit de caisse” ibindi akimenya. Avuga ko birangiye ECOBANK yamwandikishije ibaruwa yo kuwa 24/06/2005 imutegeka ibyo agomba kuyiha nk’ingwate, ko kandi agomba kwemera ko iyo “crédit de caisse” imwemereye ifatanywa na “crédit amortissable” yari asanganywe kugira ngo BNR itazabona ko ahawe indi nguzanyo kandi yari muri “classe 5” kubera kutishyura, bigatuma ECOBANK ibihanirwa. [25] Kajangwe avuga na none ko ECOBANK yamusubije tariki ya 29/06/2005 ku byo yari yasabye, umwihariko akaba ari uko yavugaga ko yarangije guteranya izo nguzanyo n’ubwo idasobanura izo arizo cyangwa uko byakozwe, igiteranyo kikaba 136.898.167 Frw. Ikindi ngo cyerekana nta shiti ko harimo inguzanyo nshya ngo nuko muri iyo baruwa Banki yivugira ko mbere y’uko ubwo bwumvikane bushyirwa mu bikorwa bizabanzirizwa n’uko ariha ibirarane by’ukwezi kwa 3, 4, 5 n’ukwa 6/2005 bingana na 5.893.124 Frw, byerekana ko rero bitari uguhuza inguzanyo za kera, akibaza n’impamvu ECOBANK yahereye ku birarane byo mu kwezi kwa 3 batangira umushinga wa “Bus”, ibindi ikabyihorera, akaba atumva n’icyatumaga bamuha “ délai de grâce “ y’amezi 2 niba harahuzwaga imyenda y’inguzanyo za kera. [26] Ikindi ngo kigaragaza ko ayo masezerano yari ay’inguzanyo nshya, igamije kumufasha gushyira mu bikorwa umushinga wo kugura “Bus” 2zitwara abagenzi ECOBANK yari yashyikirijwe ikanawemera, zagombaga kuba imwe mu ngwate y’uwo mwenda, ni uko : - ECOBANK itabasha kugaragaza imyenda yahujwe ikangana na 136.898.167 Frw, ndetse n’amasezerano ubwayo ntabivuga. - Amasezerano ubwayo yitwa ay’inguzanyo, azatangira gushyirwa mu bikorwa tariki ya 30/07/2005, ingingo yayo ya 2 ikavuga ko inyungu zizatangira kubarwa nyuma y’ukwezi kumwe amafaranga amaze gushyirwa kuri konti ya Kajangwe. - Ingingo ya 4 y’amasezerano ikavuga ko Banki igomba kwandika mu bitabo byayo umunsi amafaranga yatanzwe (décaissement ou deblocage de fonds), ingingo ya 8 ikavuga ko mu gihe inguzanyo itanzwe Kajangwe nawe azatanga ingwate zivugwa muri iyo ngingo. [27] Kajangwe asanga rero ECOBANK idashobora kwishyuza umwenda itigeze imuha kuko kuwa 16/12/2005 yaje gusesa ayo masezerano, ahinduka 153.483.397 Frw, akibaza impamvu atariwo mubare aregwa ahubwo akaregwa 136.898.167 Frw. UKO URUKIKO RUBIBONA [28] 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 ibimenyetso by’ibyo aregera. Iyo abibuze, uwarezwe aratsinda”. [29] Isesengura ry’amasezerano yabaye tariki ya 05/07/2005 hagati ya ECOBANK na Kajangwe, rigaragaza ko ayo masezerano yari ay’umwenda ungana na 136.868.167 Frw ahawe nka “découvert amortissable” azishyura mu gihecy’amezi 96 n’inyungu zawo za 15 %, kuva tariki ya 30/07/2005 (ingingo ya 1 n’iya 2), hakanavugwamo ko impamvu yayo ari “consolidation”, ko inyungu zizatangira kubarwa haherewe ku itariki amafaranga azaba yayahawe, ko Kajangwe azahabwa ingengabihe y’uburyo bwo kwishyura (plan de

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remboursement) nayo igize igice cy’amasezerano (ingingo ya 3), ko mu ngwate zitanzwe harimo “nantissement des bus, procuration de la vente des bus”na “procuration de la vente des actions restant après la vente de 1334 titres”, ko kandi mu nyandiko agomba gushyikiriza banki harimo na “étude de faisabilité du projet d’exploitation des bus”. [30] Urukiko rurasanga aya masezerano, n’ubwo yanditsemo ko impamvu yayo ari uguhuza imyenda (consolidation), atagaragaza mu buryo busobanutse bw’imibare, imyenda ya Kajangwe yahujwe iyo ariyo n’uko yanganaga, kugirango haboneke umwenda remezo (capital) wa 136.868.167 Frw, n’uburyo wari kuzishyurwa, mu gihe Kajangwe yemera ko yari afite umwenda yishyuraga wa 91.318.226 Frw. ECOBANK na none ntigaragaza “plan de remboursement” yamukoreye ivugwa muri ayo masezerano, uretse ko nta n’ikigaragaza ko ayo mafaranga Kajangwe yayahawe (décaissement) nk’uko bivugwa muri ayo masezerano. [31] Urukiko rurasanga ahubwo, ibivugwa muri ayo masezerano byumvikanisha ko yari ay’umwenda mushya Kajangwe yagombaga guhabwa y’umushinga wo kugura bus 2, amaze gutanga “étude de faisabilité” n’ingwate yasabwaga harimo n’izo modoka, akaba rero adakwiye gufatwa nk’ikimenyetso cy’umwenda ukomoka ku myenda ibiri ECOBANK ivuga ko yahuje. [32] Ku byerekeranye n’uko ECOBANK ivuga ko Kajangwe ari we wasabye ko imyenda ye ihuzwa, bigakorwa akabimenyeshwa akanabyemera, ubu akaba abihakana, urukiko rurasanga icyari kumara impaka ari uko ECOBANK, nk’umunyamwuga, yari gushyikiriza uru rukiko, nk’uko rwanabisabye ariko ntibikorwe, uburyo yabaze imyenda ya Kajangwe, maze ikayihuriza hamwe mbere yo gusinya amasezerano yavuzwe, kugira ngo hamenyekane inkomoko, n’ingano y’imyenda yahujwe igize umwenda aregwa, n’uburyo wagombaga kwishyurwa (plan de remboursement). [33] Byongeye kandi bigaragara ko nyuma yo gusinya ayo masezerano, ECOBANK yagiye imenyesha Kajangwe umwenda mu buryo butandukanye kugeza ubwo tariki ya 26/01/2007, yamwandikiye ibaruwa RMU/GUD/002/01-07 imumenyesha ko, imaze gusuzuma neza imibare, isanga umwenda ayifitiye ari 153.483.397 Frw nk’uko biri ku mugereka w’ibaruwa, bamusaba imbabazi ko mbere bari bakoze amakosa yo kumubarira nabi, banamubwira ko agomba kurangiza kuwishyura bitarenze tariki ya 30/01/2007. [34] Harebwe umugereka w’iyo baruwa, banki yemezaga ko Kajangwe yamaze kwishyura 243.500.000 Frw y’umwenda remezo n’inyungu zingana na 45,9 millions, asigaye 153.483.397 Frw akaba agizwe 100% n’inyungu. Na none tariki ya 27/04/2007 yabwiwe ko umwenda ari 192.017.960 Frw, kuwa 15/09/2010 yishyuzwa 425.923.843 Frw, bikaba bitumvikana uburyo nyuma yaje kuregwa gusa umwenda remezo ungana na 136.868.167 Frw, mu gihe nayo yemeraga ko igisigaye yishyuzwa ari inyungu gusa. [35] Urukiko rurasanga rero nk’uko n’Urukiko Rukuru rw’Ubucuruzi rwabibonye, nta bimenyetso ECOBANK itanga by’umwenda wahujwe iregera, bityo ubujurire bwayo nta shingiro bufite.

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b. Kumenya niba ikirego kigamije kwiregura cyatanzwe na Kajangwe mu Rukiko Rukuru rw’Ubucuruzi cyaragombaga kwakirwa, niba kandi ubujurire bwe bwuririye ku bundi bwakwakirwa. [36] Me Kayitare uhagarariye ECOBANK avuga ko ubujurire bwa Kajangwe bwuririye ku bundi budakwiye kwakirwa ngo busuzumwe kubera ko ari ikirego gishya atangiye mu rwego rw’ubujurire kuko iby’indishyi asaba bitigeze biburanwaho mu rwego rwa mbere, bikaba kandi ntaho bihuriye n’ikirego ECOBANK yatanze kigamije kwishyuza umwenda ukomoka ku masezerano yo kuwa 05/07/2005, nta n’aho bihuriye no kuba Kajangwe mbere y’ayo masezerano yari yaratse inguzanyo ntayihabwe, bikaba rero byaratanzwe mu buryo bunyuranije n’ingingo za 167 na 168 y’Itegeko ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi. Asanga niba Kajangwe ashaka kubiregera yabitangira ikirego ukwabyo. [37] Kajangwe n’abamwunganira bavuga ko ikirego kigamije kwiregura yatanze mu Rukiko Rukuru rw’Ubucuruzi rwanze kucyakira ku mpamvu zidafite ishingiro, akaba rero atari gishya. [38] Ku byerekeranye n’isano icyo kirego gifitanye n’icyo ECOBANK yareze Kajangwe, bavuga ko kigamije kugaragaza ko umwenda aregwa bivugwa ko ari uwasigaye nyuma yo kumugurishiriza Hôtel ari uburiganya yakorewe kuko yishyujwe umwenda urenze uwo yahawe, bakabisabira indishyi zingana na 2.000.000.000Frw zikubiyemo indishyi mbonezamusaruro, indishyi z’akababaro, amafaranga y’ikurikiranarubanza n’igihembo cya avoka mu buryo bukurikira : - Indishyi mbonezamusaruro za 949.922.632 Frw y’igihombo yatewe n’igurishwa rya “Hôtel Burundi Palace”; - Indishyi za 508.278.816 Frw z’igihombo yatewe no kuba ECOBANK itaramuhaye inguzanyo yamwemereye yo kugura “Bus 2” nk’uko byari biteganyijwe mu mushinga yayihaye hakabamo 143.464.457 Frw y’inguzanyo yagombaga kubona; - 88.136.699 Frw ya “acompte versé + intérêts”za 15 %; - Amafaranga 157.319.287 Frw y’igihombo yatewe no kwishyura umwenda utari ngombwa wa 91.318.226 Frw; - Indishyi mpozamarira ku muryango we zingana na 420.000.000 Frw kubera ko ECOBANK yamushyize mu kato k’abadashobora gukorana na Banki zose zo mu Rwanda (classe 5) kuva mu 1998 byatumye adashobora kugira icyo yimarira n’umuryango we, ikanamurega imubeshyera ko ayifitiyeumwenda wa 594.317.302 imbere y’Umukuru w’Igihugu n’abashoramari bagenzi be bikamutera igisebo n’ipfunwe. - Amafaranga 20.000.000 Frw y’igihembo cya Avoka. UKO URUKIKO RUBIBONA [39] Ku byerekeranye n’uko ikirego kigamije kwiregura cya Kajangwe cyaba ari gishya gitangiwe bwa mbere mu bujurire, Urukiko rurasanga atari ukuri kuko urukiko rubanza rwagisuzumye rugasanga kidakwiriye kwakirwa kuko cyatanzwe gikerewe, bityo ubujurire bwuririye ku bundi yatanze bukaba bugomba kwakirwa bugasuzumwa.

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[40] Ku birebana no gutanga ikirego kiregera kwiregura, ingingo ya 351 nonies, igika cya mbere y’Itegeko nº 45/2007 ryo kuwa 11/09/2007 rihindura kandi ryuzuza itegeko nº 18/2004 ryo kuwa 20/06/2004 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, iteganya ko “ikirego kiregera kwiregura no kurega uwishingiye bikorwa mu buryo bwanditse mbere yo kurangiza iburanisha ry’ibanze”. [41] Ku byerekeranye no kumenya niba urukiko rubanza rwaragombaga kwakira ikirego cyo kwiregura cya Kajangwe, inyandiko ziri mu dosiye zigaragaza ko iburanisha ry’ibanze mu Rukiko Rukuru rw’Ubucuruzi ryatangiye tariki ya 14/04/2010, ababuranyi baritaba ariko nta myanzuro uregwa ari we Kajangwe yatanzwe, iburanishwa ryimurirwa tariki ya 23/06/2010, uwo munsi Me Muhozi Paulin wamuburaniraga asaba itariki yo kuburanisha urubanza mu mizi akazaba yatanze n’imyanzuro izubiza iya ECOBANK. Iburanisha ry’ibanze ryarashojwe, hemezwa ko urubanza ruzaburanishwa mu mizi tariki ya 1/9/2010. [42] Bigaragara ko mu mwanzuro wakiriwe mu iburanisha ryabaye tariki ya 9/3/2011 aribwo hagaragaye bwa mbere ikirego kiregera kwiregura cya Kajangwe, bityo kuba kitarakiriwe bikaba bifite ishingiro kuko cyatanzwe mu buryo bunyuranyije n’ingingo yavuzwe haruguru. [43] Hashingiwe ku byasobanuwe byose, Urukiko rurasanga, usibye impamvu zashingiweho zitandikanye n’izo mu rubanza rwajuririwe ku birebana n’ubujurire bwa ECOBANK, nta gihindutse ku cyemezo cyafashwe n’Urukiko Rukuru rw’Ubucuruzi. III. ICYEMEZO CY’URUKIKO [44] Rwemeje ko ubujurire bwa ECOBANK nta shingiro bufite. [45] Rwemeje kwakira ubujurire bwa KajangweCallixte bubwuririyeho. [46] Rwemeje ko ubwo bujurire bwuririye ku bundi nta shingiro bufite. [47] Rutegetse ECOBANK kwishyura amafaranga 40.800 Frw y’amagarama y’urubanza mu gihe cy’iminsi umunani (8), itayatanga, ayo mafaranga agakurwa mu byayo ku ngufu za Leta. 4. AMASEZERANO ASANZWE Y’UBUCURUZI TRADEMET S.A v. CROSS INVESTMENT COMPANY Ltd [Rwanda URUKIKO RW’UBUJURIRE – RCOMAA 00116/2022/CA, (Ngagi, P.J.,) 28 Gashyantare 2023] Amategeko agenga imiburanishirize y’ imanza z’ ubucuruzi – Gutambamira umutungo utimukanwa – Itambama ku mutungo rivanwaho iyo ryakozwe ku mutungo wagurishijwe mu buryo bwemewe n’ amategeko n’ ubwo uwawegukanye atabashije kuwiyandikaho ku mpamvu zitamuturutseho.

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Incamake y’ ikibazo: Uwitwa Kalinda Valens n’umugore we Nyirahabufite Epiphanie bagurishije imutungo yabo itimukanwa na sosiyete CROSS INVESTMENT COMPANY Ltd ihagarariwe na Frank Lyonson mu buryo bukurikije amategeko, maze bakorana amasezerano y’ ubugure mbere yo kwa notaire ariko uwaguze ntiyakora mutation ku mpamvu avuga zitamuturutseho. Sosiyete yitwa TRADEMET S.A itanga ikirego cyihutirwa mu Rukiko rw’Ubucuruzi irega KALINDA Valens isaba ko imitungo ye yagurishije sosiyete CROSS INVESTMENT COMPANY Ltd itambamirwa mu gihe hategerejwe ko urubanza ruri hagati yabo ruba itegeko. CROSS INVESTMENT COMPANY Ltd nayo yatanze ikirego cyo kurutambamira mu Rukiko Rukuru rw’Ubucuruzi isaba ko iryo tambama rivanwaho, ivuga ko yamenyeshejwe n’Ikigo gishinzwe imicungire y’ubutaka ko ubutaka butambamiwe hashingiwe ku rubanza rwategetse ko imitungo yanditse kuri Kalinda itambamirwa. KARINDA yaburanye yemera ko itambama ryabaye uwo mutungo waramaze kugurishwa, bityo ko ikirego cya CROSS INVESTMENT COMPANY Ltd gifite ishingiro.

TRADEMET yaburanye ivuga ko ikirego kidakwiye kwakirwa kuko imanza zabaye zose KALINDA Valens yari azirimo kandi akaba atarigeze agaragaza ko umutungo ufatirwa utakiri uwe. Urukiko Rukuru rw’Ubucuruzi rwaciye urubanza maze rwemeza ko ikirego cyatanzwe na CROSS INVESTMENT COMPANY Ltd gifite ishingiro, bityo ko itambama rivanyweho. TRADEMET ijuririra mu Rukiko rw Ubujurire isaba ko itambama ryashyizwe ku mitungo iburanwa rigumaho kuko ryakozwe mu buryo bukurikije amategeko. CROSS INVESTMENT COMPANY Ltd yiregura ivuga ko ubutaka yaguranye na KALINDA arubwayo kuko ntaho buhuriye n’urubanza ruri hagati ya KALINDA Valens na TRADEMET SA kandi ko amasezerano yose aba bombi bagiranye adashobora kugira ingaruka kuri CROSS INVESTMENT COMPANY Ltd. Kalinda avuga ko nta kosa Urukiko Rukuru rw’Ubucuruzi rwakoze ryo gukuraho itambama ryashyizwe ku mutungo wa CROSS INVESTMENT COMPANY Ltd kubera ko barishyizeho bawita umutungo we kandi yarawugurishije kuko wari ingwate ya BRD hanyuma itangiye inzira zo kuwugurisha mucyamunara, maze awugurisha CROSS INVESTMENT COMPANY Ltd kugira ngo hishyurwe umwenda wa BRD, ko kubera ikibazo cyari muri za UPI's byabaye ngombwa ko hitabazwa Ikigo cy'ubutaka kugira ngo kibikosore ari yo mpamvu iharerekanyamutungo (mutation) ryatinze, kandi ko imanza zose zabaye nyuma y’uko hakorwa amasezerano y'ubugure hagati ya KALINDA Valens na CROSS INVESTMENT COMPANY Ltd. Incamake y’ icyemezo: Itambama ryakozwe ku mutungo rivanwaho iyo ryakozwe ku mutungo wagurishijwe mu buryo bwemewe n’amategeko nubwo uwawegukanye atabashije kuwiyandikaho ngo hakorwe mutation ku mpamvu zitamuturutseho. Ubujurire nta shingiro.

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Amagarama y’urubanza ahwanye nibyarukozwemo. Amategeko yashingiweho: Itegeko No 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, ingingo ya 12 niya 150. Nta manza zifashishijwe.

Urubanza

I. IMITERERE Y’URUBANZA [1] Uru rubanza rukomoka ku kirego cyihutirwa cyatanzwe na TRADEMET S. A. mu Rukiko rw’Ubucuruzi irega KALINDA Valens isaba ko imitungo ye itambamirwa mu gihe hategerejwe ko urubanza Nº RCOM 00104/2022/TC ruba itegeko. Urwo rubanza rwarajuririwe mu Rukiko Rukuru rw’Ubucuruzi ruhabwa No RCOMA 00214/2022/HCC rucibwa ku wa 04/04/2022. Nyuma y’uko urubanza No RCOMA 00214/2022/HCC ruciwe, CROSS INVESTMENT COMPANY Ltd yatanze ikirego cyo kurutambamira mu Rukiko Rukuru rw’Ubucuruzi ivuga ko ku wa 09/09/2022 yamenyeshejwe n’Ikigo gishinzwe imicungire y’ubutaka ko ubutaka bwanditse kuri UPI:1/01/04/03/2330 na UPI:1/01/04/03/2335 butambamiwe hashingiwe k’urubanza Nº RCOMA 00214/2022/HCC rwo ku wa 04/04/2022 rwategetse ko imitungo yanditse kuri KALINDA Valens itambamirwa. [2] Ivuga kandi ko ubwo butaka bwafashweho icyemezo mu rubanza RCOMA 00214/2022/HCC rwo ku wa 04/04/2022 kandi butakiri ubwa KALINDA Valens, kuko bwari bwaraguzwe na CROSS INVESTMENT COMPANY Ltd, ko kandi muri urwo rubanza Urukiko rwafashe icyemezo ku mitungo ya CROSS INVESTMENT COMPANY Ltd itararubayemo umuburanyi, akaba ari yo mpamvu basaba ko ruhinduka ku byerekeranye no gutambamira ubwo butaka. [3] KARINDA Valens yaburanye yemera ko itambama ryabaye uwo mutungo waramaze kugurishwa, bityo akavuga ko ikirego cya CROSS INVESTMENT COMPANY Ltd gifite ishingiro. [4] TRADEMET S.A. yaburanye ivuga ko ikirego kidakwiye kwakirwa kuko imanza zabaye zose KALINDA Valens yari azirimo kandi akaba atarigeze agaragaza ko umutungo ufatirwa utakiri uwe. Akaba abona ari uburyo bwo kugira ngo abure ubwishyu bw’umwenda afitiwe. [5] Ku wa 02/11/2022, Urukiko Rukuru rw’Ubucuruzi rwaciye urubanza RCOMA 00635/2022/HCC rwemeza ko ikirego cyatanzwe na CROSS INVESTMENT COMPANY Ltd gifite ishingiro, ko icyemezo cyafashwe mu rubanza RCOMA 00214/2022/HCC rutambamirwa gihindutse gusa ku bijyanye n’itambamirwa ry’imitungo y’ubutaka bubaruye kuri UPI :1/01/04/03/2330 na UPI :1/01/04/03/2335, ko itambamira ry’imitungo y’ubutaka ibaruwe kuri UPI: 1/01/04/03/2330 na UPI :1/01/04/03/2335 rikuweho; rutegeka KALINDA Valens guha TRADEMET S.A. na CROSS INVESTMENT COMPANY Ltd buri wese indishyi zingana na 600 000 Frw, kandi ko amafaranga y’igarama yatanzwe aguma mu Isanduku ya Leta.

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[6] TRADEMET S.A. ntiyishimiye imikirize y’urubanza iyijuririra muri uru Rukiko isaba ko itambama ryashyizwe ku mutungo ubaruye kuri UPI: 1/01/04/03/2330 na UPI :1/01/04/03/2335 rigumaho ndetse ikanahabwa 5.000.000 Frw y’ikurikiranarubanza n’igihembo cya Avoka kuko ayo yagenewe mu rubanza rujuririrwa ari make ugereranyije n’ayo imaze gutakaza muri uru rubanza. Ubujurire bwayo bwandikwa kuri No RCOMAA 00116/2022/CA. CROSS INVESTMENT COMPANY Ltd yireguye ivuga ko ubutaka UPI:1/01/04/03/2330 na UPI:1/01/04/03/2335 ari CROSS INVESTMENT COMPANY Ltd bukaba ntaho buhuriye n’urubanza ruri hagati ya KALINDA Valens na TRADEMET S.A. [7] Uru rubanza rwari rwahamagajwe ku wa 06/02/2023, ariko rwimurirwa ku wa 14/02/2023 kubera ko Me MUHIRE Jean Marie Eugene yari arwaye. Uwo munsi nabwo ntirwaburanishwa kubera ko Umucamanza yari yagize ibyago, hanyuma rwimurirwa ku wa 21/02/2023. Iyo tariki igeze, urubanza rwaburanishijwe mu ruhame, TRADEMET S.A. ihagarariwe na Me UWIZEYIMANA Jean Eric, KALINDA Valens ahagarariwe na Me NKANIKA Alimasi, naho CROSS INVESTMENT COMPANY Ltd ihagarariwe na Me MUHIRE Jean Marie Eugene. [8] Ikibazo nyamukuru cyasuzumwe n’icyo kumenya niba hari ikosa Urukiko Rukuru rw’Ubucuruzi rwakoze ryo gukuraho itambama ryashyizwe ku mutungo ubaruye kuri UPI: 1/01/04/03/2330 na UPI :1/01/04/03/2335, hiyongera n’ikijyanye n’indishyi zitandukanye. III. IBIBAZO BIGIZE URUBANZA N’ISESENGURA RYABYO 1. Kumenya niba hari ikosa Urukiko Rukuru rw’Ubucuruzi rwakoze ryo gukuraho itambama ryashyizwe ku mutungo ubaruye kuri UPI: 1/01/04/03/2330 na UPI :1/01/04/03/2335

[9] Uhagarariye TRADEMET S A avuga ko icyo banenga urubanza rujuririrwa ari uko rwemeje ko itambama rivaho kandi ryakozwe mu buryo bukurikije amategeko. Asobanura ko itambama ryashyizwe ku mitungo ya KALINDA Valens rikurikije amategeko, kandi nk’uko bigaragara mu manza RCOM 00291/0222/TC na No RCOMA 00214/204/2022/HCC, KALINDA Valens yabayemo umuburanyi ndetse n’ibyangombwa byagaragajwe byerekanaga ko ari we nyir’umutungo, akaba nta na rimwe yigeze agaragaza ko mu mutungo wasabirwaga gutambamirwa harimo utari uwe, ko rero itambama ryakozwe mu buryo bukurikije amategeko ritagomba kuvaho. [10] Asobanura kandi ko ibiteganywa n’ingingo ya 74 y'Itegeko no 27/2021 ryo ku wa 10/06/2021 rigenga ubutaka mu Rwanda, ndetse n’ibyo ingingo ya 213 y’Itegeko nº 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z‘imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, iteganya ko ubusabe bwo gutambamira imitungo itimukanwa bisabwa Umubitsi w'impapurompamo z'ubutaka, hanyuma mu gihe cy'ukwezi hakaba hatanzwe ikirego, ko byubahirijwe byose ndetse n’urukiko narwo rukabona ko byubahirijwe, ndetse nyuma y’icyemezo cy’urukiko Nº RCOMA 00214/2022/HCC cyashyikirijwe Ikigo gishinzwe imicungire y’ubutaka itambama rigakorwa, ko rero basanga nta gushidikanya ko ibyo byose byakozwe ku mutungo wa KALINDA Valens ukaba waratambamiwe mu buryo bukurikije

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amategeko, ariyo mpamvu iryo tambama rigomba kugumana agaciro karyo, bityo basaba Urukiko rujuririwe kwemeza ko rigumyeho. [11] Uhagarariye CROSS INVESTMENT COMPANY Ltd avuga ko ubutaka UPI:1/01/04/03/2330 na UPI:1/01/04/03/2335 ari CROSS INVESTMENT COMPANY Ltd bukaba ntaho buhuriye n’urubanza ruri hagati ya KALINDA Valens na TRADEMET SA. Asobanura ko ibivuga na TRADEMET S A bidakwiye guhabwa ishingiro kuko nk’uko byasobanuwe mu rubanza rujuririrwa ubutaka UPI:1/01/04/03/2330 na UPI:1/01/04/03/2335 bwafashweho icyemezo mu rubanza No RCOMA 00214/2022/HCC rwo ku wa 04/04/2022 kandi butakiri ubwa KALINDA Valens, kuko yari yarabugurishije CROSS INVESTMENT COMPANY LTD nk’uko bigaragara mu masezerano yo ku wa 18/12/2020, bigashimangirwa n’inyandiko isaba ihererekanya ry’ubutaka yo ku wa 15/03/2021. [12] Asobanura kandi ko mu rubanza rujuririrwa, Urukiko rwasanze urubanza Nº RCOMA 00214/2022/HCC rwo ku wa 04/04/2022 rwarafashe icyemezo ku mitungo ya CROSS INVESTMENT COMPANY Ltd kandi itarabaye umuburanyi muri urwo rubanza, rusanga urwo rubanza rukwiye guhinduka ku byerekeranye no gutambamira ubutaka bufite UPI:1/01/04/03/2330 na UPI:1/01/04/03/2335 kandi nyirabwo atarabaye umuburanyi muri urwo rubanza. Ko rero bashingiye ku ngingo ya 64 y’Itegeko N° 45/2011 ryo ku wa 25/11/2011 rigenga amasezerano iteganya ko amasezerano akozwe ku buryo bukurikije amategeko aba itegeko ku bayagiranye, basanga ibisabwa na TRADEMET S.A. bidakwiye guhabwa ishingiro kuko amasezerano yose TRADEMET S.A. yaba yaragiranye na KALINDA Valens adashobora kugira ingaruka kuri CROSS INVESTMENT COMPANY Ltd nk’uko iyo ngingo yavuzwe haruguru ibigaragaza. [13] Uhagarariye KALINDA Valens avuga ko nta kosa Urukiko Rukuru rw’Ubucuruzi rwakoze ryo gukuraho itambama ryashyizwe ku mutungo wa CROSS INVESTMENT COMPANY Ltd kubera ko barishyizeho bawita umutungo we kandi yarawugurishije kuko wari ingwate ya BRD hanyuma itangiye inzira zo kuwugurisha mucyamunara, KALINDA Valens awugurisha CROSS INVESTMENT COMPANY Ltd kugira ngo hishyurwe umwenda wa BRD, ko kubera ikibazo cyari muri za UPI's byabaye ngombwa ko hitabazwa Ikigo cy'ubutaka kugira ngo kibikosore ari yo mpamvu iharerekanyamutungo (mutation) ryatinze. [14] Asobanura kandi ko imanza RCOM 00291/0222/TC ndetse na RCOMA 00214/204/2022/HCC zabaye nyuma y’uko hakorwa amasezerano y'ubugure hagati ya KALINDA Valens na CROSS INVESTMENT COMPANY Ltd zikaba zitambamira umutungo utakiri uwe, kuko ku wa 18/12/2020 yari yaramaze kuwugurisha kandi itambama yarimenyeshejwe ku wa 23/02/2022. KALINDA Valens akaba asanga ikirego cya CROSS INVESTMENT COMPANY Ltd cyasabaga gukura itambama kuri uwo mutungo cyari gifite ishingiro n'Urukiko rubibona rutyo rurivanaho, bakaba rero basanga ubujurire bwa TRADEMET S.A. nta shingiro bufite kuko igamije gutambamira umutungo wa CROSS INVESTMENT COMPANY Ltd kandi ntaho KALINDA Valens agihuriye nawo. [15] Avuga kandi ibivugwa n’uhagarariye TRADEMET S.A. ko nta na hamwe KALINDA Valens yigeze avuga ko uwo mutungo atari uwe nta nshingiro bifite, kuko yaburanye agaragaza ko itambama nta shingiro rifite.

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UKO URUKIKO RUBIBONA [16] Ingingo ya 12, igika cya mbere, y’Itegeko No 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi iteganya ibikurikira: “Urega agomba kugaragaza ibimenyetso by’ibyo aregera. Iyo abibuze, uwarezwe aratsinda”. Ingingo ya 150, agace ka 5 y’iryo Tegeko iteganya ko ubujurire bugomba kugaragaza urutonde rw’inenge z’urubanza zisabirwa gukosorwa. [17] Urukiko rusomeye hamwe izi ngingo rusanga zumvikanisha ko urega agomba kugaragaza ibimenyetso bishimangira ibyo aregera, ni ukuvuga ibimenyetso bigaragaza ko ibyo asaba mu kirego cye ari ukuri, kandi ko ujurira nawe agomba kugaragaza inenge ziri mu rubanza rujuririrwa, akanagaragaza ibimenyetso bishimangira ibyo asaba mu bujurire bwe, ni ukuvuga ibimenyetso byerekana inenge ziri muri urwo rubanza, ndetse n’ibimenyetso bigaragaza uburyo izo nenge zigomba gukosorwa. [18] Dosiye y’urubanza igaragaza amasezerano y’ubugure bw’umutungo utimukanwa ufite UPI: 1/01/04/03/187 na 1/01/04/03/190 yo ku wa 18/12/2020, KALINDA Valens n’umugore we NYIRAHABUFITE Epiphanie bagiranye na CROSS INVESTMENT COMPANY Ltd ihagarariwe na Frank Lyonson. [19] Dosiye y’urubanza igaragaza kandi ibaruwa yanditswe n’Ikigo gishyinzwe imicungire y’ubutaka mu Rwanda/ Urwego rw’Umubitsi w’impapurompamo z’ubutaka cyandikiye KALINDA Valens ku wa 21/09/2021, igaragaza ko ubutaka bufite UPI: 1/01/04/03/2335 ikomoka kuri UPI: 1/01/04/03/190 na UPI: 1/01/04/03/2330 ikomoka kuri UPI: 1/01/04/03/187. Iyo baruwa igaragaza kandi ko ubwo butaka bwavuye mu mbibi z’igishanga kandi ko ubutaka bufite UPI: 1/01/04/03/2335 na UPI: 1/01/04/03/2330 bwanditswe kuri CROSS INVESTMENT COMPANY Ltd hakurikijwe amasezerano y’ubugure yagiranye na KALINDA Valens hamwe n’umugore we NYIRAHABUFITE Epiphanie imbere ya Noteri mu by’ubutaka ku wa 15/03/2021. [20] Imikirize y’urubanza RCOMA 00214/2022/HCC rwaciwe n’Urukiko Rukuru rw’Ubucuruzi ku wa 04/04/2022, igaragaza ko urwo Rukiko rwemeje ko nta gihindutse ku mikirize y’urubanza RCOM 00291/2022/TC, ko kandi ibyarutegetswemo bishyirwa mu bikorwa ari byo ko imitungo itimukanwa ibaruye kuri UPI 1/01/04/03/2330, UPI 1/01/04/03/2335, UPI 1/01/04/03/1011, UPI 1/01/04/03/243, UPI 3/07/05/05/6377, UPI 3/07/05/05/6378, UPI 3/07/05/05/4871, UPI 3/07/05/05/6377, UPI 3/07/05/05/5607, UPI 3/07/05/05/4862, UPI 3/07/05/05/3147 na UPI 3/07/05/05/4831 ya KALINDA Valens itambamirwa kugeza igihe urubanza RCOM 00104/2022/TC, KALINDA Valence yarezwemo na TRADEMET S.A. rubereye itegeko. [21] Imikirize y’urubabanza rujuririrwa RCOMA 00635/2022/HCC rwaciwe n’Urukiko Rukuru rw’Ubucuruzi ku wa 02/11/2022 igaragaza ko CROSS INVESTIMENT yagaragaje ibimenyetso byemeza ko imutungo ibaruye kuri UPI:1/01/04/03/2330 na UPI:1/01/04/03/2335 yawuguze na KARINDA Valens mu buryo bukurikije amategeko, akaba atarabashije kuwandikwaho ku mpamvu zitamuturutseho, ariko ibyo bikaba bitamwambura uburenganzira kuri uwo mutungo, ko CROSS INVESTIMENT Plc itemerewe kwandikwaho ubwo butaka n’Ikigo cy’Igihugu gishinzwe imicungire n’imikoreshereze y’ubutaka, kuko bwashyizweho

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itambamira hashingiwe ku rubanza RCOMA 00214/2022/HCC kandi amenyeshwa ko kugira ngo itambamirwa rikurweho ari uko yabisaba Urukiko. Rurasanga TRADEMET nta bimenyetso bivuguruza ibyatanzwe n’urega, bityo ko itambama ryashyizwe ku mitungo UPI:1/01/04/03/2330 na UPI:1/01/04/03/2335 mu rubanza RCOMA 00214/2022/HCC, rigomba gukurwaho. [22] Nk’uko byagaragajwe haruguru, CROSS INVESTMENT COMPANY Ltd yaguze umutungo ufite UPI:1/01/04/03/2330 na UPI:1/01/04/03/2335 wa KALINDA Valens ku wa 18/12/2020, ihererekanyamutungo imbere ya Noteri w’ubutaka rikorwa ku wa 21/09/2021, naho itambama ry’uwo mutungo ryemezwa n’Urukiko Rukuru rw’Ubucuruzi ku wa 04/04/2022, Urukiko rukaba rusanga itambama ryarakozwe nyuma y’uko CROSS INVESTMENT COMPANY Ltd iguze uwo mutungo na KALINDA Valens, bivuze ko ryabaye uwo mutungo utakiri uwa KALINDA Valens ahubwo ari uwa CROSS INVESTMENT COMPANY Ltd. [23] Urukiko rurasanga kuba TRADEMET S.A. yaratambamiye umutungo ufite UPI:1/01/04/03/2330 na UPI:1/01/04/03/2335 iwita uwa KALINDA Valens kandi yarawugurishije CROSS INVESTMENT COMPANY Ltd mu buryo bukurikije amategeko, kuba itambama ryarashyizwe ku mutungo wa CROSS INVESTMENT COMPANY Ltd idafite aho ihuriye n’urubanza ruri hagati ya KALINDA Valens na TRADEMET S.A, kuba kandi CROSS INVESTMENT COMPANY Ltd itarigeze iba umuburanyi mu rubanza No RCOMA 00214/2022/HCC rwemeje ko uwo mutungo ushyirwaho utambamirwa, birumvikana ko nta kosa riri mu rubanza rujuririrwa rwemeje ko iryo tambama rikurwaho, bityo ubujurire bwa TRADEMET S.A. nta shingiro bufite. 2. Kumenya niba indishyi KALINDA Valens yaciwe mu rubanza rujuririrwa zigomba kuvanwaho

[24] Uhagarariye KALINDA Valens avuga ko mu Rukiko Rukuru, KALINDA Valens yaciwe amafaranga adafite impamvu kandi nta muntu numwe yashoye mu rubanza ku mpamvu imuturutseho, akaba asanga rero yararenganyijwe agacibwa amafaranga adafite impamvu. [25] Uhagarariye TRADEMET S.A. avuga ko Urukiko rw’Ubucuruzi rwemeje itambama hanyuma KALINDA Valens ajuririra Urukiko Rukuru rw’Ubucuruzi ariko mu bujurire bwe avuga gusa ko Urukiko rw’Ubucuruzi rutahaye agaciro inzitizi yatanze kandi ko rwemeje itambama kandi yaratanze ingwate, akaba nta na hamwe yigeze avuga ko uwo mutungo yawugurishije, bityo ko indishyi KALINDA Valens yaciwe zifite ishingiro kuko ariwe wategeje izi manza. UKO URUKIKO RUBIBONA [26] Dosiye y’urubanza igaragaza inyandiko isaba gutambamira ihererekanya ry’ubutaka (caveat) yanditswe na Me KAYIGIRWA Viateur, Umuhesha w’inkiko w’umwuga ku wa 07/02/2022, aho yasabye gutambamira imitungo ya KALINDA Valens. Igaragaza n’ibaruwa Me KAYIGIRWA Viateur yandikiye KALINDA Valens ku wa 08/02/2022 amumenyesha ko imitungo ye UPI 1/01/04/03/2330, UPI 1/01/04/03/2335, UPI 1/01/04/03/243, UPI 3/07/05/05/6377, UPI 1/01/04/03/1011, UPI 3/07/05/05/6378, UPI 3/07/05/05/4871, UPI

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3/07/05/05/5607, UPI 3/07/05/05/4862, UPI 3/07/05/05/3147, UPI 3/07/05/05/4831 na UPI 3/07/05/05/6377 itambamiwe. [27] Dosiye y’urubanza igaragaza kandi ko mu rubanza No RCOMA 00214/2022/HCC KALINDA Valens yajuririye impamvu ebyiri, harimo iyo kuba Urukiko rw’Ubucuruzi rwarirengagije inzitizi yatanze n’iyo kuba rwaremeje ko imitungo ye itambamirwa kandi umwenda waratangiwe ingwate. [28] Imikirize y’urubanza rujuririrwa RCOMA 00635/2022/HCC igaragaza ko KALINDA Valens yari umuburanyi mu manza zose zafashe icyemezo cyo gushyiraho itambama ku mitungo ye, akaba yari azi neza ko yagurihije imitungo iburanwa, nyamara ntiyabigaragaza muri izo manza yaburanye na TRADEMET S.A, bikaba byaratumye iyo mitungo ishyirwaho itambama kandi bitari ngombwa, maze rwemeza ko ari we ugomba guha TRADEMET S.A. na CROSS INVESTMENT COMPANY Ltd buri wese 100 000 Frw y’ibyo yatakarije ku rubanza mu kurukurikirana na 500 000 Frw y’igihembo cya Avoka. [29] Hashingiwe ku mpamvu zimaze gutangwa mu gika kibanziriza iki, Urukiko rurasanga ikosa KALINDA Valens yakoze ari ryo ryatumye izi manza zibaho, bityo nta kosa Urukiko Rukuru rw’Ubucuruzi rwakoze ryo kumutegeka guha TRADEMET S.A. na CROSS INVESTMENT COMPANY Ltd buri wese indishyi z’ibyo batakaje mu rubanza zingana na 600 000 Frw, ubujurire bwuririye ku bundi bwatanzwe na KALINDA Valens bukaba nta shingiro bufite. 3. Kumenya niba indishyi, amafaranga y’ikurikiranarubanza n’igihembo cya Avoka bisabwa muri uru rubanza bifite ishingiro [30] Uhagarariye TRADEMET S.A. avuga ko mu cyemezo cy'urukiko kijuririrwa TRADEMET S.A. yagenewe indishyi zingana na 600,000 Frw gusa nyamara bashingiye ko TRADEMET S.A. izi manza yazishowemo n’imyitwarire ya KALINDA Valens kandi ikaba ikomeza guhura n'ibihombo byo kutishyurwa ndetse no gukurikirana uburenganzira bwayo, basanga amafaranga yagenwe n'Urukiko mu rubanza rujuririrwa adahuye n’ibyo TRADEMET S.A. ikomeje gutakariza mu manza bakaba basaba ko mu bushishozi bw’Urukiko KALINDA Valens akwiye gutegekwa kwishyura 5.000.000 Frw akubiyemo ikurikiranarubanza n’igihembo cya Avoka. [31] Uhagarariye KALINDA Valens yiregura avuga ko indishyi zisabwa na TRADEMET S.A. nta shingiro zifite kubera ko umutungo TRADEMET S.A. yatambamiye atari uwa KALINDA Valens nk'uko inzego zibishinzwe zabigaragaje. Avuga kandi ko mu gihe Urukiko rwasanga ubujurire bwa TRADEMET S.A. nta shingiro bufite yacibwa 800.000 Frw akubiyemo ay'ikurikiranarubanza n'igihembo cya Avoka. [32] CROSS INVESTMENT COMPANY Ltd ivuga ko amafaranga asabwa na TRADEMET S.A. areba KALINDA Valens. Ivuga kandi mu rubanza rujuririrwa Urukiko rwagaragaje neza ko iriya mitungo itagombaga gutambamirwa ariko TRADEMET S.A. ikaba yarakomeje gutsimbarara ishora CROSS INVESTMENT COMPANY Ltd mu manza kandi mu rubanza Nº RCOMA 00214/2022/HCC rwo ku wa 04/04/2022 rwarabaye hagati ya KALINDA Valens na TRADEMET SA, CROSS INVESTMENT COMPANY Ltd ikaba itararubayemo

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umuburanyi. Ibi biteza igihombo CROSS INVESTMENT COMPANY Ltd, bituma itabasha kubyaza umusaruro umutungo wayo ndetse ijya mu manza. Bityo bakaba basaba Urukiko ko rwategeka TRADEMET SA kwishyura CROSS INVESTMENT COMPANY Ltd 20.000.000 Frw y’indishyi zo kutabasha kubyaza umusaruro umutungo wayo kuko wari utambamiwe; 5,000,000 Frw y’indishyi zo gusiragizwa mu nzego z’ubuyobozi; 1,500,000 Frw y’Ikurikiranarubanza n’igihembo cy’Avoka, yiyongera kuyategetswe mu rubanza rujuririrwa. UKO URUKIKO RUBIBONA [33] Ku birebana n’amafaranga y’ibyakoreshejwe mu rubanza, ingingo ya 111 y’Itegeko N° 22/2018 ryo ku wa 28/04/2018 ryerekeye imiburanishirize y’imanza mbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi iteganya ibikurikira: “Ikirego cy’amafaranga y’ikurikiranarubanza ni ikirego gishamikira ku kirego cy’iremezo kigamije kwishyuza ibyakoreshejwe mu rubanza. Ikirego cy’amafaranga y’ikurikiranarubanza kiburanishirizwa rimwe n’ikirego cy’iremezo. Gishobora kandi kwakirwa kikanaburanishwa n’iyo ikirego cy’iremezo cyaba kitakiriwe”. [34] Urukiko rurasanga kubera ubujurire bwa TRADEMET SA byarabaye ngombwa ko CROSS INVESTMENT COMPANY Ltd ishaka Avoka wo kuyiburanira kuri uru rwego, bityo amafaranga y’ikurikiranarubanza n’igihembo cya Avoka isaba afite ishingiro, mu bushishozi bw’Urukiko ruyigeneye 500.000 Frw y’igihembo cya Avoka na 200.000 Frw y’ikurikiranarubanza agomba gutangwa na TRADEMET SA. [35] Ku bijyanye indishyi zo kutabasha kubyaza umusaruro umutungo wayo kuko wari utambamiwe n’indishyi zo gusiragizwa mu nzego z’ubuyobozi zisabwa na CROSS INVESTMENT COMPANY Ltd, Urukiko zitagomba gusuzumwa muri uru rubanza kuko itigeze izisaba mu rubanza rujuririrwa. [36] Urukiko rurasanga 600.000 Frw akubiyemo amafaranga y’ikurikiranarubanza n’igihembo cya Avoka TRADEMET SA yagenewe mu rubanza rujuririrwa yaragenwe mu bushishizo bw’Urukiko, ibyo rero TRADEMET SA ivuga ko ari make nta shingiro bifite, cyane ko itagaragaza icyo inenga ubushishozi bw’Urukiko. Rusanga kandi ntayo igomba kugenerwa kuri uru rwego, kuko ubujurire bwayo nta shingiro bwahawe. [37] Urukiko rurasanga KALINDA Valens nta mafaranga y’ikurikiranarubanza n’igihembo cya Avoka agomba kugenerwa muri uru rubanza kuko nk’uko byagaragajwe haruguru niwe watumye habaho izi manza kandi n’ubujurire yatanze bwuririye ku bundi asaba gukurirwaho indishyi yaciwe nta shingiro bwahawe. III. ICYEMEZO CY’URUKIKO [38] Rwemeje ko ubujurire bwatanzwe na TRADEMET S.A. nta shingiro bufite. [39] Rwemeje ko ubujurire bwuririye ku bundi bwatanzwe na KALINDA Valens nta shingiro bufite, naho ubwatanzwe na CROSS INVESTMENT COMPANY Ltd bufite ishingiro kuri bimwe.

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[40] Rwemeje ko urubanza No RCOMA 00635/2022/HCC rwaciwe n’Urukiko Rukuru rw’Ubucuruzi ku wa 02/11/2022 rudahindutse. [41] Rutegetse TRADEMET S.A. kwishyura CROSS INVESTMENT COMPANY Ltd, [42] 500.000 Frw y’igihembo cya Avoka na 200.000 Frw y’ikurikiranarubanza, kuri uru rwego, yiyongera ku 600.000 Frw yagenewe mu rubanza rujuririrwa agomba gutangwa na KALINDA Valens. [43] Ruvuze ko amagarama yatanzwe ahwanye n’ibyakozwe mu rubanza.

BENEDETTA GROUP LTD vs RAB [Rwanda URUKIKO RW’UBUJURIRE – RCOMAA 00015/2022/CA (Munyangeli, P.J) 20

Mutarama 2023] Amategeko agenga imiburanishirize y’imanza z’ubucuruzi – Ububasha bwo kurega – Sosiyete zishyize hamwe – Kugira ngo umuntu agire ububasha bwo gutanga ikirego mu Rukiko, agomba kuba afite ikirego – Sosiyete ihagarariye izindi zishyize hamwe ububasha bwayo burangirira kukuzihagararira mu ishyirwa mu bikorwa ry’amasezerano ntiyabukoresha iregera inkiko – Itegeko 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, ingingo ya 3. Incamake y’ikibazo: Rwanda Agriculture Board (RAB) yagiranye amasezerano na Benedetta Group & A.I Engineering (JV), yo gukora inyigo ku buso bungana na hegitari 16.000, amasezerano yitwa feasibility study and detailed design of a proposed ha 16.000 gross area hillside and marshaland and irrigation (lots 2: gashora area. Izo hegitari zari zigabanyijemo ibice bine (4), Benedetta Group & A.I Engineering (JV) ihabwa gukora agace ka Rweru kangana na hegitari 4.797, igomba kwishyurwa 887.908.560 Frw, impande zombi zumvikana uburyo akazi kazakorwa n’uburyo ubwishyu buzatangwa mu byiciro. Benedetta Group Ltd yareze RAB mu Rukiko rw’Ubucuruzi ivuga ko yishyuje icyiciro cya nyuma kingana na 40% by’isoko gihwanye na 335.163.425 Frw, Rwanda Agriculture Board (RAB) yanga kucyishyura, isaba gutegeka RAB kwishyura uwo mwenda ungana na 335.163.425 Frw ukomoka ku gusesa amasezerano mu buryo bunyuranyije n’amategeko no gutanga inyungu zibariwe kuri 8% zingana na 15.640.959 Frw. Mu urwo rubanza Rwanda Agriculture Board (RAB) yavuze ko nta masezerano yigeze igirana na we, ko ahubwo yayagiranye na Joint Venture Benedetta Group & A.I Engineering. Kuri iyo nzitizi Urukiko rw’Ubucuruzi rwasanze n’ubwo amasezerano yakozwe na Joint Venture Benedetta Group & A.I Engineering, ububasha bwo gukurikirana ibijyanye n’ayo masezerano bwahawe Benedetta Group, rwemeza ko inzitizi yatanzwe na Rwanda Agriculture Board, nta shingiro ifite. Urukiko rw’Ubucuruzi rwafashe icyemezo ku rubanza mu mizi, rwemeza ko ikirego cyatanzwe na Benedetta Group Ltd gifite ishingiro, rutegeka Rwanda Agriculture Board kuyishyura

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umwenda ungana na 335.163.425 Frw, inyungu z’ubukererwe zingana na 12.065.883 Frw, igihembo cya Avoka kingana na 500.000 Frw, amafaranga y’ikurikiranarubanza angana na 40.000 Frw no gusubiza ingwate y’amagarama ingana na 20.000 Frw. RAB itishimiye icyo cyemezo yakijuririye mu Rukiko rukuru rw’ubucuruzi isaba gusuzuma niba ikirego cyatanzwe na Benedetta Group Ltd cyaragombaga kwakirwa, niba mu kuyitegeka kwishyura, Urukiko rwarakurikije amasezerano, niba umucamanza yari kuguma mu rubanza kandi hari icyemezo yarufashemo, no gusuzuma niba ikiguzi cya serivisi RAB yahawe gihwanye n'ubuso bwakoreweho inyigo irambuye, Urukiko Rukuru rw’Ubucuruzi rwemeje ko ubujurire bwa Rwanda Agriculture Board bufite ishingiro, ko ikirego cyatanzwe na Benedetta Group Ltd kitagombaga kwakirwa, icyemezo cyafashwe n’Urukiko rw’Ubucuruzi mu rubanza RCOM 01604/2018/TC kivanwaho. Benedetta Group Ltd yajuririye icyo cyemezo mu Rukiko rw’Ubujurire, inenga kuba Urukiko Rukuru rw’Ubucuruzi rwaravuze ko ikirego cyayo kitagombaga kwakirwa, bigatuma rudaha agaciro umwenda iregera n’inyungu, ubujurire bwayo ikabushingira ku kuba mu masezerano yagiranye na RAB barumvikanye ko izajya inyuza ubwishyu kuri Konti ya Benedetta Group Ltd iri muri Access Bank Plc ndetse ikaba yaranishyuriyeho ibyiciro bibanza; ikavugako ibyo byakozwe hubahirizwa ibikubiye mu masezerano ndetse biyihesha ububasha bwo gukurikirana uburenganzira bwayo bushingiye ku masezerano cyane ko ari nayo yashyize umukono ku masezerano Benedetta Group Ltd na A.I Engeneering Ltd (JV) yagiranye na RAB. Ku rundi ruhande uregwa avuga ko yagiranye amasezerano na Joint Venture kandi ikaba idafite ubuzima gatozi, bityo ibyo bihesha Sosiyete muzishyize hamwe kurega ku giti cyayo akavuga kandi ko guhagararira sosiyete bitambura iyo sosiyete uburenganzira bwayo. Incamake y’icyemezo: Sosiyete ihawe ububasha bwo guhagararira Sosiyete zishyize hamwe mu masezerano, ububasha bwayo bugarukira gusa ku gukurikirana ishyirwa mu bikorwa ry’amasezerano, ntiyabukoresha iregera inkiko kuko byo bikorwa gusa mu gihe havutse impaka mu ishyirwa mu bikorwa ryayo masezerano. Ubujurire nta shingiro bufite. Amagarama ahwanye n’ibyakozwe mu rubanza. Amategeko yifashishijwe: Itegeko 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, ingingo ya 3 n’iya 33; Itegeko n˚ 62/2018 ryo ku wa 25/08/2018 rigenga amasoko ya Leta, ingingo ya 84. Imanza zifashishijwe: Nta manza zifashishijwe.

Inyandiko z’abahanga: Anthony BEM, “Le droit, l’intérêt et la qualité ā agir comme conditions de recevabilité des demandes en justice”, Article publié le 22/04/2015.

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Urubanza I. IMITERERE Y’URUBANZA [1] Ku wa 08/08/2016, Rwanda Agriculture Board (RAB) yagiranye amasezerano (contract 1. 11/1242/016/BL/H. Q) na Benedetta Group & A.I Engineering (JV), yo gukora inyigo ku buso bungana na hegitari 16.000, ziherereye ku nkengero z’umusozi no mu gishanga mu gice cya Gashora, mu Karere ka Bugesera, amasezerano yiswe “FEASIBILITY STUDY AND DETAILED DESIGN OF A PROPOSED HA 16.000 GROSS AREA HILLSIDE AND MARSHALAND AND IRRIGATION (Lots 2 : GASHORA AREA)”. Izo hegitari zari zigabanyijemo ibice bine (4), Benedetta Group & A.I Engineering (JV) ihabwa gukora agace ka Rweru kangana na hegitari 4.797, igomba kwishyurwa 887.908.560 Frw, impande zombi zumvikana uburyo akazi kazakorwa n’uburyo ubwishyu buzatangwa mu byiciro. [2] Benedetta Group Ltd ivuga ko yishyuje icyiciro cya nyuma kingana na 40% by’isoko gihwanye na 335.163.425 Frw, Rwanda Agriculture Board (RAB) yanga kucyishyura, bituma itanga ikirego mu Rukiko rw’Ubucuruzi, irusaba gutegeka RAB kwishyura uwo mwenda ungana na 335.163.425 Frw ukomoka ku gusesa amasezerano mu buryo bunyuranyije n’amategeko no gutanga inyungu zibariwe kuri 8% zingana na 15.640.959 Frw. [3] Rwanda Agriculture Board (RAB) ivuga ko ikirego cyatanzwe na Benedetta Group Ltd kitakwakirwa, kuko nta masezerano yigeze igirana na yo, ko ahubwo yayagiranye na Joint Venture Benedetta Group & A.I Engineering. Isobanura ko igice cyagombaga gukorwa cyaje kugabanuka, kiva kuri 4.797 Ha, kigera kuri 3.525 Ha, ko yari yifuje ko impande zombi zakumvikana ku giciro cy’ahagomba gukorwa, ariko ko Joint Venture Benedetta Group & A.I Engineering zititabiriye imishyikirano, kandi ko kuvuga ko yakoze ku buso bwose atari byo, ndetse ko nta kigaragaza ko ibyo yagombaga gukora byakozwe ikabishima, akaba nta n’igitabo cya DAO Benedetta Group Ltd yatanze, bityo ko n’inyungu isaba itazihabwa, kuko Rwanda Agriculture Board atari ikigo cy’ubucuruzi kigamije inyungu. [4] Ku wa 24/12/2018, Urukiko rw’Ubucuruzi rwafashe icyemezo ku nzitizi yo kutakira ikirego kubera iburabubasha ry’urega mu rubanza RCOM 01604/2018/TC, aho Rwanda Agriculture Board yavugaga ko nta masezerano yagiranye na Benedetta Group Ltd, ahubwo yayagiranye na Joint Venture Benedetta Group & A.I Engineering. Mu gusesengura ibimenyetso n’imvugo z’ababuranyi, Urukiko rw’Ubucuruzi rusanga n’ubwo amasezerano yakozwe na Joint Venture Benedetta Group & A.I Engineering, ububasha bwo gukurikirana ibijyanye n’ayo masezerano bwahawe Benedetta Group, rwemeza ko inzitizi yatanzwe na Rwanda Agriculture Board, nta shingiro ifite. [5] Ku wa 28/01/2019, Urukiko rw’Ubucuruzi rwafashe icyemezo ku rubanza mu mizi, rwemeza ko ikirego cyatanzwe na Benedetta Group Ltd gifite ishingiro, rutegeka Rwanda Agriculture Board kuyishyura umwenda ungana na 335.163.425Frw, inyungu z’ubukererwe zingana na 12.065.883 Frw, igihembo cya Avoka kingana na 500.000 Frw, amafaranga y’ikurikiranarubanza angana na 40.000 Frw no gusubiza ingwate y’amagarama ingana na 20.000 Frw.

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[6] Rwanda Agriculture Board (RAB) yajuririye icyo cyemezo mu Rukiko Rukuru rw’Ubucuruzi, isaba gusuzuma niba ikirego cyatanzwe na Benedetta Group Ltd cyaragombaga kwakirwa, niba mu kuyitegeka kwishyura, Urukiko rwarakurikije amasezerano, niba umucamanza yari kuguma mu rubanza kandi hari icyemezo yarufashemo, no gusuzuma niba ikiguzi cya serivisi RAB yahawe gihwanye n'ubuso bwakoreweho inyigo irambuye. [7] Mu rubanza RCOMA 00188/2019/HCC rwaciwe ku wa 12/11/2021, Urukiko Rukuru rw’Ubucuruzi rwemeje ko ubujurire bwa Rwanda Agriculture Board bufite ishingiro, ko ikirego cyatanzwe na Benedetta Group Ltd kitagombaga kwakirwa, icyemezo cyafashwe n’Urukiko rw’Ubucuruzi mu rubanza n˚ RCOM 01604/2018/TC kivanwaho. [8] Ku wa 11/12/2021, Benedetta Group Ltd yajuririye icyo cyemezo mu Rukiko rw’Ubujurire, ubujurire bwandikwa kuri n˚ RCOMAA 00015/2022/CA, inenga kuba Urukiko Rukuru rw’Ubucuruzi rwaravuze ko ikirego cyayo kitagombaga kwakirwa, bigatuma rudaha agaciro umwenda iregera n’inyungu ziwukomokaho. [9] Urubanza rwaburanishijwe mu ruhame ku wa 04/01/2023, Benedetta Group Ltd ihagarariwe na Me Uwizeyimana Jean Baptiste, Rwanda Agriculture Board ihagarariwe na Me Kabibi Spéciose afatanyije na Me Ntarugera Nicholas, isomwa ryarwo rishyirwa ku wa 13/01/2023, uwo munsi ntirwasomwa kubera ko iyandikwa ryarwo ryari ritararangira, ryimurirwa ku wa 20/01/2023.

II. IBIBAZO BIGIZE URUBANZA N’ISESENGURA RYABYO

1. Kumenya niba Benedetta Group Ltd yari ifite ububasha bwo gutanga ikirego [10] Me Mutabazi Célestin wari uhagarariye Benedetta Group Ltd mu nama ntegurarubanza yabaye ku wa 06/10/2022, avuga ko ku wa 06/09/2015, sosiyete A.I. Engineering Ltd yahaye Benedetta Group Ltd ububasha bwo gukurikirana ibikorwa byose bijyanye n’ipiganwa ry’isoko ku nyigo yagombaga gukorwa kuri 4.797 Ha, ko Benedetta Group Ltd yaje gutsindira iryo soko, ku wa 08/08/2016 igirana amasezerano na RAB, ndetse iyashyira mu bikorwa nk’uko impande zombi zari zarabyumvikanyeho. [11] Akomeza avuga ko kuba Rwanda Agriculture Board ivuga ko Benedetta Group Ltd itari ifite ububasha bwo kuregera amasezerano yabaye hagati yayo na Joint Venture Benedetta Group & A.I Engineering n’Urukiko Rukuru rw’Ubucuruzi rukabyemeza atari byo, kubera ko ingingo ya 1.8 y’ayo masezerano, igaragaza neza ko Benedetta Group Ltd ifite TIN 103336551, ari yo yagombaga kwishyurwa, ubwishyu bugashyirwa kuri konti yayo nº 1002100103539001 iri muri Access Bank Rwanda Plc, kandi ko iyi konti ari na yo Rwanda Agriculture Board yishyuriyeho mu byiciro byabanje, ko kuba rero ari Benedetta Group Ltd yagombaga kwishyurwa, ari uko hari ibyo yabaga yakoze kandi ikabikora nk’uko byari bikubiye mu masezerano, bikanayiha ububasha bwo gukurikirana uburenganzira bwayo bwose bushingiye ku masezerano yari hagati yayo na Rwanda Agriculture Board. [12] Avuga kandi ko ibaruwa yo ku wa 29/06/2018 yanditswe na Rwanda Agriculture Board isubiza umunyamategeko wa Benedetta Group Ltd, igaragaza ko yemera ko Benedetta Group

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Ltd yakoze “feasibility study”, ndetse ikanavuga ko yifuza ubwumvikane bitabaye ngombwa ko urubanza rukomeza mu Rukiko, kandi ko no mu iburanisha ryo ku wa 05/11/2018, Rwanda Agriculture Board yivugiye ko hari komite irimo gukurikirana icyo kibazo ngo gikemuke binyuze mu nzira y’ubwumvikane, ikaba itarigeze ivuga ko Benedetta Group Ltd idafite ububasha bwo kurega, bityo ko ibi byose bigaragaza ko Urukiko Rukuru rw’Ubucuruzi rwirengagije ibimenyetso ndetse n’amasezerano yo ku wa 08/08/2016 Benedetta Group Ltd yagiranye na RAB, biyiha ububasha n’inyungu byo kuyirega. [13] Asoza ashimangira ko kuba Benedetta Group Ltd yari yarahawe ububasha na Joint Venture Benedetta Group & A.I Engineering, kuba Benedetta Group Ltd ari yo yashyize umukono ku masezerano yo ku wa 08/08/2016, no kuba ari yo yishyurwaga, bihagije kugira ngo hemezwe ko yari ifite ububasha n’ubushobozi byo kurega no gukurikirana inyungu zose zishingiye kuri ayo masezerano. [14] Me Uwizeyimana Jean Baptiste wahagarariye Benedetta Group Ltd mu iburanisha ryo ku wa 04/01/2023, avuga ko atemera isesengura ryakozwe n’Urukiko Rukuru rw’Ubucuruzi kuri iki kibazo, kubera ko kuba mu masezerano yabaye hagati ya Rwanda Agriculture Board na Joint Venture Benedetta Group & A.I Engineering harimo konti ya Benedetta Group Ltd izajya inyuzwaho ubwishyu, itabura kuregera igice gisigaye mu gihe ubundi bwishyu bwatanzwe bwanyujijwe kuri konti yayo. [15] Akomeza avuga ko mu gihe Benedetta Group Ltd yasabaga ubwishyu Rwanda Agriculture Board na yo isaba ko ikibazo kirangizwa binyuze mu bwumvikane, Benedetta Group Ltd ari yo yahamagarwaga, hashingiwe ku kuba konti yayo ari yo yanyuzwagaho ubwishyu bwa Joint Venture Benedetta Group & A.I Engineering, akaba yibaza niba Benedetta Group Ltd yambuwe ububasha bwo guhagararira sosiyete zishyize hamwe kubera ko havutse urubanza kandi mbere hose yarazihagarariye. [16] Asoza avuga ko ku giti cye, asanga mu gutanga ikirego, Benedetta Group Ltd itarasimbuye Joint Venture Benedetta Group Ltd & A.I Engineering Ltd, ko ahubwo ihagarariye inyungu za Joint Venture Benedetta Group Ltd & A.I Engineering Ltd nk’uko yayihagarariye mu bindi byose byabanje. [17] Me Kabibi Spéciose asobanura ko Rwanda Agriculture Board yagiranye amasezerano na Joint Venture igizwe na Benedetta Group Ltd na A.I Engineering Ltd, ko kuba Joint Venture nta buzimagatozi ifite, byumvikanisha ko iyo bagiye kurega, buri sosiyete mu zishyize hamwe irega ku giti cyayo. Bityo ko Benedetta Group Ltd itaza kuregera umwenda wose wa Joint Venture, akaba asanga iyo Benedetta Group Ltd ibikora neza nk’uko amasezerano abiteganya, yari kuba yaratanze ikirego mu izina rya Joint Venture ihagarariwe na Benedetta Group Ltd. [18] Akomeza avuga ko inyandiko yo ku wa 06/09/2015 Benedetta Group Ltd ivuga ko ari yo iyiha ububasha bwo guhagararira sosiyete zombi, iyo nyandiko ubwayo ivuga guhagararira (representation), guhagararira sosiyete bikaba bidasobanuye kuyisimbura mu nshingano zayo nk’uko byasobanuwe mu gika cya 20 cy’urubanza rujuririrwa, ahubwo ko yagombaga gukora mu mwanya wayo nk’uko no gushyira umukono ku masezerano yabikoze mu mwanya wayo.

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[19] Ku birebana n’aho uhagarariye Benedetta Group Ltd avuga ko sosiyete ahagarariye ifite ububasha bwo kuregera umwenda wasigaye, bushingiye ku kuba ubundi bwishyu bwatanzwe bwaranyuzwaga kuri konti yayo, Me Kabibi Spéciose avuga ko n’ubwo ubwishyu bwaba bunyuzwa kuri konti ya Benedetta Group Ltd, fagitire zitaba zatanzwe mu izina rya Benedetta Group Ltd, ko ahubwo zigomba kuba zasohowe mu izina rya Joint Venture Benedetta Group Ltd & A.I Engireering Ltd. [20] Kuri iyi ngingo, yanzura avuga ko Benedetta Group Ltd itari ifite ububasha bwo gutanga ikirego ishingiye ku masezerano yari hagati ya Joint Venture Benedetta Group & A.I Engineering, ko ahubwo byari gushoboka iyo iza kuba iregera inyungu zayo yonyine, ko mu bisobanuro itanga igenda yitiranya ububasha n’ubushobozi. [21] Me Ntarugera Nicholas avuga ko Urukiko Rukuru rw’Ubucuruzi rwasanze kuba Benedetta Group Ltd yari yarahawe ububasha bwo gukurikirana inyungu za Joint Venture Benedetta Group Ltd & A.I Engineering Ltd, kuba ari yo yashyize umukono ku masezerano, kuba ubwishyu bwaranyuzwaga kuri konti yayo, ibyo bitayiha ububasha bwo gitanga ikirego mu izina ryayo yonyine, kuko nk’uko bigaragara muri ayo masezerano, Benedetta Group Ltd yayashyizeho umukono mu izina rya sosiyete zombi, kandi ko kuba konti yayo ari yo yanyuzwagaho ubwishyu, byatewe n’uko ari yo abishyize hamwe bari batanze mu masezerano babyumvikanyeho, akaba atari uko ari Benedetta Group Ltd yagombaga kwishyurwa yonyine, bityo ko itari ifite n’ububasha bwo kurega ishingiye ku masezerano atari ayayo. [22] Kuri iyi ngingo, asoza avuga ko hashingiwe ku biteganywa n’ingingo ya 3 y’itegeko ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, asanga Benedetta Group Ltd itari ifite ububasha bwo kurega. UKO URUKIKO RUBIBONA [23] Ingingo ya 3 y’itegeko N˚ 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi iteganya ko Ikirego cyakirwa mu Rukiko iyo urega afite ububasha, inyungu n’ubushobozi byo kurega, keretse igihe itegeko ribiteganya ukundi. Ku mashyirahamwe, imiryango n’ibigo bidafite ubuzimagatozi, harega kandi hakaregwa abayobozi babyo mu izina ry’ababigize. [24] Ingingo ya 33, igika cya mbere y’itegeko rimaze kuvugwa iteganya ko″ [...] Icyakora abasangiye inyungu mu rubanza batanga ibirego byabo mu mwanzuro umwe, bagatanga ingwate y’amagarama imwe“. [25] Ingingo ya 84, 4˚ y’Itegeko N˚ 62/2018 ryo ku wa 25/08/2018 rigenga amasoko ya Leta, iteganya ko” Mu kwishyira hamwe, amasosiyete yishyize hamwe agomba kugirana amasezerano akorewe imbere ya Noteri, agaragaza sosiyete iyoboye abishyize hamwe ari na yo ibahagarariye mu bikorwa byose bijyanye n’isoko n’imbibi z’ububasha ihawe. Aya masezerano agomba kuba mu bigize inyandiko yatanzwe mu nyandiko y’ipiganwa y’abishyize hamwe”. [26] Mu gufata icyemezo cyo kwemeza ko Urukiko rw’Ubucuruzi rutagombaga kwakira ikirego cya Benedetta Group Ltd, Urukiko Rukuru rw’Ubucuruzi rwashingiye ku kuba mu gihe cyo gutanga ikirego, Benedetta Group Ltd yaritwaye nk’aho umwenda iregera ari uwayo

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yonyine, cyangwa nk’aho ari yo yakoze amasezerano yonyine hari uwo ihagarariye, nyamara amasezerano iburanisha atari ayayo, ahubwo ari aya Joint Venture, ikaba itanasobanura niba iregera umugabane wayo gusa, kandi nta bubasha ifite (qualité) bwo kuregera ibya Joint Venture Benedetta Group Ltd & A.I Engineering Ltd, kuko itigeze yegurirwa ububasha bwose kuri iryo soko, ahubwo yaremerewe gusa guhagararira ayo masosiyete yishyize hamwe na yo irimo. [27] Dosiye y’urubanza igaragaza inyandiko yo ku wa 06/09/2015, aho sosiyete A.I engineering ihagarariwe na Paolo Sorba na Benedetta Group ihagarariwe na Dr Edward Kamugisha ziyemeje kwishyira hamwe by’igihe gito (Temporary Grouping-Joint Venture), Benedetta Group ihabwa uburenganzira bwo gukurikirana ishyirwa mu bikorwa ry’ayo masezerano. [28] Hari amasezerano yo ku wa 08/08/2016 hagati ya Rwanda Agriculture Board na Benedetta Group & A.I Engineering (JV) , aho bigaragara ko mu gushyira umukono kuri ayo masezerano, uwitwa Dr Kamugisha Edward ari we washyizeho umukono ahagarariye sosiyete zishyize hamwe, hanatangwa konti ya Benedetta Group iri muri Access Bank kugira ngo abe ari yo izajya inyuzwaho ubwishyu bukomoka kuri ayo masezerano. [29] Urukiko rw’Ubujurire rurasanga Benedetta Group Ltd yarahawe ububasha bwo guhagararira JV Benedetta Group & A.I Engineering mu gukurikirana ishyirwa mu bikorwa ry’amasezerano izi sosiyete zombi zishyize hamwe zagiranye na Rwanda Agriculture Board. [30] Urukiko rw’Ubujurire rurasanga Benedetta Group yarahawe ubwo bubasha bwo guhagararira sosiyete zishyize hamwe (JV) mu masezerano kubera ko biteganywa n’itegeko, ndetse ububasha bwo gukurikirana ishyirwa mu bikorwa ry’amasezerano bukaba butandukanye n’ububasha bwo kuregera Inkiko kuko kuregera Inkiko biba mu gihe havutse impaka mu ishyirwa mu bikorwa ry’ayo masezerano, bikaba byumvikanisha ko kwiyambaza Inkiko bitandukanye no gushyira mu bikorwa amasezerano impande zombi zagiranye. [31] Urukiko rurasanga kandi nk’uko abahanga mu mategeko babisobanura, kugira ngo umuntu agire ububasha bwo gutanga ikirego mu Rukiko, agomba kuba afite ikirego (La qualité pour agir nécessite de posséder un titre ou un droit particulier pour pouvoir intenter l’action)116 . [32] Mu kirego cyatanzwe na Benedetta Group Ltd, iyi sosiyete ifite igice cy’uburenganzira ku mwenda Rwanda Agriculture Board yaba ifitiye sosiyete zishyize hamwe (JV), ikindi gice cyabwo kikaba gifitwe na A.I Engineering Ltd, kuba rero sosiyete ya kabiri mu zigize JV nta ho igaragara mu barega kandi Benedetta Group Ltd ikaba ivuga ko iregera umwenda wose sosiyete zishyize hamwe ziberewemo, akaba nta bubasha yari ibifitiye nk’uko byasobanuwe, kandi ko n’iyo yabuhabwa itaza mu Rukiko yifashe nk’iyasimbuye uwayitumye, ahubwo igomba kugaragaza ko uwayihaye ububasha bwo kuyitangira ikirego ari we ugomba kugaragara nk’umuburanyi mu rubanza. [33] Urukiko rurasanga nk’uko Urukiko Rukuru rwabibonye, Benedetta Group Ltd yari ifite ububasha bwo kuregera Urukiko mu izina ryayo mu gihe yari kuba ikurikirana uruhare rwayo rwonyine ku mwenda uburanwa, ariko ikaba nta bubasha yari ifite bwo kuregera umwenda wose

116 Anthony BEM, “Le droit, l’intérêt et la qualité ā agir comme conditions de recevabilité des demandes en justice”, Article publié le 22/04/2015.

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wa sosiyete zishyize hamwe mu izina ryayo, cyane ko mu gihe cy’ishyirwa mu bikorwa ry’ibyemezo byafashwe n’Inkiko harebwa ababuranyi bagaragara muri kopi y‘urubanza, hatarebwa amasezerano sosiyete zishyize hamwe zagiranye kandi niba itanga ikirego mu izina ryayo iregera umwenda wa sosiyete zishyize hamwe, kuba yandikishije izina ryayo ryonyine, bikaba bitumvikanisha ko sosiyete isigaye na yo ari umuburanyi mu rubanza rwafunguwe na Benedetta Group Ltd. [34] Urukiko rurasanga rero guhabwa ububasha bwo gukurikirana ishyirwa mu bikorwa ry’amasezerano, guhagararira imwe muri sosiyete zishyize hamwe mu gihe cyo gushyira umukono ku masezerano hagati ya Rwanda Agriculture Board na Benedetta Group Ltd & A.I Engineering Ltd, kuba ubwishyu bugenewe sosiyete zishyize hamwe bwaranyujijwe kuri konti ya Benedetta Group, nta na kimwe muri ibi biyiha ububasha bwo gutanga ikirego mu izina ryayo yonyine, iregera umwenda wose sosiyete zishyize hamwe zifiteho uburenganzira. Bityo, iyi mpamvu y’ubujurire yatanzwe na Benedetta Group Ltd ikaba nta shingiro ifite.

2. Kumenya niba Urukiko Rukuru rw’Ubucuruzi rwaragombaga kugenera Rwanda Agiculture Board amafaranga y’ikurikiranarubanza n’igihembo cya Avoka yari yasabye (Ubujurire bwuririye ku bundi bwatanzwe na RAB) [35] Me Kabibi Spéciose asaba Urukiko rw'Ubujurire kugenera RAB indishyi zingana na 5.000.000 Frw yari yasabye mu rubanza RCOMA 00188/2019/HCC ariko Urukiko Rukuru rw’Ubucuruzi ntiruziyigenere, rwirengagije ihame ry’ikiguzi cyo gukurikirana imanza (principle of costs follow by event). [36] Me Mutabazi Célestin wari uhagarariye Benedetta Group Ltd mu nama ntegurarubanza, avuga ko indishyi Rwanda Agriculture Board yasabye mu Rukiko Rukuru rw’Ubucuruzi nta shingiro zikwiye guhabwa, kuko uwo ahagarariye nta makosa yakoze, ko ahubwo Rwanda Agriculture Board ari yo yakoze amakosa, yanga kwishyura ibyo isabwa, bigatuma havuka imanza. UKO URUKIKO RUBIBONA [37] Ingingo ya 111 y’itegeko nº 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi iteganya ko Ikirego cy’amafaranga y’ikurikiranarubanza ni ikirego gishamikiye ku kirego cy’iremezo kigamije kwishyuza ibyakoreshejwe mu rubanza. Ikirego cy’amafaranga y’ikurikiranarubanza kiburanishwa rimwe n’ikirego cy’iremezo. Gishobora kandi kwakirwa kikaburanishwa n’iyo ikirego cy’iremezo cyaba kitakiriwe. [38] Ingingo ya 75, igika cya mbere y’itegeko rimaze kuvugwa iteganya ko“Muri rusange nta nyandiko, imyanzuro y’urubanza cyangwa inyandiko ikubiyemo ingingo ziburanishwa bishobora kohererezwa Urukiko nyuma y’inama ntegurarubanza“. [39] Bigaragara ko mu nama ntegurarubanza y’urubanza RCOMA 00188/2019/HCC yabaye ku wa 29/04/2019, ababuranyi bagiye impaka ku bibazo bikurikira :

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-Kumenya niba Urukiko rwaragombaga kwakira ikirego cyatanzwe na Benedetta Group Ltd mu izina ryayo, rukanaburanishwa iburana mu izina ryayo ; -Kumenya niba Urukiko rwarakurikije amasezerano yabaye hagati ya RAB na Joint Venture Benedetta Group & A.I Engineering rufata icyemezo ku birebana no kwishyura ; -Kumenya niba umucamanza yaragombaga kuguma mu rubanza mu gihe ku ikubitiro yafashe ″position“ nyamara abona ko ari imiburanire ya RAB mu mizi y’urubanza ; -Kumenya niba ikiguzi cya serivisi yahawe RAB gihwanye n’ubuso bwakoreweho inyigo irambuye ; -Kumenya niba ubujurire bwuririye ku bundi bufite ishingiro. [40] Urukiko Rukuru rw’Ubucuruzi rumaze gusuzuma ingingo ya mbere y’ubujurire ya RAB ivuga ko ikirego cyatanzwe na Benedetta Group Ltd kitagombaga kwakirwa, rugasanga koko kitaragombaga kwakirwa, rukavanaho urubanza rwaciwe n’Urukiko rw’Ubucuruzi, rwasanze bitakiri ngombwa gusuzuma izindi ngingo z’ubujurire mu gihe hagaragajwe ko ikirego kitagombaga kwakirwa ku rwego rwa mbere. [41] Urukiko rw’Ubujurire rurasanga kuba Urukiko Rukuru rw’Ubucuruzi rutarageneye Rwanda Agriculture Board amafaranga y’ikurikiranarubanza n’igihembo cya Avoka nta kosa rwakoze, kubera ko ikibazo cy’amafaranga ahwanye n’ibyagiye ku rubanza, kitigeze kigibwaho impaka mu gihe cy’inama ntegurarubanza ndetse no mu gihe cy’iburanisha ry’urubanza ryo ku wa 14/10/2020 nk’uko bigaragara mu nyandikomvugo yaryo.

3. Kumenya ishingiro ry’amafaranga y’ikurikiranarubanza n’igihembo cya Avoka asabwa na Benedetta Group Ltd [42] Me Mutabazi Célestin wari uhagarariye Benedetta Group Ltd mu nama ntegurarubanza, asaba Urukiko rw’Ubujurire gutegeka Rwanda Agriculture Board kwishyura uwo ahagarariye amafaranga y’ikurikirarubanza n’igihembo cya Avoka angana na 2.000.000 Frw, kubera gusiragizwa mu manza nta mpamvu.

[43] Me Ntarugera Nicholas avuga ko amafaranga asabwa na Benedetta Group Ltd nta shingiro Urukiko rukwiye kuyaha, kubera ko Rwanda Agriculture Board itigeze iyishora mu manza, na cyane ko ari na yo yatangije uru rubanza ubwo yangaga kwitabira imishyikirano yo gusuzuma imirimo yakozwe, ubuso yakoreweho, ndetse n'igihembo gikwiye. UKO URUKIKO RUBIBONA [44] Ingingo ya 111 y’itegeko nº 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi iteganya ko Ikirego cy’amafaranga y’ikurikiranarubanza ni ikirego gishamikiye ku kirego cy’iremezo kigamije kwishyuza ibyakoreshejwe mu rubanza. Ikirego cy’amafaranga y’ikurikiranarubanza kiburanishwa rimwe n’ikirego cy’iremezo. Gishobora kandi kwakirwa kikaburanishwa n’iyo ikirego cy’iremezo cyaba kitakiriwe.

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[45] Urukiko rurasanga kuba ubujurire bwatanzwe na Benedetta Group Ltd nta shingiro buhawe, amafaranga y’ikurikiranarubanza n’igihembo cya Avoka isaba, itagomba kuyahabwa.

III. ICYEMEZO CY’URUKIKO [46] Rwemeje ko ubujurire bwatanzwe na Benedetta Group Ltd, nta shingiro bufite. [47] Rwemeje ko urubanza RCOMA 00188/2019/HCC rwaciwe n’Urukiko Rukuru rw’Ubucuruzi ku wa 12/11/2020, rudahindutse. [48] Rutegetse ko amafaranga y’ingwate y’amagarama yatanzwe na Benedetta Group Ltd ijurira, ahwanye n’ibyakozwe mu rubanza.

NSHILI KIVU TEA FACTORY LTD (NKTF LTD) N’UNDI v KIGALI LAW CHAMBERS (KLC) [Rwanda URUKIKO RW’UBUJURIRE – RCOMAA 00003/2022/CA (Rukundakuvuga, PJ, Kanyange na Ngagi, J.) 17 Kamena 2022] Amategeko agenga imanza z’ubucuruzi – Umwuga w’ubw’avoka – Ibihembo by’umwavoka – Ibihembo by’umwavoka n’igihembo cyose gishingiye ku masezerano Avoka agirana n’umugana mu rwego rwo kugira ngo agire icyo amufasha mu rwego rw’umwuga we nk’Avoka. – Amabwiriza agenga ibihembo mbonera by’Abavoka, ingingo ya 40. Amategeko agenga imanza z’ubucuruzi– Ibihembo by’umwavoka – Impaka zijyanye n’ibihembo by’avoka – Ikirego kirebana n’ibihembo by’Avoka – Icyiciro cy’ubwumvikane gikorerwa mu Rugaga rw’Abavoka – Iyo impande zombi zirebana n’impaka zijyane n’ibihembo by’Avoka zananiwe kumvikana, bakagana inkiko, ibyabaye mu cyiciro cy’ubwumvikane mu Rugaga rw’Abavoka biba birangiye, nta zindi ngaruka bishobora kugira ku bireba ikirego cyaregewe urukiko, uretse kugenzura ko uwo muhango wabayeho cyangwa utabayeho gusa – Amabwiriza agenga ibihembo mbonera by’Abavoka, ingingo ya 40. Amategeko agenga imanza z’ubucuruzi – Amasezerano – Kumenya isesa ry’amasezerano mu buryo buteruye – Mu masezerano ashyirwa mu bikorwa mu byiciro, iyo igihe cyo kwishyurwa icyiciro kirangiye ntikishyurwe ndetse hakaniyongeraho igihe kiringaniye n’ubusanzwe umuntu ashobora kwihanganira ko umubereyemo umwenda yibwiriza, kandi uruhande rwishyuza ntirukurikirane ubwishyu, bifatwa ko rwamenye mu buryo buteruye ko urundi ruhande rwiyambuye inshingano. Amategeko agenga imanza z’ubucuruzi – Amasezerano – Iseswa ry’amasezerano mu buryo buteruye – Mu masezerano ashyirwa mu bikorwa mu byiciro, iyo igihe cyo kwishyurwa icyiciro kirangiye ntikishyurwe ndetse hakaniyongeraho igihe kiringaniye n’ubusanzwe umuntu ashobora kwihanganira ko umubereyemo umwenda yibwiriza, kandi uruhande rwishyuza ntirukurikirane ubwishyu, bifatwa ko rwamenye mu buryo buteruye ko urundi ruhande rwiyambuye inshingano.

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Amategeko agenga imanza z’ubucuruzi – Sosiyete – Imikorere y’amasosiyete – Indoor management rule – Amasezerano akozwe n’uhagarariye sosiyete agira agaciro mu maso y’uwo bayagiranye hatitawe ku makosa yaba yakoze mu micungire yayo. Incamake y’ikibazo: KIGALI LAW CHAMBERS Ltd (KLC Ltd yari isanzwe yunganira mu mategeko NSHILI KIVU TEA FACTORY Ltd (NKTF Ltd) iri kumwe na NSHILI KIVU TEA PLANTATION Ltd (NKTP Ltd) ku giciro cya 200.000 Frw buri kwezi zikishyura n’ubukode bw’aho KLC Ltd ikorera. Ku wa 01/02/2018 yagiranye amasezerano mashya na Nicholas WATSON wari Umuyobozi wazo; bumvikana ko azajya yishyurwa noneho 4.000 USD buri kwezi mu gihe cy’imyaka ibiri, uhereye ku wa 01/01/2019. Inama y’Ubutegetsi nshya y’izo sosoiyete yarateranye, ifata imyanzuro itandukanye, irimo no guhagarika ya masezerano KLC Ltd yari imaze gusinya, ariko ntiyayimenyesha ko yahagaritswe. Umuyobozi wa KLC Ltd yanditse ibaruwa yise integuza ya nyuma asaba kwishyurwa. Iyo baruwa ntiyasubijwe, bityo KLC Ltd iregera Urukiko rw’Ubucuruzi, maze rwanzura ko icyo kirego kidashobora kwakirwa kuko KLC Ltd itanbanje kwiyambaza Urugaga rw’Abavoka KLC Ltd yandikiye Umukuru w’Urugaga rw’Abavoka amusaba gukemura icyo kibazo ariko ntirwashobora kugera ku mwanzuro impande zombi zumvikanyeho. Ubwo yongeye kuregera Urukiko rw’Ubucuruzi; uwo Rukiko rwemeza ko ikirego cyatanzwe na KIGALI LAW CHAMBERS Ltd gifite ishingiro, ruyigenera 96.000 USD, 1.000.000 Frw y’igihembo cya Avoka, 100.000 Frw y’ikurikiranarubanza na 20.000 Frw y’igarama. NKTF Ltd na NKTP Ltd ntizishimiye imikirize y’urubanza ziyijuririra mu Rukiko Rukuru rw’Ubucuruzi maze narwo rwemeza ko imikirize y’urubanza rwajuririwe idahindutse. NKTF Ltd na NKTP Ltd, zajuririye Urukiko rw’Ubujurire. Incamake y’icyemezo: 1. Ibihembo by’umwavoka n’igihembo cyose gishingiye ku masezerano Avoka agirana n’umugana mu rwego rwo kugira ngo agire icyo amufasha mu rwego rw’umwuga we nk’Avoka. 2. Iyo impande zombi zirebana n’impaka zijyane n’ibihembo by’Avoka zananiwe kumvikana, bakagana inkiko, ibyabaye mu cyiciro cy’ubwumvikane mu Rugaga rw’Abavoka biba birangiye, nta zindi ngaruka bishobora kugira ku bireba ikirego cyaregewe urukiko, uretse kugenzura ko uwo muhango wabayeho cyangwa utabayeho gusa. 3. Amasezerano akozwe n’uhagarariye sosiyete agira agaciro mu maso y’uwo bayagiranye hatitawe ku makosa yaba yakoze mu micungire yayo. 4. Mu masezerano ashyirwa mu bikorwa mu byiciro, iyo igihe cyo kwishyurwa icyiciro kirangiye ntikishyurwe ndetse hakaniyongeraho igihe kiringaniye n’ubusanzwe umuntu ashobora kwihanganira ko umubereyemo umwenda yibwiriza, kandi uruhande rwishyuza ntirukurikirane ubwishyu, bifatwa ko rwamenye mu buryo buteruye ko urundi ruhande rwiyambuye inshingano. Ubujurire bwa bufite ishingiro kuri bimwe. Ubujurire bwuririye ku bundi nta shingiro bufite.

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Imikirize y’urubanza rwajuririwe ihindutse gusa ku bijyanye n’amadorari abajuriye bagomba kwishyura uregwa. Abajuriye baomba gufatanya kwishyura uregwa amadorari ibihumbi umunani (8.000 USD). Amagarama yatanzwe ahwanye n’ibyakozwe mu rubanza. Amategeko yashingiweho: Itegeko nº 83/2013 ryo ku wa 11/09/2013 rishyiraho Urugaga rw’Abavoka mu Rwanda, rikanagena imitunganyirize n’imikorere byarwo, ingingo ya 27 na 64 Itegeko N°17/2018 ryo ku wa 13/04/2018 rigenga amasosiyete y’ubucuruzi, ingingo ya 142 na 151 Itegeko n° 45/2011 ryo ku wa 25/11/2011 rigenga amasezerano, ingingo ya ya 88 na 89. Amabwiriza N° 01/2014 agena ibihembo mbonera by’Abavoka, ingingo ya 2 na 40. Inyandiko z’abahanga: JT Pretorius; PA Delport, Michelle Havenga &Maria Vermaas, South African Company Law through Cases, JUTA &CO, Ltd; 6th ed.1999, p 346. Véronique Wester-Ouisse, “Le préjudice moral des personnes morales: quand "la perversion de la cité commence par la fraude des mots", JCP, G n° 39,24 Septembre 2012. External Cases: Urubanza N° RS/INJUST/RCOM 00004/2020/SC; NEW KIGALI BUSINESS SERVICES Ltd v KASESE DISTILLERS Ltd, rwaciwe n’Urukiko rw’Ikirenge ku wa 19/11/2021. Urubanza I. IMITERERE Y’URUBANZA [1] KIGALI LAW CHAMBERS Ltd ni “Law firm” ikora akazi ko kugira abantu inama mu mategeko no kuburanira abagana inkiko, ikuriwe na Me BANDORA Alfred. Mu mwaka wa 2014 yagiranye amasezerano y’igihe kizwi ashobora no kongerwa na NSHILI KIVU TEA FACTORY Ltd (NKTF Ltd) iri kumwe na NSHILI KIVU TEA PLANTATION Ltd (NKTP Ltd) y’ubufasha mu by’amategeko no kuyibera umwanditsi, ku gihembo kingana na 200.000 Frw, no kwishyura inzu KIGALI LAW CHAMBERS Ltd ikoreramo. Ku wa 01/02/2018, habayeho guhinduka kw’amasezerano, KIGALI LAW CHAMBERS Ltd (KLC Ltd) isinyana amasezerano na Perezida w’Inama y’Ubutegetsi wa NKTF Ltd na NKTP Ltd, Nicholas WATSON, ko igihembo ari 4.000 USD ku kwezi. Ku wa 01/12/2018, ku mpamvu zuko Nicholas WATSON atakundaga kuboneka yagiranye andi masezerano na KLC Ltd y’imyaka 2 yagomba gutangira 01 Mutarama 2019 akarangirana n’ukwezi ku Ukuboza 2020.

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[2] Ku wa 19/01/2019 habaye inama y’Inama y’Ubutegetsi ya NKTF Ltd, yitabiriwe na MURENZI Jean na BANGANINKA Jacqueline, naho Nicholas WATSON atitabye, umwanditsi ari Me GASHAGAZA Philbert yemeza ko amafaranga yahabwaga Me BANDORA Alfred ahita ahagarikwa kuko nta rwego rwa sosiyete rwamushyizeho, ko na 4.000 USD yahabwaga mu buryo budasobanutse hashakishwa uburyo yagaruzwa. Ku wa 18/06/2019, KLC Ltd ihagarariwe n’umuyobozi wayo Me BANDORA Alfred yandikiye Umuyobozi wa NKTF Ltd na NKTP Ltd, amumenyesha ko amuhaye integuza ya nyuma yo kwishyurwa ibikubiye mu masezerano bagiranye ku wa 01/12/2018. Nyuma yo kudasubizwa KLC Ltd yareze NKTF Ltd na NKTP Ltd mu Rukiko rw’Ubucuruzi ivuga ko zishe amasezerano bagiranye, isaba kwishyurwa 96.000 USD bumvikanye n’indishyi zitandukanye. [3] Mu rubanza No RCOM 01870/2019/TC rwaciwe n’Urukiko rw’Ubucuruzi ku wa 27/12/2019, urwo Rukiko rushingiye ku ngingo 40, igika cya 1, y’Amabwiriza N° 01/2014 agena ibihembo mbonera by’Abavoka rwemeje ko ikirego cya KLC Ltd kitakiriwe kuko itabanje gushyikiriza ikibazo Umukuru w’Urugaga rw’Abavoka. Ku wa 09/01/2020, KLC Ltd ihagarariwe na Me BANDORA Alfred yandikiye Umukuru w’Urugaga rw’Abavoka amusaba gukemura ikibazo ifitanye na NKTF Ltd na NKTP Ltd. Ku wa 28/07/2020, nyuma yo gusuzuma ibyo impande zombi zivuga, Umukuru w’Urugaga yandikiwe Me BANDORA Alfred ibaruwa amuha uburenganzira bwo kwiyambaza izindi nzego. Ku wa 05/08/2020, KLC Ltd yareze NKTF Ltd na NKTP Ltd mu Rukiko rw’Ubucuruzi ivuga ko zitashoboye kubahiriza amasezerano, kuko akazi KLC Ltd yakoraga zagahaye abandi hatabayeho gusesa amasezerano bari bafitanye, isaba ko ziyishyura 96.000 USD ahwanye n’imirimo yakoze mu gihe cy’amezi 24 nk’uko bigaragara mu masezerano zagiranye, inasaba kugenerwa indishyi zitandukanye. [4] Ababuranira NKTF Ltd na NKTP Ltd mu kwiregura ku ngingo zigize urubanza bavuze ko ibyo KLC Ltd isaba nta gaciro byahabwa, kuko amasezerano ishingiraho yakozwe mu buryo budakurikije amategeko, aho uwahoze ari Perezida w’Inama y’Ubutegetsi Nicholas WATSON yafashe icyemezo cyo kuzamura ibihembo igomba guhabwa, akabivana kuri 200.000 Frw akabigeza kuri 4.000 USD, bitabanje kwemezwa n’abagize Inama y’Ubutegetsi; bityo ko indishyi KLC Ltd isaba idakwiye kuzihabwa. [5] Mbere yo kwinjira mu mizi y’urubanza ababuranira NKTF Ltd na NKTP Ltd batanze inzitizi yo kutakira icyo kirego, bashingiye ku kuba Urukiko rw’Ubucuruzi rudafite ububasha bwo kukiburanisha kuko kitari mu rwego rw’ubucuruzi, n’indi nzitizi yuko ikibazo kitashyikirijwe Urugaga rw’Abavoka mu bihe biteganywa n’amategeko. Ku wa 08/12/2020, mu rubanza rubanziriza urundi, Urukiko rw’Ubucuruzi rwafashe icyemezo ko inzitizi zazamuwe na NKTF Ltd na NKTP Ltd nta shingiro zifite kubera ko amasezerano yakozwe mu nyungu z’ubucuruzi bwa NKTF Ltd na NKTP Ltd; no kuba amafaranga yishyuzwa azwi akaba nta mpaka ziri mu kuyagena. [6] Mu iburanisha ryo ku wa 29/12/2020, ababuranira NKTF Ltd na NKTP Ltd basabye Urukiko kuba ruhagaritse iburanisha ku mpamvu z’uko hari ikirego cy’inshinjabyaha barega Me BANDORA Alfred, Nicholas WATSON na KLC Ltd kigikurikiranwa, banasaba ko Nicholas WATSON wahoze ari Perezida w’Inama y’Ubutegetsi ya NKTF Ltd na NKTP Ltd hamwe na Me BANDORA Alfred bagobokeshwa, maze Urukiko rw’Ubucuruzi rwemeza ko iburanisha ry’urubanza rikomeza kuko nta kirego cy’inshinjabyaha cyari mu nkiko, runasanga Nicholas

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WATSON na Me BANDORA Alfred batagobokeshwa kuko batashoboraga gutambamira imikirize y’urubanza. [7] Mu rubanza Nº RCOM 01250/2020/TC rwaciwe n’Urukiko rw’Ubucuruzi ku wa 18/02/2021, urwo Rukiko rwemeje ko ikirego cyatanzwe na KIGALI LAW CHAMBERS Ltd gifite ishingiro, ko NKTF Ltd na NKTP Ltd batubahirije amasezerano bagiranye na KLC Ltd, ko NKTF Ltd na NKTP Ltd bagomba kwishyura KLC Ltd 96.000 USD, 1.000.000 Frw y’igihembo cya Avoka, 100.000 Frw y’ikurikiranarubanza na 20.000 Frw y’igarama; rwemeza kandi ko nta rangizarubanza ry’agateganyo rizaba. [8] NKTF Ltd na NKTP Ltd ntizishimiye imikirize y’urubanza ziyijuririra mu Rukiko Rukuru rw’Ubucuruzi zisaba urwo Rukiko gusuzuma niba icyo kirego cyaragombaga kwakirwa kandi kitarabanje gushyikirizwa Umukuru w’Urugaga rw’Abavoka mu gihe cy’amezi abiri (2), niba Urukiko rw’Ubucuruzi rwari rufite ububasha bwo kuburanisha urwo rubanza, niba Urukiko rw’Ubucuruzi rwarafashe icyemezo rwirengagije amategeko shingiro ya sosiyete ziregwa, no gusuzuma niba Nicholas WATSON na BANDORA Alfred baragombaga kugobokeshwa ku rwego rwa mbere. KLC Ltd yireguye ivuga ko ubujurire bwa NKTF Ltd na NKTP Ltd nta shingiro bufite, itanga ubujurire bwuririye ku bundi, isaba Urukiko gusuzuma niba hakwiye gutegekwa irangizarubanza ry’agateganyo kuri 96.000 USD, inasaba indishyi z’akababaro, amafaranga y’ikurikiranarubanza n’igihembo cya Avoka. [9] Ku wa 29/09/2021, Urukiko Rukuru rw’Ubucuruzi rwaciye urubanza N° RCOMA 00208/2021/HCC, rwemeza ko ubujurire bwatanzwe na NKTP Ltd na NKTF Ltd nta shingiro bufite, ko ubujurire bwuririye ku bundi bwatanzwe na KLC Ltd nta shingiro bufite, ko imikirize y’urubanza Nº RCOM 01250/2020/TC rwaciwe n’Urukiko rw’Ubucuruzi ku wa 18/02/2021 idahindutse, rutegeka ko amagarama y’urubanza aherera ku Isanduku ya Leta. [10] NKTF Ltd na NKTP Ltd, zajuririye na none uru Rukiko, zivuga ko icyo KIGALI LAW CHAMBERS Ltd yaregeye ari igihembo cya Avoka, ko rero yagombaga kubanza kugeza icyo kibazo ku Mukuru w’Urugaga rw’Abavoka mu gihe cy’amezi abiri (2) kuva aho impaka zivukiye nk’uko biteganywa n’ingingo ya 40 y’Amabwiriza agenga ibihembo mbonera by’Abavoka ko kandi amasezerano yo ku wa 01/2018 atagombaga gushingirwaho kuko atigeze yemezwa n’Inama y’Ubutegetsi kandi ari yo iyobora izo sosiyete; ubujurire bwazo bwandikwa kuri No RCOMAA 00003/2022/CA. [11] Urubanza rwaburanishijwe mu ruhame ku wa 04/05/2022, NSHILI KIVU TEA PLANTATION Ltd & NSHILI KIVU TEA FACTORY Ltd zihagarariwe na Me NYILIDANDI Assiel afatanyije na Me HABINEZA Gasore Gilbert, naho KIGALI LAW CHAMBERS ihagarariwe na Me BANDORA Alfred. [12] Muri rusange, mu iburanisha impaka z’impande zombi zibanze ku byerekeranye n’iyakirwa ry’ikirego cya KLC Ltd mu Rukiko rw’Ubucuruzi NKTF Ltd na NKTP Ltd zivuga ko kitagombaga kwakirwa kuko imihango iteganywa n’ingingo ya 40 y’Amabwiriza agenga ibihembo mbonera by’Abavoka igomba gukorerwa mu Rugaga rw’Abavoka mbere y’uko ikirego nk’iki kiregerwa urukiko itubahirijwe, hamwe no kuba Urukiko Rukuru rw’Ubucuruzi rwaremeje ko KLC Ltd yishyurwa amafaranga iburana rushingiye ku masezerano yo ku wa 01/12/2018 yakozwe n’umuntu utabifitiye ububasha. KLC Ltd yo yakomeje kwemeza ko ibyo

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nta shingiro bifite, isaba ko hagumaho imikirize y’urubanza Nº RCOMA 00208/2021/HCC rwaciwe n’Urukiko Rukuru rw’Ubucuruzi. Impande zombie kandi zasabye amafaranga y’ikurikiranarubanza n’indishyi zinyuranye. [13] Urukiko, rushingiye kuri izo mpaka, rusanga hakwiye gusuzumwa ibibazo bikurikira: a. Kumenya niba ikibazo kiri hagati ya NSHILI KIVU TEA PLANTATION Ltd & NSHILI KIVU TEA FACTORY Ltd na KIGALI LAW CHAMBERS Ltd kirebwa n’ibiteganywa n’ingingo ya 40 y’Amabwiriza agenga ibihembo mbonera by’Abavoka b. Kumenya niba hari ikosa Urukiko Rukuru rw’Ubucuruzi rwakoze gushingira ku masezerano yo ku wa 01/12/2018. c. Ibyerekeye indishyi n’amafaranga y’ikurikiranarubanza. II. IBIBAZO BIGIZE URUBANZA N’ISESENGURA RYABYO

1. Kumenya niba ikibazo kiri hagati ya NSHILI KIVU TEA PLANTATION Ltd & NSHILI KIVU TEA FACTORY Ltd na KIGALI LAW CHAMBERS Ltd kirebwa n’ibiteganywa n’ingingo ya 40 y’Amabwiriza agenga ibihembo mbonera by’Abavoka. [14] Abahagarariye NKTF Ltd na NKTP Ltd banenga kuba mu mu gika cya 16 cy’urubanza rujuririrwa, Urukiko Rukuru rw’Ubucuruzi rwaravuze ko urubanza rwose rushingiye ku kuba haravutse ikibazo giturutse ku mikoranire kuko KLC Ltd yavugaga ko imirimo bakoraga yahawe abandi kandi hatarabayeho gusesa amasezerano, ko rero kuba byararegewe mu Rukiko hatitawe ku bihe biteganywa mu ngingo 40 y’Amabwiriza agenga ibihembo mbonera by’Abavoka mu Rwanda nta tegeko ryishwe, ibyo rukabikora rwirengagije ko icyari cyaregewe ari ukutubahiriza amasezerano no kwishyura igihembo kingana na 96.000 USD, bityo ayo madolari akaba agomba gufatwa nk’igihembo cya Avoka. [15] Basobanura ko KLC Ltd yarengeje ibihe byo kugeza ikibazo ku Mukuru w’Urugaga rw’Abavoka mu Rwanda, kuko ibaruwa ya nyuma KLC Ltd yandikiye NKTP Ltd na NKTF Ltd yayanditse ku wa 18/06/2019, akaba ari yo igombaga guherwaho habarwa ibihe byo kugeza ikibazo ku rugaga rw’Abavoka mu Rwanda. Basobanura ko KLC Ltd aho kubanza gushyikiriza ikibazo Urugaga rw’Abavoka, yatanze ikirego mu Rukiko rw’Ubucuruzi mu rubanza Nº RCOM 01870/2019/TC, ku wa 27/12/2019, Urukiko rwemeza ko icyo kirego kitakiriwe, kuko imihango iteganywa n’ingingo ya 40 y’Amabwiriza agenga ibihembo mbonera by’Abavoka mu Rwanda itubahirijwe; hanyuma ku wa 09/01/2020, KLC Ltd ishyikiriza ikibazo Urugaga rw’Abavoka mu Rwanda, ubwumvikane ntibwagerwaho, Umukuru w’Urugaga rw’Abavoka atanga uburenganzira bwo kwiyambaza izindi nzego. Bityo rero, bavuga ko iyo urebye igihe ibaruwa ya nyuma yishyuza yatangiwe n’igihe ikibazo cyashyikirijwe Umukuru w’Urugaga rw’Abavoka mu Rwanda, usanga ibihe by’amezi 2 biteganywa n’ingingo ya 40 y’Amabwiriza yavuzwe haruguru bitarubahirijwe. [16] Uhagarariye KLC Ltd yiregura avuga ko ikibazo kiri hagati ya KLC Ltd na NKTP Ltd hamwe na NKTF Ltd kitarebwa n’ingingo ya 40 y’Amabwiriza agenga ibihembo mbonera by’Abavoka kuko ikiregerwa ari ukutubahiriza amasezerano no kuyica, ko kandi nta mpaka zihari ku bijyanye n’igihembo kuko cyumvikanweho n’impande zombi muri ayo masezerano, ko

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ari nabyo inkiko zombi zemeje. Asobanura ko mu gika cya 14 cy’urubanza Nº RCOM 01250/2020/TC, Urukiko rw’Ubucuruzi rwasobanuye neza impamvu inzitizi yatanzwe nta shingiro ifite kuko nta mpaka zabayeho ku bijyanye n’igihembo kingana na 96.000 USD yishyuzwa, kuko icyaregewe ari ukutubahiriza no kwica amasezerano y’akazi KLC Ltd yagiranye na NKTP Ltd na NKTF Ltd, ko kandi byashimangiwe n’Urukiko Rukuru rw’Ubucuruzi mu gika cya 16 cy’urubanza Nº RCOMA 00208/2021/HCC, kuko nyuma y’isesengura rwakoze rwemeje ko icyaregewe ari ukutubahiriza amasezerano yagengaga imikoranire y’impande zayagiranye kandi akaba atarasheshwe. Bityo ko ingingo ya 40 y’Amabwiriza ntaho ihuriye n’urubanza kuko igihembo cyishyuzwa kitagibwaho impaka. [17] Avuga kandi ko kuba KLC Ltd yarashyikirije iki kibazo Umukuru w’Urugaga rw’Abavoka byari mu rwego rwo gukora ibyo Urukiko rwabasabye mu rubanza Nº RCOM 01870/2019/TC ariko bo batemeranwaga n’icyo cyemezo kuko bagaragaje ko iki kibazo kitarebwa n’ingingo ya 40 y’Amabwiriza agenga ibihembo mbonera by’Abavoka, ko kandi ari nabyo byemejwe n’Urukiko Rukuru rw’Ubucuruzi mu rubanza rujuririrwa. Avuga kandi ko Urukiko rw’Ubujurire rwasuzuma niba amezi abiri (2) ateganywa mu Mabwiriza agenga ibihembo mbonera by’Abavoka ari indemyagihugu (d’ordre public) ku buryo kutayubahiriza byatuma ikirego kitakirwa mu Rukiko. Asoza asaba Urukiko rw’Ubujurire kudaha ishingiro iyi mpamvu y’ubujurire nk’uko n’inkiko zabanje zabyemeje. UKO URUKIKO RUBIBONA [18] Nk’uko byagaragajwe haruguru, ikibazo ababuranyi bifuza ko Urukiko rusuzuma kuri iyi ngingo y’ubujurire n’icyo kumenya niba ikibazo KLC Ltd ifitanye na NKTF hamwe na NKTP Ltd kirebwa n’ibiteganywa n’ingingo ya 40 y’Amabwiriza agenga ibihembo mbonera by’Abavoka. Urukiko ruributsa ko muri iyi ngingo ya 40 havugwamo ibintu bibiri, aribyo: gushyikiriza Umukuru w’Urugaga rw’Abavoka impaka zijyanye n’ibihembo bya Avoka, no kubikora mu gihe cy’amezi abiri uhereye igihe izo mpaka zavukiye. A. Ku byerekeye gushyikiriza Umukuru w’Urugaga rw’Abavoka impaka zijyanye no kugena no kwishyura ibihembo by’Avoka [19] Ingingo ya 64, igika cya 2, y’Itegeko nº 83/2013 ryo ku wa 11/09/2013 rishyiraho Urugaga rw’Abavoka mu Rwanda, rikanagena imitunganyirize n’imikorere byarwo iteganya ko: “Impaka zijyanye n’ubwishyu zimenyeshwa Umukuru w’Urugaga kugira ngo yumvikanishe impande zombi.” [20] Ingingo ya 27, agace ka 3, y’Itegeko nº 83/2013 ryo ku wa 11/09/2013 rishyiraho Urugaga rw’Abavoka mu Rwanda ivuga ko “Inama y’Urugaga ifite inshingano zo gushyiraho amabwiriza agamije guteza imbere umwuga w’ubwavoka”. [21] Ingingo ya 40, igika cya 1, y’Amabwiriza N° 01/2014 agena ibihembo mbonera by’Abavoka isobanura uko izo mpaka zerekeranye n’ibyo bihembo zikemurwa, muri aya magambo: “Impaka zose zijyanye no kugena no kwishyura ibihembo by’Avoka zishyikirizwa Umukuru w’Urugaga rw’Abavoka mu mezi abiri uhereye igihe izo mpaka zavukiye. Ikirego gitangwa n’uruhande rufite inyungu, yaba umukiriya utemera ibihembo byose cyangwa igice asabwa kwishyura, yaba avoka usaba kwishyurwa ibihembo bye. Inyandiko itanga ikirego

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igomba guherekezwa n’ibimenyetso.” Naho ingingo ya 2, agace 1, y’ayo Mabwiriza isobanura icyo igihembo cy’Avoka ari cyo mu buryo bukurikira: “Ibihembo by’Avoka ni igihembo cyangwa ikiguzi Avoka ahabwa n’umugana kubera imirimo yo mu rwego rusanzwe, iy‟ubwenge n’iyo gucunga dosiye aba yamukoreye, haba imirimo yo kumugira inama, yo gusuzuma ibimenyetso, yo kujya mu nama, kumushakira ibikenewe (harimo igihe cyo gutegereza n‟ingendo), kumugira inama mu nyandiko, ibiganiro kuri telefone, kumutegurira amabaruwa n’izindi nyandiko zijyanye n’imanza, kumwunganira no kumuburanira, kumutangira ikirego, igihe amara mw’iburanisha, kumukurikiranira irangizwa ry‟imanza n‟ibindi bikorwa, harimo no gucunga dosiye”. Iyo ngingo, mu gace kayo ka 2, inasobanura uko Amasezerano ahoraho avoka agirana n’umugana agomba kumvikana: “amasezerano Avoka agirana n‟umukiriya, uyu akiyemeza: gushinga Avoka dosiye ze zirebana n’ibibazo by’amategeko, zose cyangwa igice cyazo; kumwishyura, akenshi ku kwezi, igihembo kidahinduka hatitawe ku gaciro ka dosiye amushinze, cyangwa igihembo kidahinduka hiyongereyeho umubare w’amafaranga ushobora guhinduka hakurikijwe imirimo yakozwe, icyagezweho, cyangwa ikindi cyose cyashingirwaho cyumvikanyweho n‟impande zombi.” [22] Izi ngingo zose zisomewe hamwe, zumvikanisha ko ibihembo by’avoka ari ikiguzi Avoka ahabwa n’umugana kubera imirimo itandukanye yamukoreye, ko icyo gihembo gishobora gutangwa rimwe cyangwa kikaba icya buri kwezi bitewe n’amasezerano Avoka afitanye n’Umukiriya, ko kandi impaka zose zijyanye no kugena ibyo bihembo cyangwa kubyishyura zigomba kubanza gushyikirizwa Umukuru w’Urugaga rw’Abavoka. Mu yandi magambo, bikwiye kumvikana ko igihembo cyose gishingiye ku masezerano Avoka agirana n’umugana mu rwego rwo kugira ngo agire icyo amufasha mu rwego rw’umwuga we nk’Avoka, afatwa nk’igihembo kirebwa n’iyi ngingo. [23] Imikirize y’urubanza rujuririrwa No RCOMA 00208/2021/HCC igaragaza ko ikibazo kiri muri uru rubanza ari ikibazo giturutse ku mikoranire kuko KLC Ltd ivuga ko imirimo yakoraga yahawe abandi kandi hatabayeho gusesa amasezerano inabisabira indishyi, ko rero nk’uko Urukiko rw’Ubucuruzi rwabyemeje mu rubanza Nº RCOM 01870/2019/TC bitareba ibivugwa mu ngingo ya 40 y’Amabwiriza agena ibihembo by’Abavoka, bityo ko kuba byararegewe Urukiko hatitawe ku bihe biteganywa mu ngingo ya 40 y’amabwiriza agenga ibihembo mbonera by’abavoka, nta mategeko yishwe. [24] Dosiye y’urubanza igaragaza amasezerano KLC Ltd ihagarariwe na Me BANDORA Alfred yagiranye n’Umuyobozi wa NKTP Ltd na NKTF Ltd Nicholas WATSON yashyizweho umukono ku wa 01/12/2018. Ayo masezerano agaragaza imirimo itandukanye KLC Ltd yagombaga gukora nk’Avoka, arimo kujya itanga inama mu by’amategeko, gutegura amasezerano y’ubucuruzi n’izindi nyandiko za ngombwa, no guhagararira NKTF Ltd na NKTP Ltd mu nkiko, izi nazo ziyemeza kujya zishyura KLC Ld 4000 USD buri kwezi. [25] Dosiye y’urubanza igaragaramo kandi urubanza No RCOM 01870/2019/TC rwaciwe n’Urukiko rw’Ubucuruzi ku wa 27/12/2019, aho KLC Ltd yaregaga NKTF Ltd na NKTP Ltd, ikiburanwa ari: “Kwica amasezerano y’akazi no gusaba ko yacibwa indishyi z’akababaro za $ 20,000 USD - Gutegeka uregwa kwishyura amezi 24 twari twemeranyije angana na $ 96,000 USD - Gutegeka uregwa kwishyura indishyi”. Muri urwo rubanza, Urukiko rw’Ubucuruzi rushingiye ku ngingo ya 64, igika cya 2, y’Itegeko nº 83/2013 ryo ku wa 11/09/2013 rishyiraho Urugaga rw’Abavoka no ku ngingo 40, igika cya 1, y’Amabwiriza N° 01/2014 agena ibihembo

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mbonera by’Abavoka rwemeje ko ikirego cya KLC Ltd kitakiriwe kuko itabanje gushyikiriza ikibazo Umukuru w’Urugaga rw’Abavoka. [26] Dosiye y’urubanza igaragaramo ibaruwa yo ku wa 18/06/2019, KLC Ltd ihagarariwe n’umuyobozi wayo Me BANDORA Alfred yandikiye Umuyobozi wa NKTP Ltd na NKTF Ltd amuha integuza ya nyuma yo kwishyurwa ibikubiye mu masezerano bagiranye yashyizweho umukono ku wa 01/12/2018. Igaragaramo ibaruwa yo ku wa 09/01/2020, KLC Ltd ihagarariwe n’umuyobozi wayo Me BANDORA Alfred yandikiye Umukuru w’Urugaga rw’Abavoka amusaba gukemura ikibazo KLC Ltd ifitanye na NKTF Ltd hamwe na NKTP Ltd cyo kuba izo kampani (companies) zitarubahirije amasezerano bagiranye. Igaragaramo kandi ibaruwa yo ku wa 28/07/2020, Umukuru w’Urugaga rw’Abavoka yandikiye Me BANDORA Alfred amuha uburenganzira bwo kwiyambaza izindi nzego kuko nta bwumvikane bwagezweho. [27] Urukiko rurasanga ibyo Urukiko Rukuru rw’Ubucuruzi rwemeje ko amasezerano KLC Ltd yagiranye na NKTF Ltd na NKTP Ltd ari amasezerano asanzwe ko nta mpaka ziyarimo, bityo ko atarebwa n’ingingo ya 40, igika cya 1, y’Amabwiriza N° 01/2014 yavuzwe haruguru nta shingiro bifite, ku mpamvu zikurikira: a. Nk’uko byasobanuwe mu bika bibanziriza iki, KLC Ltd yagiranye na NKTF Ltd na NKTP Ltd amasezerano kugira ngo izihe serivisi zavuzwe haruguru hanyuma nazo ziyemeza ko zizajya ziyihemba 4.000 USD ku kwezi, ziza kutumvikana ku iyishyurwa ry’icyo gihembo kiyavugwamo, nk’uko rero byasobanuwe by’umwihariko mu gika cya 23 cy’urubanza, igihembo cyose gishingiye ku masezerano Avoka agirana n’umugana mu rwego rwo kugira ngo agire icyo amufasha mu rwego rw’umwuga we nk’Avoka, ayo masezerano aba ashingiye ku gihembo kirebwa n’iyi ngingo. b. Nk’uko kandi byagaragajwe haruguru, hari urubanza No RCOM 01870/2019/TC rwaciwe n’Urukiko rw’Ubucuruzi ku wa 27/12/2019, aho urwo Rukiko rwemeje ko ikibazo cya KLC Ltd cyagombaga kubanza gushyikirizwaga Umukuru w’Urugaga rw’Abavoka, kandi urwo rubanza ntirwajuririwe. Kuba rero rutarajuririwe kandi KLC Ltd ihagarariwe na Me BANDORA Alfred ikaba yarahisemo kubahiriza ibyemejwe muri urwo rubanza, kuko ku wa 09/01/2020 yashyikirije icyo kibazo Umukuru w’Urugaga rw’Abavoka, ku wa 28/07/2020 ibaha uburenganzira bwo kwiyambaza izindi nzego kuko batabashije kumvikana, bigaragaza ko nawe yemeraga ko uwo muhango ugomba kubanza gukorwa mbere yo kuregera Urukiko, nk’uko biteganywa n’ingingo ya 40, igika cya 1, y’Amabwiriza N° 01/2014 yavuzwe haruguru. [28] Kubera izo mpamvu zose, uru Rukiko rurasanga nta mpaka zikiriho ku bijyanye no kumenya niba ikibazo cyerekeranye n’ibihembo by’Avoka byari ngombwa ko gishyikirizwa Umukuru w’Urugaga rw’Abavoka mbere yo kuregera Urukiko. Rurasanga ahubwo ikibazo kigomba gusuzumwa ari icyo kumenya niba kuba KLC Ltd yarashyikirije izo mpaka Umukuru w’Urugaga rw’Abavoka nyuma y’amezi abiri (2) byaba impamvu ituma ikirego cyayo kitaragombaga kwakirwa mu Rukiko.

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B. Kumenya niba kuba KLC Ltd yarashyikirije Umukuru w’Urugaga rw’Abavoka impaka zijyanye n’ibihembo bya Avoka nyuma y’amezi abiri byaba impamvu ituma ikirego kitakirwa mu Rukiko [29] Ingingo ya 40, igika cya 1, y’Amabwiriza N° 01/2014 yibukijwe haruguru iteganya ibikurikira: “Impaka zose zijyanye no kugena no kwishyura ibihembo by’Avoka zishyikirizwa Umukuru w’Urugaga rw’Abavoka mu mezi abiri (2) uhereye igihe izo mpaka zavukiye. Ikirego gitangwa n’uruhande rufite inyungu, yaba umukiriya utemera ibihembo byose cyangwa igice asabwa kwishyura, yaba avoka usaba kwishyurwa ibihembo bye. Inyandiko itanga ikirego igomba guherekezwa n’ibimenyetso.” Igika cya 2 cy’iyo ngingo kikavuga ko “Umukuru w’Urugaga yakira ibirego akabyoherereza Komisiyo y’Urugaga ishinzwe ibihembo by’Abavoka na yo igahita itumiza impande zombi kugira ngo izumve; Komisiyo ishyikiriza raporo Umukuru w’Urugaga, na we agafata umwanzuro mu gihe ntarengwa cy’amezi abiri (2) uhereye igihe yashyikirijwe ikirego”. Naho igika cya 8 cyayo kikongeraho ko “iyo Umukuru w‟Urugaga amaze gufata umwanzuro akanawushyiraho umukono, awumenyesha impande zombi, zifite igihe cy‟ukwezi kumwe (1) cyo kujuririra urukiko rubifitiye ububasha (ubujurire bw‟ibanze kimwe n’ubujurire bwuririye ku bundi)”. [30] Nk’uko bigaragara ingingo ya 40 y’aya Mabwiriza mu duce twavuzwe mu gika kbanziriza iki, iteganya ibyiciro bibiri byo gukemuramo impaka zirebana n’ibihembo by’abavoka. Ni ukuvuga mu bwumvikane imbere y’Urugaga rw’Abavoka no mu Rukiko. Ibyo byiciro byombi bitegetswe kuba muri gahunda (ordre) ivugwa muri iyi ngingo, ariko buri cyose kigira amategeko yihariye n’imihango n’ibihe byubahiriza, buri cyose ku bikireba. Ni muri urwo rwego kuregera Urugaga bikorwa mu gihe kitarenze amezi abiri (2), mu gihe kuregera urukiko bikorwa mu gihe cy’ukwezi kumwe. Icyiciro cyo kuregera urukiko kiba ari uko icy’ubwumvikane cyananiranye, kurangira kw’icyo cyiciro bikagaragazwa n’uko Umukuru w’Urugaga rw’Abavoka amenyesheje impande zombi umwanzuro wagezweho. Ibyo bivuze ko ibyabaye muri icyo cyiciro biba birangiye bikaba nta zindi ngaruka biba bigishobora kugira ku bireba ikirego cyaregewe urukiko, uretse kugenzura ko uwo muhango wabayeho cyangwa utabayeho gusa. Ibireba uburyo wakozwe ntibiba bireba urukiko uretse igihe ibyo ari byo byaregewe. Ibyo bivuze ko umuburanyi ufite impamvu zituma atemera ko uwo muhango w’ubwumvikane ukorwa kubera kutubahirizwa kw’ibihe, aba agomba kwanga kuwujyamo, bityo ntunakorwe. Naho iyo yemeye ko ukorwa, ntaba acyemerewe kwitwaza uburyo wakozwemo mu kwiregura (en tant que défendeur). [31] Dosiye y’urubanza igaragaramo ibaruwa yo ku wa 18/06/2019, KLC Ltd ihagarariwe n’umuyobozi wayo Me BANDORA Alfred yandikiye Umuyobozi wa NKTP Ltd na NKTF Ltd amuha integuza ya nyuma yo kwishyurwa ibikubiye mu masezerano bagiranye yashyizweho umukono ku wa 01/12/2018. Iyi baruwa Umuhesha w’inkiko yagaragaje ko yayoherereje Nicholas WATSON kuri e-mail ye. [32] Dosiye igaragaramo ibaruwa yo ku wa 09/01/2020, KLC Ltd ihagarariwe n’umuyobozi wayo Me BANDORA Alfred yandikiye Umukuru w’Urugaga rw’Abavoka amusaba gukemura ikibazo KLC Ltd ifitanye na NKTF Ltd na NKTP Ltd cyo kuba izo sosiyete zitarubahirije amasezerano bagiranye, no kuba zitarayishyuye ibihembo bya Avoka bihwanye na 96.000 USD nk’uko byumvikanyweho mu masezerano.

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[33] Dosiye igaragaramo ibaruwa yo ku wa 28/07/2020, Umukuru w’Urugaga yandikiye Me BANDORA Alfred amuha uburenganzira bwo kwiyambaza izindi nzego. Muri iyo baruwa Umukuru w’Urugaga agaragaza ko ashingiye ko impande zombi zandikiwe zisabwa ibisobanuro kuri iki kibazo ndetse zigasubiza, ko ashingiye kandi ko impande zombi zahamagawe mu muhango wo kubumvikanisha (mediation) wo ku wa 26/05/2020 ariko ntizibashe kumvikana, ko abahaye uburenganzira bwo kwiyambaza izindi nzego akaba arizo zibakemurira ikibazo. [34] Urukiko rurasanga mu gihe impande zombi zemeye ko Urugaga rw’Abavoka ruzihuza ntihagire ubigiraho ikibazo, no ku bijyanye n’iyubahirizwa ry’ibihe kuri urwo rwego NKTF Ltd na NKTP Ltd ntizigaragaze ko zibifiteho ikibazo ahubwo zikareka umuhango ukaba ukarangira, ntizinabiregere ngo zivuge ko uwo muhango wabaye mu buryo bunyuranyije n’amategeko, ntaho zahera zivuga ko igikorwa cy’ubwunzi ku rwego rw’Urugaga rw’Abavoka kitubahirije igihe giteganywa n’ingingo ya 40 y’Amabwiriza yavuzwe haruguru. [35] Kubera izo mpamvu zose, Urukiko rurasanga ibivugwa n’abahagarariye NKTF Ltd na NKTP Ltd ko ikirego cya KLC Ltd kitagombaga kwakirwa kuko igihe cy’amezi (2) cyo kugeza ikibazo ku Mukuru w’Urugaga rw’Abavoka kitubahijwe, nta shingiro bifite kubera impamvu zasobanuwe haruguru; bityo iyi mpamvu y’ubujurire ikaba nta shingiro ifite. 2. Kumenya niba hari ikosa Urukiko Rukuru rw’Ubucuruzi rwakoze mu gushingira ku masezerano yo ku wa 01/12/2018 [36] Abahagarariye NKTP Ltd na NKTF Ltd ntibishimiye ko ku rupapuro rwa 12 mu gika cya 27 cy’urubanza rujuririrwa, Urukiko Rukuru rw’Ubucuruzi mu gufata icyemezo rwashimangiye ibyemejwe n’Urukiko rw’Ubucuruzi ko KLC Ltd itari ifite inshingano zo kumenya niba ibikubiye mu masezerano yo ku wa 01/12/2018 abagize Inama y’Ubutegetsi bari babanje kubyemeza, ko ngo icy’ingenzi ari uko ayo masezerano yashyizweho umukono na Perezida w’Inama y’Ubutegetsi w’izo sosiyeti zombi. Bavuga ko ibyo binyuranyije n’amategeko, yaba amategeko yagengaga amasosiyete mu Rwanda yari ariho icyo gihe ndetse n’amategeko shingiro y’izo sosiyete kuko zose zari ziyobowe n’Inama y’Ubutegetsi ( ngo binyuranye n’ibiteganywa n’ingingo ya 145 n’iya 147 z’Itegeko rigenga amasosiyete, n’ingingo ya 15 y’Amategeko shingiro ya sosiyete) kandi ikaba ari nayo yabanzaga kwiga ku myanzuro yose ireba izo sosiyete, nyamara hakaba nta nama n’imwe yigeze iterana, yaba iy’abanyamigabane yaba iy’abagize inama y’ubutegetsi ngo ibyigeho ibifateho icyemezo. Bavuga ko Nicholas WATSON nta bubasha yari afite bwo gukorana amasezerano na KLC Ltd bitemejwe n’Inama y’Ubutegetsi y’izo sosiyete zombi kuko kuba uwasinye yari Perezida w’Inama y’Ubutegetsi bitamuhaga uburenganzira bwo gukora ibitemejwe n’Inama y’Ubutegetsi; ko ahubwo ibyo yakoze yabikoze agamije guhombya izo sosiyete. [37] Bakomeza bavuga ko ibyo uhagarariye KLC Ltd avuga ko bemera amasezerano yo ku wa 01/02/2018 atari byo kuko batayemera, ko n’ayo ku wa 01/12/2018 ari nayo aregerwa muri uru rubanza batayemera, kandi ko Inama y’Ubutegetsi y’izo sosiyete zombi yateranye ku wa 19/01/2019 yashyizeho ubuyobozi bushya, WATSON Nicholas akaba atakiri we Perezida w’Inama y’Ubutegetsi ndetse inama ya nyuma yayoboye akaba ari nayo KLC Ltd aheruka kwitabira, ari iyabaye ku wa 14/03/2017. [38] Uhagarariye KLC Ltd avuga ko Nicholas WATSON yasinye nka Perezida w’Inama y’Ubutegetsi ya NKTF Ltd na NKTP Ltd, akaba yari afite ububasha bwo gusinya amasezerano,

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kandi akaba atari gusinywa n’abagize Inama y’Ubutegetsi bose. Avuga kandi ko nta n’ikigaragaza ko Inama y’Ubutegetsi itateranye, ko nta kuntu KLC Ltd yari kumenya niba Inama y’Ubutegetsi y’izo sosiyete zombi yarateranye cyangwa niba itarateranye kuko ibyo bimenywa na ba nyiri imigabane b’izo sosiyete. Asobanura ko icyaregewe ari ubwishyu bushingiye ku masezerano yagiranye n’ubifitiye ububasha ari we Perezida w’Inama y’Ubutegetsi wa sosiyete zombi wayashyizeho umukono, kandi ko NKTF Ltd na NKTP Ltd zidahakana ayo masezerano, ko iyo ziza kuba zitayemera zari kuyaregera zisaba ko aseswa, aho gutegereza kuregwa ko zanze kwishyura. Avuga kandi ko amasezerano yo ku wa 01/02/2018, agaragaza ko KLC Ltd igomba guhembwa 4 000 USD buri kwezi nayo yasinywe na Nicholas WATSON nka Perezida w’Inama y’Ubutegetsi kuko yashyizweho muri Kamena 2018, ko kandi ayo masezerano yo bayishyuye, akibaza impamvu bemera ayo, hanyuma bagahakana ayo ku wa 01/12/2018 aburanwa muri uru rubanza kandi yose yarasinywe na Nicholas WATSON nka Perezida w’Inama y’Ubutegetsi w’izo sosiyete zombi. [39] Akomeza avuga ko ayo masezerano yo ku wa 01/12/2018 nta nenge afite kuko uwayasinye n’ubwo atari mu Rwanda ariko yabihamije neza muri “AFFIDAVIT” yakoze iriho n’umukono wa Noteri w’iwabo, akayohereza kuri e-mail kubera icyorezo cya COVID 19 cyariho, akaba atarabashaga gukora ingendo kubera izabukuru. Avuga kandi ko Registration certificate ya BARCO Trading Ltd igaragaza ko Nicholas WATSON n'abana be aribo ba nyiri iyo company yo mu mahanga yaje no kugura imigabane muri NKTP Ltd na NKTF Ltd, ko BARCO Trading Ltd ya Nicholas WATSON ifite imigabane irenga 92% muri izo sosiyete zombi, ko ibyo ubihuje n’ibiteganywa n'Itegeko rigenga amasosiyete ryakoreshwaga muri 2018, uhita ubona ko nyiri BARCO Trading Ltd yari afite uburenganzira busesuye bwo gusinya mu mwanya w’Inama y’Ubutegetsi kuko ari we ufitemo imigabane myinshi. Avuga na none ko Nicholas WATSON ari we ukiri Perezida w’Inama y’Ubutegetsi, ko hari indi nama yitabiriye ku wa 11/06/2018 yashyizweho umukono na Noteri. [40] Abajijwe niba KLC Ltd yarahembwaga 4.000 USD ari uko ikoze cyangwa niba yarayahembwaga akazi kahaba cyangwa katahaba, asubiza ko ku kwezi KLC Ltd yagombaga guhembwa 4.000 USD nk’uko bikubiye mu ngingo ya 2 y’amasezerano yo ku wa 01/12/2018, ko kandi hari igihe akazi kabaga ari kenshi ubundi kakaba ari gake, ko akazi KLC Ltd yagombaga gukora kari kavugwa muri ayo masezerano. Ku byerekeye kumenya niba yakoraze koko imirimo ikubiye muri ayo masezerano, yavuze ko bayikoze; abajijwe uwo bahaga raporo kuva ku wa 01/01/2019, asubiza ko uko bakoraga mbere ariko bakomeje gukora, ko bamubwiraga icyo agomba gukora akagikora, ko bajyaga Nshili kureba ko nta bibazo izo sosiyete zifite kuko Umuyobozi Mukuru yari amaze kugenda, kandi ko raporo yayitangaga online. Asoza avuga ko asaba Urukiko kudaha ishingiro iyi mpamvu y’ubujurire, no gutegeka NKTF Ltd na NKTP Ltd kwihutira kwishyura KLC Ltd. UKO URUKIKO RUBIBONA [41] Urukiko rusanga impaka kuri iyi ngingo zishingiye ku kumenya niba amasezerano KLC Ltd ishingiraho yishyuza igihembo yarasinywe n’ubifitiye ububasha kimwe no kumenya niba igomba kwishyurwa amafaranga yose ateganywa n’ayo masezerano. a. Kumenya niba amasezerano KLC Ltd ishingiraho yishyuza yarasinywe n’ubifitiye ububasha

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[42] NKTF Ltd na NKTP Ltd zivuga ko Nicholas WATSON wasinye amasezerano nka Perezida w’Inama y’Ubutegetsi yabikoze nta burenganzira abifitiye kuko nta Nama y’Ubutegetsi yateranye ngo ibimwemerere; mu gihe KLC Ltd yo ivuga ko atari ubwa mbere Nicholas WATSON amusinyira amasezerano nk’ayo, kandi akaba yarayishyuwe nta kibazo. Mu gukemura izi mpaka, Urukiko ruragenzura uburyo ibyemezo byo gusinya amasezerano nk’aya muri NKTF Ltd na NKTP Ltd byafatwaga. [43] Ingingo ya 151, igika cya 2, y’Itegeko N°17/2018 ryo ku wa 13/04/2018 rigenga amasosiyete y’ubucuruzi ryakoreshwaga igihe amasezerano yashyirwagaho umukono iteganya ibikurikira: “Abagize Inama y’Ubutegetsi bakorera hamwe bafatanyije mu buyobozi kandi bagomba kuba bangana n’umubare uteganyijwe mu nyandiko z’ishingwa ry’isosiyete kugira ngo inama iterane.” [44] Ingingo ya 142, igika cya 1, y’Itegeko N°17/2018 ryo ku wa 13/04/2018 ryavuzwe haruguru iteganya ibikurikira: “Imirimo n’ibikorwa by’isosiyete biyoborwa cyangwa bikarebererwa n’Inama y’Ubutegetsi yayo ifite ububasha bwose bukenewe muri ubwo buyobozi, keretse mu gihe inyandiko z’ishingwa ry’isosiyete cyangwa iri tegeko biha ubwo bubasha abanyamigabane cyangwa undi muntu” [45] Ingingo ya 15 y’amategeko agenga NKTF Ltd na NKTP Ltd havugwamo ko imicungire ya sosiyete ikurikiranwa n’Inama y’Ubutegetsi; ko ibyemezo by’Inama y’Ubutegetsi ya sosiyete bifatwa ku buryo bwemewe iyo hari umubare wa ngombwa w’abaje mu nama n’igihe buri cyemezo cyabonye ubwiganze bw’amajwi keretse haramutse hari izindi ngingo zigenwa n’amategeko zikurikizwa icyo gihe. [46] Izi ngingo zisomewe hamwe, zigaragaza ko Inama y’Ubutegetsi ari yo ifite ububasha bwo kugirana amasezerano n’abandi bantu. Icyakora itegeko ntirigaragaza uko bigenda iyo umuyobozi w’Inama y’Ubutegetsi afashe icyemezo kitemerwa n’abagize Inama y’Ubutegetsi. Ibi ariko byagiye bihabwa igisubizo kimaze gusa n’icyemerwa mu mahame agenga imicungire y’amasosiyete. Muri rusange, icyemezo cy’umuyobozi w’Inama y’Ubutegetsi gifatwa nk’aho cyafashwe n’abagize Inama y’Ubutegetsi mu buryo bwemewe n’amategeko mu maso y’abagiranye amasezerano n’iyo sosiyete117. Mu yandi magambo, sosiyete ntishobora kutishyura abo yagiranye nabo amasezerano yitwaje ko umuyobozi wayo hari ibyo atubahirije. Ahubwo, iyo ikibazo nk’icyo kivutse, ingaruka zabyo ziryozwa uwo muyobozi w’Inama y’Ubutegetsi ku giti cye ariko nabwo bigaragaye ko yarengereye ububasha bwe. [47] Dosiye y’urubanza igaragaragaramo amasezerano yo ku wa 01/12/2018, NKTF Ltd na NKTP Ltd zihagarariwe na Nicholas WATSON zagiranye na KLC Ltd ihagarariwe n’Umuyozi Mukuru wayo BANDORA Alfred. Muri ayo masezerano izo sosiyeti zombi zemeranyijwe na KLC Ltd ko ari yo izajya ibafasha mu bijyanye na servisi zijyanye n’amategeko nk’uko bikubiye mu ngingo ya mbere y’ayo masezerano, ko kandi KLC Ltd izajya ihembwa 4 000 USD ku kwezi nk’uko ingingo ya kabiri y’ayo masezerano ibiteganya; akaba kandi yaragombaga gutangira

117 Ibi bishingira ku ihame bise “Indoor management rule”. This rule allows persons dealing with a company, namely through the managing director, to assume that all matters concerning internal management and procedure have been complied with. See JT Pretorius; PA Delport, Michelle Havenga &Maria Vermaas, South African Company Law through Cases, JUTA &CO, Ltd; 6th ed.1999, p 346.

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gukurikizwa ku wa 01/01/2019, akamara igihe cy’imyaka ibiri ariko gishobora kongerwa, ni ukuvuga ko yari kurangira ku wa 31/12/2020.118 [48] Muri dosiye hagaragaramo inyandikomvugo y’inama ya NKTF Ltd n’iya NKTP Ltd yo ku wa 14/03/2017 igaragaza ko Nicholas WATSON atorewe kuyobora Inama y’ubutegetsi mu gihe cy’ amezi 12. [49] Dosiye igaragaramo inyandikomvugo y’Inama y’Ubutegetsi ya NKTF Ltd yo ku wa 19/01/2019. Iyo nyandikomvugo igaragaza ko abagize Inama y’Ubutegetsi ari MURENZI Jean, BANGANINKA Jacqueline na Nicholas WATSON (utari witabye). Abitabiriye inama bemeje ko imirimo y’inama iyoborwa na MURENZI Jean, ko Me GASHAGAZA Philbert ayibera Umwanditsi. Muri iyo nama hemejwe ko amafaranga yahabwaga Me BANDORA Alfred ahita ahagarikwa kuko nta rwego rwa sosiyete rwamushyizeho, ko na 4.000 USD yahabwaga mu buryo budasobanutse hashakishwa uburyo yagaruzwa. [50] Urukiko rurasanga abahagarariye NKTF Ltd na NKTP Ltd zagiranye amasezerano na KLC Ltd badahakana ko Nicholas WATSON yari Perezida w’Inama y’Ubutegetsi w’izo sosiyeti zombi mu gihe ayo masezerano yakorwaga, ahubwo bavuga ko amasezerano Nicholas WATSON yagiranye na KLC Ltd yagombaga kuba yemejwe n’Inama y’Ubutegetsi, kuko ari yo iyobora sosiyeti, ko rero kuba itarabyemeje, amasezerano yo ku wa 01/12/2018, nta gaciro agomba guhabwa. [51] Urukiko rurasanga, kuba abahagarariye NKTF Ltd na NKTP Ltd bemera ko ku wa 01/12/2018, ubwo amasezerano yakorwaga Nicholas WATSON yari Perezida w’Inama y’Ubutegetsi ya NKTF Ltd na NKTP Ltd, zidashobora kuyahakana zitwaje ko yasinywe n’umuyobozi wayo atabyemerewe n’Inama y’Ubutegetsi kuko nk’uko byasobanuwe mu gika cya 47 ibikozwe na Perezida w’Inama y’Ubutegetsi bifatwa nk’ibyakozwe na Sosiyete mu maso y’abandi bantu. Byongeye kandi, kuba hari andi masezerano yo ku wa 01/02/2018, Nicholas WATSON ahagarariye NKTF Ltd na NKTP Ltd yagiranye na KLC Ltd y’uko iyi izajya ihembwa 4.000 USD ku kwezi, agashyirwa mu bikorwa ndetse abandi bagize Inama y’Ubutegetsi bakaba batarabimuregeye, Urukiko rurasanga bigaragaza ko bemera ko Nicholas WATSON nka Perezida w’Inama y’Ubutegetsi w’izi sosiye zombi yari yemerewe gukora amazerano azihagarariye. Bityo, iyi ikaba atari inenge yatuma amasezerano yo ku wa 01/12/2018 adahabwa agaciro. [52] Ku bivugwa n’abahagarariye NKTF Ltd na NKTP Ltd ko Nicholas WATSON nta bubasha yari afite bwo gukorana amasezerano na KLC Ltd bitemejwe n’Inama y’Ubutegetsi y’izo sosiyete zombi, ko amasezerano yo ku wa 01/02/2018 yakozwe mu buryo butandukanye n’ibiteganywa n’ingingo ya 145 na 147 y’itegeko N°17/2018 ryo ku wa 13/04/2018 rigenga amasosiyeti y’ubucuruzi ngo kuko Nicholas WATSON yakoresheje ububasha yari afite akayasinya Inama y’Ubutegetsi itateranye ngo ibyemeze, Urukiko rurasanga nta shingiro bifite

118 Art. 1: The duties of the Law firm shall be to provide the client with legal counsel, draft business agreements and prepare such other legal documents as the situation may necessitate, represent the client in the courts of law in Rwanda and perform such other judicial duties where the client has interests. Art. 2: The Law Firm shall be entitled to a consolidated payment of $ 4000 US (Four Thousand American Dollars) as monthly retainer fees for the services as stipulated in the Article 1 of this contract. Art. 3: This agreement commences on 1st January 2019 and is valid for a period of two years (24 months) renewable upon agreement writing by the client and the Law Firm.

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kuko izo ngingo zitabuza Umuyobozi w’Inama y’Ubutegetsi kugira ibyemezo afata mu izina rya Sosiyete; ahubwo nk’uko nabyo byanasobanuwe haruguru, izo ngingo zikaba ntacyo zikemura kuri izi mpaka. b. Kumenya niba KLC Ltd igomba kwishyurwa amafaranga yose ateganywa masezerano yo ku wa 01/12/2018 [53] NKTF Ltd na NKTP Ltd zivuga ko Urukiko Rukuru rw’Ubucuruzi rutagomba gushingira ku masezerano yo ku wa 01/12/2018 ngo ruzitegeke kwishyura KLC Ltd 96.000 USD kuko ayo masezerano itayemera kuko yasinywe n’utabifitiye ububasha, ko ntacyo KLC Ltd yigeze ikora iyashingiyeho, kuko yagombaga gushyirwa mu bikorwa kuva ku wa 01/01/2019 agomba kumara igihe cy’imyaka ibiri, ariko akaba yaraje guhagarikwa n’Inama y’Ubutegetsi yateranye ku wa 19/01/2019. [54] KLC Ltd ivuga ko nta kosa Urukiko Rukuru rw’Ubucuruzi rwakoze rushingira ku masezerano yo ku wa 01/12/2018 maze rugategeka NKTF Ltd na NKTP Ltd kwishyura KLC Ltd 96.000 USD, kuko Nicholas WATSON yayasinye akiri Perezida w’Inama y’Ubutegetsi akaba yari afite ububasha bwo gusinya ayo masezerano. Ku byo kuba ntacyo yakoraga avuga ko nta shingiro byahabwa kuko yakomeje gukora nk’uko byari bisanzwe atanga raporo online. Naho ku bijyanye n’iseswa ry’amasezerano avuga ko yasheshwe n’abatabifitiye ububasha ko kandi atabimenyeshejwe [55] Mu gukemura izi mpaka, Urukiko rurasuzuma niba amasezerano yo ku wa 01/12/2018 atari gukomeza kubahirizwa mu gihe inama yo ku wa 19/01/2019 yemeje ko asheshwe ariko ntibimenyeshwe KLC Ltd. [56] Ingingo ya 89 y’Itegeko n° 45/2011 ryo ku wa 25/11/2011 rigenga amasezerano iteganya ko “iyo ufite inshingano ahakanye inshingano, uko guhakana inshingano biha urundi ruhande uburenganzira bwo gusaba indishyi zishingiye ku nshingano zose zari zisigaye. …”. Icyakora, ingingo ya 91, agace 1, yongeraho ko “Inshingano zo kuriha indishyi z‟akababaro zishingiye ku guhakana inshingano zivaho iyo bigaragara ko uruhande rwarenganye na rwo rutari gukora igisabwa”. [57] Izi ngingo zombi zisomewe hamwe zumvikanisha ko iyo habaye kutubahiriza ibikubiye mu masezerano, ariko urundi ruhande narwo rukaba rudakora inshingano zarwo, uruhande rutayubahirije rufite inshingano yo kwishyura urwo rundi hashingiwe ku bimaze gukorwa. Ibi bishimangirwa mu ihame dusanga mu ngingo ya 84 ivuga ko “Uruhande rumwe (rudashobora) gusaba urundi ruhande kurangiza inshingano zarwo rutabanje gukora ibyo rwasabwaga by‟ingenzi mu gihe hari inshingano magirirane”, hamwe n’ibiteganywa mu ngingo ya 82 aho igira iti “….Iyo igice cy’ibisabwa ari cyo kigomba kwishyurwa gusa icyarimwe, urundi ruhande rushobora kwishyura igice cyagereranwa n‟inshingano zarangiye, keretse bigaragaye ukundi, hakurikijwe uko ibintu biteye”. [58] Ingingo ya 88 y’Itegeko ryavuzwe ikemura impaka ku byerekeranye no kumenya igihe guhakana inshingano byabereye. Ibivuga muri aya magambo: “Guhakana inshingano bishobora gukorwa mu buryo bukurikira:

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1. 1° inyandiko ufite inshingano ahaye ugenewe inshingano imumenyesha ko atazakora igisabwa; 2. 2° gukora ku bushake igikorwa kigaragaza ko ufite inshingano atazakora igisabwa”. Bivuze ko uruhande ruhakana inshingano rushobora kubikora mu buryo bweruye rumenyesha urundi mu nyandiko cyangwa rukabikora mu buryo buteruye rukora igikorwa kigaragaza ko rutazubahiriza inshingano zarwo, nko kwanga kwishyura kandi igihe cyo kwishyura cyageze. Mu yandi magambo, iyo igihe cyo kwishyurwa kigeze, uruhande rugomba kwishyurwa ntirwishyurwe, ruba rufite inshingano yo kubaza impamvu, bityo rukamenya ko nta cyahindutse ku nshingano zo kwishyura, naho ubundi ku munsi rwagombaga kwishyurwa, iyo rutishyuwe bifatwa ko rwamenye ko urundi ruhande rwiyambuye inshingano. [59] Mu magambo make, hashingiwe ku isesengura ry’ingingo zivuzwe mu bika bibanziriza iki, mu masezerano ashyirwa mu bikorwa mu byiciro, iyo igihe cyo kwishyurwa icyiciro kirangiye ntikishyurwe kandi uruhande rwishyuza ntirukurikirane ubwishyu, bifatwa ko rwamenye ko urundi ruhande rwiyambuye inshingano, bityo rukishyuza imirimo yakozwe kugeza ubwo. [60] Nk’uko byagaragajwe, amasezerano KLC Ltd yagiranye na NKTP Ltd na NKTF Ltd ku wa 01/12/2018 yagombaga gutangira gushyirwa mu bikorwa ku wa 01/01/2019. Ayo masezerano agaragaza ko KLC Ltd yagombaga guhembwa buri kwezi 4.000 USD mu gihe cy’imyaka ibiri (2). Bivuze ko ari amasezerano yagombaga kwishyurwa mu byiciro, buri cyiciro kikaba kingana n’ukwezi kumwe, kandi hakishyurwa ibyakozwe muri uko kwezi. [61] Ku wa 19/01/2019, ubuyobozi bushya bwa NKTP Ltd na NKTF Ltd buhagarariwe na Bwana MURENZI Jean bwakoze inama y’Inama y’Ubutegetsi, ifata ibyemezo bitandukanye birimo no guhagarika amasezerano KLC Ltd yagiranye na NKTP Ltd na NKTF Ltd yavuzwe mu gika kibanziriza iki. Iki cyemezo ariko nticyigeze kimenyeshwa KLC Ltd mu buryo bweruye, ahubwo ukwezi gushize, ntibigeze bamwishyura nk’uko byari biteganyijwe. Icyakora na KLC Ltd, nyuma y’ukwezi, ntiyishyuje igihembo cy’ukwezi bari barumvikanye mu masezerano, ahubwo yishyuje ku wa 18/06/2019. Bivuze ko KLC Ltd yamenye ko NKTP Ltd na NKTF Ltd ziyambuye inshingano zo kwishyura mu buryo buteruye ku wa 31/01/2019, ubwo ukwezi kwari gushize, ikabona itishyuwe. Ibyo kuba yarabimenye kare mbere y’uko yishyuza binashimangirwa n’uko mu ibaruwa ye yo ku wa 18/06/2019 yandikiye Umuyobozi wa NKTP Ltd na NKTF Ltd yamuhaga integuza ya nyuma yo kwishyurwa ibikubiye mu masezerano bagiranye yashyizweho umukono ku wa 01/12/2018; gutanga integuza ya nyuma bigaragaza ko yari yabanje kugerageza ubundi buryo busanzwe. [62] Ikindi kigaragara cyavuzwe n’uruhande rwa NKTP Ltd na NKTF Ltd kandi na KLC Ltd ikaba nta kimenyetso yatanze kibihinyuza, ni uko nta kigaragaza ko kuva amasezerano yaseswa yakomeje gukora. [63] Urukiko rushingiye kuri ibi bisobanuro byatanzwe no ku mategeko yasobanuwe cyane cyane mu bika bya 61 na 62, rurasanga nyuma yo guhagarika amasezerano, NKTP Ltd na NKTF Ltd zari ziyambuye inshingano zazo, ariko kuko zitabimenyesheje KLC Ltd mu buryo bweruye, bikaba bigomba gufatwa ko KLC Ltd yabimenye mu buryo buteruye, ubwo ukwezi kwashiraga

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ntiyishyuze. Urukiko rusanga ariko na none mu migenzereze isanzwe cyane cyane ishingiye mu muco nyarwanda, bishoboka ko igihe umuntu yagombaga kwishyuza kigera ntiyishyuze, ahubwo akiha akanya gato ngo arebe ko ugomba kwishyura yibwiriza. Ibyo ariko na none bikaba bitagomba kurenga ukwezi gukurikiyeho. Ni muri urwo rwego Urukiko rusanga KLC Ltd igomba guhemberwa ukwezi kwa Mutarama 2019 hamwe n’ukwa Gashyantare 2019 hashingiwe ku kuba ari icyo gihe ikwiye kuba yaramenyeyeho ko amasezerano yari ifitanye na NKTP Ltd na NKTF Ltd yasheshwe; ibyo bikaba bihwanye n’amadorari y’Amerika ibihumbi bine ku kwezi mu gihe cy’amezi abiri; yose hamwe akaba ari amadolari y’Amerika ibihumbi umunani: (4.000 USD x 2) = 8.000 USD). B. UBUJURIRE BWURIRIYE KU BUNDI BWA KLC Ltd 3. Kumenya niba KLC Ltd yaragombaga kugenerwa indishyi z’akababaro [64] Abahagarariye KLC Ltd basabye Urukiko gutegeka NKTP Ltd na NKTF Ltd guha KLC Ltd indishyi z’akababaro zingana na 20.000 USD, kubera akarengane gakomeye gashingiye ku cyenewabo, kuko yazikoreye neza imyaka myinshi, zikagera kuri byinshi ku bwayo, ariko ko uwo bita MURENZI Jean waje nyuma yiyita Chairman yashatse kuyambura isoko akariha muramu we, akaba ari na ryo pfundo ry'iki kirego. [65] Abahagarariye NKTP Ltd na NKTF Ltd biregura ku ndishyi z’akababaro KLC Ltd isaba bavuga ko nta shingiro zikwiye guhabwa kuko sosiyete bahagarariye zigaragaza ko amasezerano ashingirwaho anyuranyije n’amategeko shingiro yazo, hamwe n’ingingo ya 54 y’Itegeko Nº 13 bis/2014 ryo ku wa 21/05/2014 rigenga umurimo w’Ubunoteri, iteganya uburyo inyandiko zemejwe n’umunoteri wo mu mahanga zigira agaciro mu Rwanda, ariko ko inzira amasezerano yo ku wa 01/12/208 yagombaga kunyuramo kugira ngo agire agaciro itubahirijwe. UKO URUKIKO RUBIBONA [66] Dosiye y’urubanza igaragaza ko KLC Ltd yasabye indishyi z’akababaro zihwanye na 20.000 USD kuva ku rwego rwa mbere mu Rukiko rw’Ubucuruzi ariko urwo Rukiko rusanga nta shingiro zifite kuko n’ubundi amasezerano bagiranye yari afite igihe kizwi yagombaga kumara, ko kandi kuba bavuga ko nta cyizere cyo kongera gukorana nabo bitatangirwa indishyi. Yongeye kuzisaba mu Rukiko Rukuru rw’Ubucuruzi, urwo Rukiko rusanga KLC Ltd ari sosiyete nk’uko babyivugiye, ko rero itari umuntu yagira akababaro, izo ndishyi ikaba ntazo yagenerwa. [67] Ibyerekeye kuba sosiyete cyangwa ikigo bitahabwa indishyi z’akababa kuko atari umuntu, uwo murongo Urukiko rw’Ikirenga rwarawuhinduye mu rubanza N° RS/INJUST/RCOM 00004/2020/SC rwaciwe ku wa 19/11/2021, NEW KIGALI BUSINESS SERVICES Ltd yaburanye na KASESE DISTILLERS Ltd, rwaciwe n’Urukiko rw’Ikirenge ku wa 19/11/2021, aho mu gika cya 48, rwavuze ibikurikira : “Urukiko rurasanga umurongo Urukiko rw’Ikirenga rwari rwaragendeyeho mu gufata icyemezo mu rubanza Bralirwa Ltd yaburanaga na Kazigaba André na bagenzi be, rwifashishije inyandiko z’abahanga, ari wo inkiko z’ibindi bihugu zasubiyeho, ndetse n’inyandiko nshya z’abahanga mu mategeko mbonezamubano zivuga ko utakijyanye n’igihe. Muri bo hari Véronique Wester Ouisse uvuga ko ntawari ukwiye guhakana ko sosiyete zishobora gusaba indishyi z’akababaro kubera ko nk’uko bimeze ku bantu, icyubahiro cyazo, icyizere zifitiwe n’uburyo zifatwa muri rubanda

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bishobora kubangamirwa kandi bikagira ingaruka ku mibereho yazo, bityo ko ikibazo kidakwiye kureberwa gusa ku bikorwa by’ubucuruzi. Icyakora, asobanura ko sosiyete yifuza indishyi z’akababaro igomba kubanza kugaragaza icyo yangirijwe”119. [68] Urukiko rw’Ikirenga rwasobanuye ko iby’uko sosiyete z’ubucuruzi cyangwa ibigo bishobora guhabwa indishyi z’akababaro bimaze kuba ihame ry’amategeko agenga uburyozwe. Icyakora izo ndishyi ziba zigamije gusa uburyozwe bushingiye ku buryo rubanda rushobora gutakariza icyizere sosiyete cyangwa ikigo (réputation/reputation) cyangwa bukaba bushingiye ku kugaruza icyubahiro cya sosiyete cyangwa ikigo kubera ko izina ryacyo ryasebejwe (honneur/honor). Ibi byumvikanisha ko ikigo cyangwa sosiyete (k)itasaba indishyi z’akababaro z’uko (c)yatewe agahinda (angoisse/distress), (c)yababajwe ku mubiri cyangwa ku mutima (blessure physique ou mental/ physical or mental hurt) cyangwa (c)yasuzuguwe (humiliation) kuko ibi ari umwihariko w’abantu (personne physique). Byongeye kandi sosiyete ntiyahabwa indishyi z’akababaro itabanje kugaragaza icyo yangirijwe. Rusobanura kandi ko indishyi z’akababaro zihabwa sosiyete cyangwa ikigo ziba zigamije gusa kugaruza agaciro iyo sosiyete cyangwa ikigo byatakaje aho kuba ibyo yahombye (restauration de l’honneur ou de la réputation/ restoration of the honor or reputation)120. [69] Hashingiwe ku bimaze gusobanurwa mu bika bibanziriza iki, Urukiko rurasanga 20.000 USD y’indishyi z’akababaro, KLC Ltd isaba nta shingiro zahabwa kuko itigeze itakarizwa icyizere na rubanda (réputation/reputation) cyangwa ngo ibe yatakaje icyubahiro kubera ko izina ryayo ryasebejwe (honneur/honor), ku buryo yagenerwa indishyi z’akababaro, bityo nta ndishyi z’akababaro igomba guhabwa muri uru rubanza. 4. Kumenya niba amafaranga y’ibyakoreshejwe mu rubanza asabwa n’impande zombi afite ishingiro [70] Abahagarariye NKTP Ltd na NKTF Ltd bashingiye ku ngingo ya 34 y’Amabwiriza n°01/2014 agena ibihembo mbonera by’Abavoka, basaba Urukiko rw’Ubujurire gutegeka KLC Ltd kwishyura NKTF na NKTP 5.000.000 Frw y’igihembo cya Avoka na 1.000.000 Frw y’ikurikiranarubanza zari zasabye kuva ku rwego rwa mbere kugera mu bujurire na 2.000.000 Frw y’igihembo cya Avoka kuri uru rwego. Bavuga kandi ko amafaranga y’ikurikiranarubanza n’igihembo cya Avoka KLC Ltd isaba mu bujurire bwuririye ku bundi nta shingiro akwiye guhabwa. [71] Uhagarariye KLC Ltd avuga ko ihame ry'amategeko ari uko ntawushingira ku makosa ye ngo ayabyaze inyungu, ko kubera iyo mpamvu nta ndishyi NKTF na NKTP zikwiye guhabwa, kuko ari zo zabaye nyirabayazana w’izi manza, zanga kubahiriza amasezerano yo ku wa 01/12/2018 zagiranye nayo kandi Chairman wayasinye ari nawe wasinye ayayabanjirije.

119 “Au vrai, nul ne disconvient qu’une société commerciale puisse subir un dommage moral, au sens d’une atteinte à la personnalité sociale qu’elle a pu se forger aux yeux du public : la considération, la réputation voire l’honneur ne sont pas propres aux personnes physiques. Mais une société ne devrait pas pouvoir en tirer réparation que si un préjudice en résulte. Or, pour admettre qu’elle puisse subir un préjudice moral, il faudrait reconnaitre que son image, son crédit, sa réputation lui servent à autre chose qu’à développer ’activité commerciale qui borne son objet social et donc sa personnalité juridique.” ; Véronique Wester-Ouisse, “Le préjudice moral des personnes morales : quand "la perversion de la cité commence par la fraude des mots", JCP, G n° 39,24 Septembre 2012. 120 Reba igika cya 50 n‘icya 51 by’urubanza No RS/INJUST/RCOM 00004/2020/SC rwaciwe n’Urukiko rw’Ikirenga ku wa 19/11/2021.

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[72] Avuga kandi ko bashingiye ku ngingo ya 152 y’Itegeko Nº 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, basaba Urukiko rw’Ubujurire gutegeka NKTF Ltd na NKTP Ltd gufatanya gusubiza KLC Ltd 12.000.000 Frw y’ibihembo by’Abavoka, kuko kuva mu Rukiko rw’Ubucuruzi KLC Ltd yaburanirwaga n’abavoka batatu, ibihembo byabo bikaba bigomba kugenwa hitawe ku mubare wabo, ni ukuvuga 4.000.000 Frw kuri buri rwego na 5.000.000 Frw y’ikurikiranarubanza. UKO URUKIKO RUBIBONA [73] Ku bijyanye n’amafaranga y’igihembo cya Avoka n’ay’ikurikiranarubanza asabwa n’impande zombi muri uru rubanza, Urukiko rurasanga nta ruhande na rumwe rugomba kuyahabwa kuko buri ruhande rufite ibyo rwatsindiye n’ibyo rwatsindiwe. III. ICYEMEZO CY’URUKIKO [74] Rwemeje ko ubujurire bwa NSHILI KIVU TEA FACTORY Ltd na NSHILI KIVU TEA PLANTATION Ltd bufite ishingiro kuri bimwe. [75] Rwemeje ko ubujurire bwuririye ku bundi bwatanzwe na KIGALI LAW CHAMBERS nta shingiro bufite. [76] Rwemeje ko imikirize y’urubanza No RCOMA 00208/2021/HCC rwaciwe n'Urukiko Rukuru rw'Ubucuruzi ku wa 29/09/2021, ihindutse gusa ku bijyanye n’amadorari NSHILI KIVU TEA FACTORY Ltd na NSHILI KIVU TEA PLANTATION Ltd zigomba kwishyura KIGALI LAW CHAMBERS. [77] Rutegetse NSHILI KIVU TEA FACTORY Ltd na NSHILI KIVU TEA PLANTATION gufatanya kwishyura KIGALI LAW CHAMBERS amadorari ibihumbi umunani (8.000 USD). [78] Ruvuze ko amagarama yatanzwe ahwanye n’ibyakozwe mu rubanza.

HESTIA Ltd v. UMOJA HOUSE Ltd [Rwanda URUKIKO RW’IKIRENGA – RS/INJUST/RCOM 00002/2018/SC (Mukamulisa, P.J., Nyirinkwaya, Cyanzayire, Rukundakuvuga na HitiyaremyeJ.) 31 Mutarama 2020] Amategeko agenga amasezerano – Amasezerano y’ubukode – Kwishyura k’ukodesha – Ukodesha ntiyakwitwaza ko nta wamwishyuje ngo yibere mu nzu y’abandi atishyura kuko aba afite inshingano yo kwibwiriza akishyura ubukode hakurikijwe ihame risanzwe ry’uko abagiranye amasezerano bagomba kuyubahiriza nta buryarya – Nta kigomba kubuza ukodesha inzu y’undi kwishyura ubukode uretse igihe hari impamvu ikomeye yaba yaramubujije kuba muri iyo nzu cyangwa kuyikoresha yakodesheje nk’uko byemeranyijwe mu masezerano. Amategeko agenga amasezerno – Integuza y’ubukode n’inshingano z’impande zombi mu gihe cy’integuza – Icyo igamije – Mu masezerano y’ubukode, integuza iba igamije gufasha nyir’inzu

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gutangira gushaka uzajya mu nzu ye igihe uwari uyirimo azaba ayivuyemo kandi atabihombeyemo – Ku ruhande rw’ukodesha igihe cy’integuza kimufasha kubona umwanya wo gushaka aho azimukira, kugira ngo igihe asohotse mu nzu yakodeshaga atabura aho yerekeza – Mu gihe cy’integuza impande zombi zikomeza kubahiriza amasezerano zagiranye ku byerekeranye n’ubwishyu bw’ubukode ku buryo uyishe aryozwa igihombo yateje. Amategeko agenga amasezerano – Indishyi zo kudatanga integuza y’ubukode – Kwishyuza amafaranga y’integuza itarishyuwe – Iyo integuza itishyuwe, ubwishyu bw’indishyi bubarwa hakurikijwe amafaranga y’ubukode uwakodeshaga yari asanzwe atanga buri kwezi n’umubare w’iminsi uwakodeshaga yagiye atarangije cyangwa yateshejwe ku gihe cy’integuza cyari giteganyijwe – Icyakora, iyo iyo nzu ibonye abayijyamo muri icyo gihe cy’integuza, icyo gihombo kiba kivuyeho. Amategeko agenga amasezerano – Indishyi zo kudatanga integuza y’ubukode – Indishyi zigamije kwishyura ibyo umuntu yatakaje – Bene izi ndishyi zigenwa hakurikijwe igihe amasezerano y’ubukode ashesherejwe ugereranyije n’igihe yagombaga kumara – Iyo asheshwe vuba izo ndishyi ziba nyinshi, yaba asheshwe yegereje igihe yagombaga kumara zikaba nkeya kuburyo zibarwa kuva ku mezi atatu kugera ku kwezi kumwe kw’amafaranga y’ubukode yemeranyijweho mu masezerano. Incamake y’ikibazo: Umoja house Ltd na Hestia Ltd bagiranye amasezerano y’ubukode bw’inzu kuva ku wa 01/01/2014. Ingingo ya kabiri y’ayo masezerano yateganyaga ko Hestia Ltd izajya yishyura ubukode bwa $ 3.402 kandi bukishyurwa buri kwezi, naho ingingo ya munani ikavuga ko uwifuza gusesa amasezerano azatanga integuza y’amezi atandatu. Impaka zavutse aho mu kwezi kwa 7/2014, Umoja House yishyurije Hestia Ltd amezi abiri, ukwa karindwi n’ukwa munani/2014, Hestia ikanga kwishyura; ubwumvikane bugatangira kuba buke kugeza ubwo Hestia Ltd iviriye mu nzu kuwa 28/11/2014, ikagenda idatanze integuza. Umoja House Ltd yatanze ikirego mu Rukiko rw’Ubucuruzi, isaba kwishyurwa amafaranga y’amezi itishyuwe, amafaranga y’amezi atandatu y’integuza itishyuwe n’indishyi. Urubanza rwatangiriye mu Rukiko rw’Ubucuruzi rurangirira mu Rukiko Rukuru rw’Ubucuruzi; Hestia Ltd iratsindwa itegekwa kwishyura amezi itishyuye, indishyi ndetse n’amafaranga y’integuza y’amezi atandatu. Hestia Ltd yatanze ikirego gisaba gusubirishamo urubanza ingingo nshya nabwo itegekwa kwishyura amafarnga yatsindiwe hakuwemo ay’ukwezi kumwe yari yaratanze nka “caution”. Hestia yongeye isubirishamo urubanza ku mpamvu z’akarengane mu Rukiko rw’Ikirenga ivuga ko atariyo yishe amasezerano kuko yishyujwe mu buryo butumvikanyweho kandi ko itagomba kuryozwa amezi atandatu y’integuza mu gihe inzu yakodeshaga hari abandi bazigiyemo muri icyo gihe cy’integuza. Umoja House yireguye ivuga ko Hestia igomba kwirengera ingaruka zo kwica amasezerano, kandi ko igomba kwishyura integuza y’amezi atandatu kuko abagiye bakodesha inzu yayo batahakodesheje hose. Incamake y’icyemezo: 1. Ukodesha ntiyakwitwaza ko nta wamwishyuje ngo yibere mu nzu y’abandi atishyura kuko aba afite inshingano yo kwibwiriza akishyura ubukode hakurikijwe ihame risanzwe ry’uko abagiranye amasezerano bagomba kuyubahiriza nta buryarya. Bityo,

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Hestia Ltd niyo yishe amasezerano kubera ko itishyuye ubukode hakurikije amasezerano yagiranye na Umoja House Ltd. 2. Ubwishyu bw’indishyi buturuka kudatanga integuza bubarwa hakurikijwe amafaranga y’ubukode uwakodeshaga yari asanzwe atanga buri kwezi n’umubare w’iminsi uwakodeshaga yagiye atarangije cyangwa yateshejwe ku gihe cy’integuza cyari giteganyijwe. Icyakora, kubera ko impamvu y’ayo mafaranga ari ukuriha igihombo cyatewe n’uko kuva mu nzu mu buryo butiteguwe, iyo iyo nzu ibonye abayijyamo muri icyo gihe cy’integuza, icyo gihombo kiba kivuyeho. Bityo, Hestia ikaba igomba kwishyura Umoja House $9.072 kubera kudatanga integuza ariko zikagarukira aho yaboneye abandi bakodesha inzu zayo. Ikirego cyo gusubirishamo urubanza ku mpamvu z’akarenga gifite ishingiro kuri bimwe. Imikirize y’urubanza no RCOMA 0490/15/HCC rwaciwe n’Urukiko Rukuru rw’Ubucuruzi ku wa 11/12/2015 igumyeho uretse ku bijyanye n’umubare w’ amafaranga y’integuza Hestia Ltd igomba guha Umoja House Ltd. Amategeko yashingiweho: Itegeko n° 45/2011 ryo kuwa 25/11/2011 rigenga amasezerano, ingingo ya 70. Imanza zifashsishijwe: C. CIV. ART 1134, AL.3) cité par Ed. Francis LEFEBVRE et al, op.cit. p762, no 60615-60616. Cass 3e civ. 28 Juin 2000 no 1066 FS-D, Ste Teissir c/Commune de Clichy et copr.2001 comm. No 57 obs. Inyandiko z’abahanga zifashishijwe: B. Vial-pedroletti) cité par par Ed. Francis LEFEBVRE et al, Baux commerciaux in Mémento expert, 2015, p. 762 et 766, no 60615. Isabelle DYKMANS, Fin de bail : la différence entre indemnités de rupture et préavis in L’Echo du 14 janvier 2020 accessible sur https://www.lecho.be/monargent/immobilier/fin-debail-la- difference-entre-indemnites-de-rupture-et-preavis/10126221.html

Urubanza 0. INCAMAKE Y’URUBANZA Umoja house Ltd na Hestia Ltd bagiranye amasezerano y’ubukode bw’inzu kuva ku wa 01/01/2014. Ingingo ya kabiri y’ayo masezerano yateganyaga ko Hestia Ltd izajya yishyura ubukode bwa $ 3.402 kandi bukishyurwa buri kwezi, naho ingingo ya munani ikavuga ko uwifuza gusesa amasezerano azatanga integuza y’amezi atandatu. Impaka zavutse aho mu kwezi kwa 7/2014, Umoja House yishyurije Hestia Ltd amezi abiri, ukwa karindwi n’ukwa munani/2014, Hestia ikanga kwishyura; ubwumvikane bugatangira kuba buke kugeza ubwo Hestia Ltd iviriye mu nzu kuwa 28/11/2014, ikagenda idatanze integuza. Umoja House Ltd yatanze ikirego mu Rukiko rw’Ubucuruzi, isaba kwishyurwa amafaranga y’amezi itishyuwe, amafaranga y’amezi atandatu y’integuza itishyuwe n’indishyi. Urubanza

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rwarangiriye mu Rukiko Rukuru rw’Ubucuruzi; Hestia Ltd iratsindwa itegekwa kwishyura amezi itishyuye, indishyi ndetse n’amafaranga y’integuza y’amezi atandatu. Hestia Ltd yatanze ikirego gisaba gusubirishamo urubanza ku mpamvu z’akarengane mu Rukiko rw’Ikirenga ivuga ko atariyo yishe amasezerano kuko yishyujwe mu buryo butumvikanyweho kandi ko itagomba kuryozwa amezi atandatu y’integuza mu gihe inzu yakodeshaga hari abandi bazigiyemo muri icyo gihe cy’integuza. Ku kibazo cyo kumenya uwishe amasezerano, Urukiko rwasuzumye niba kwishyuzwa amezi abiri aho kwishyuzwa kumwe byari impamvu yatuma Hestia Ltd yanga kwishyura ikanagenda nta nteguza, maze rwanzura ko Hestia Ltd ariyo yishe amasezerano kuko ukodesha inzu y’undi aba afite inshingano zo kwishyura akurikije amasezerano bagiranye kabone n’ubwo atakwishyuzwa, kandi ntabwo uburyo yishyujwe n’iyo bwaba butaboneye yabugira urwitwazo rwo kutishyura. Ku byerekeye umubare w’amafaranga y’integuza Umoja House Ltd igomba kwishyurwa, Urukiko rwasuzumye ikibazo cyo kumenya icyo ayo mafaranga aba agamije n’uko agomba kubarwa, maze rwanzura ko impamvu y’iryozabwishyu bw’amafaranga y’integuza ari ukwishyura igihombo nyir’inzu yatewe no kugenda k’uwari uyirimo nta nteguza; ko kuva igihe abandi bayigiriyemo, kubara amafaranga y’integuza agomba gusubizwa bihita bihagarara, bityo Hestia Ltd ikaba itagomba kwishyura amezi atandatu yose. I. IMITERERE Y’URUBANZA [1] Umoja House Ltd yagiranye amasezerano y’ubukode bw’inzu na Hestia Ltd y’imyaka 3 yishyura 3.402$ ku kwezi, yagombaga gutangira ku wa 01/01/2014, bemeranya ku nshingano za buri ruhande n’uko bigenda igihe hari ushaka gusesa amasezerano. [2] Umoja House Ltd yareze Hestia Ltd mu Rukiko rw’Ubucuruzi rwa Nyarugenge ivuga ko itubahirije amasezerano yishyura uko bikwiriye, isaba ko yategekwa kuyishyura umwenda uteye utya:  Umwenda ungana na 17.110$;  Kwishyura 20.412$ y’igihe cy’integuza;  Indishyi n’igihembo cya Avoka kingana na 3.500.000frw. [3] Hestia Ltd yaburanye ivuga ko atari yo itarubahirije amasezerano ko ahubwo ari Umoja House Ltd yayishe kuko ariyo yatangiye kujya iyishyuza amezi 2 kandi bari baremeranyije kwishyura buri kwezi; ibyanze Hestia Ltd isesa amasezerano. Hestia Ltd ivuga ko itakwishyura ubukode bw’amezi ane ko ahubwo yakwishyura ubw’amezi 3 n’iminsi irindwi bungana na 10.999,8$ kandi ko yahabwa igihe gihagije cyo kuyishyura. [4] Mu rubanza nº RCOM 1456/14/TC/NYGE, Urukiko rw’Ubucuruzi rwemeje ko ikirego cya Umoja House Ltd gifite ishingiro kuko:  Hestia Ltd ari yo yishe amasezerano y’ubukode, yanga kwishyura buri kwezi nk’uko yari yabyiyemeje;

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 Hestia Ltd itubahirije ibyo yiyemeje mu ngingo ya 8 y’amasezerano y’ubukode yo ku wa 01/01/2014, ngo ibe yaramenyesheje Umoja House Ltd ko itagishaka gukomeza amasezerano y’ubukode bagiranye aho kureka kwishyura ntitange n’integuza (préavis); Urwo rukiko, rushingiye kuri ibyo, rwategetse Hestia Ltd guha Umoja House Ltd 37.422$, amafaranga y’u Rwanda 500.000 y’indishyi no gusubiza Umoja House Ltd 50.000frw y’igarama ry’urubanza. [5] Hestia Ltd yajuririye urwo rubanza mu Rukiko Rukuru rw’Ubucuruzi ku impamvu zikurikira:  Kuba Urukiko rwaremeje ko ari yo yasheshe amasezerano kandi atari byo;  Kuba yarasabye kwishyura umwenda w’ubukode yemera mu gihe cy’amezi 12 ntibihabwe agaciro. [6] Mu rubanza nº RCOMA 0228/15/HCC, Urukiko rwemeje ko ubujurire bwatanzwe na Hestia Ltd nta shingiro bufite, ko urubanza rwajuririwe rudahindutse, ruyitegeka guha Umoja House Ltd 600.000frw y’indishyi z’ibyatanzwe ku ikurikiranarubanza n’igihembo cy’Avoka kuri urwo rwego, rushingiye ku mpamvu zikurikira:  Hestia Ltd ivuga ko ku wa 28/11/2014 yari yaramaze kuva mu nzu ariko ntiyerekana urwandiko yandikiye Umoja House Ltd nk’uko byari biteganyijwe mu ngingo ya 8 y’amasezerano y’ubukode;  Hestia Ltd nta mpamvu ifite idasanzwe cyangwa itarashoboraga guteganywa yatuma Urukiko rwemeza ko (Hestia Ltd) yemerewe kwishyura mu byiciro, cyane ko itishyuraga ubukode nk’uko byari byarumvikanyweho mu masezerano. [7] Nyuma y’icibwa ry’imanza zavuzwe haruguru, Hestia Ltd yongeye gutanga ikindi kirego mu Rukiko Rukuru rw’Ubucuruzi, isubirishamo urubanza nº RCOMA 0228/15/HCC ingingo nshya ku mpamvu zikurikira:  Kuba hari inyandiko yatanzwe mu rubanza ariko Urukiko ntirwayibona (facture nº 20 yo ku wa 10/06/2014 yishyuzaga amezi abiri);  Kuba Umucamanza yarirengagije ibikubiye mu masezerano y’ubukode cyane ibiri mu ngingo ya 6 ivuga ko mu kwishyura ibirarane Hestia Ltd yagombaga guhera ku 3.402$ yari yatanze nk’ingwate cyane ko ababuranyi bayemeranywaho, ariko Umucamanza we akaba ntacyo yabivuzeho. [8] Mu rubanza nº RCOMA 0490/15/HCC, Urukiko rwemeje ko ikirego cyatanzwe na Hestia Ltd gifite ishingiro ku byerekeranye no kuba mu mafaranga yagombaga kwishyura haragombaga kuvanwaho 3.402$ yari yatanze y’ingwate, ibindi bikaguma uko byemejwe mu rubanza rusubirishwamo ingingo nshya, kubera impamvu zikurikira:

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 Kuba inyandiko Hestia Ltd ishingiraho ivuga ko zitabonywe n’umucamanza atari byo, kuko umucamanza yazibonye ndetse akanazishingiraho, bitandukanye b’ibivugwa na Hestia Ltd.  Kuba Umoja House Ltd idahakana ko yahawe 3.402$ nk’ingwate kandi hakaba ntaho bagaragaza ko bayaburanyeho cyangwa ngo abe yarahereweho mu kwishyura; [9] Hestia Ltd ntiyanyuzwe n’icyo cyemezo maze yandikira Urwego rw’Umuvunyi isaba ko urubanza nº RCOMA 0490/15/HCC rwasubirishwamo ku mpamvu z’akarengane kubera ko mu icibwa ryarwo hirengagijwe amategeko n’ibimenyetso bigaragarira buri wese. [10] Urwego rw’Umuvunyi rwandikiye Perezida w’Urukiko rw’Ikirenga rusaba ko urubanza nº RCOMA0490/15/HCC rusubirwamo ku mpamvu z’akarengane, maze nawe, nyuma yo gusuzuma raporo y ‘Ubugenzuzi Bukuru bw’Inkiko, yemeza ko rwongera kuburanishwa; ruhabwa nº RS/INJUST/RCOM 00002/2018/SC. [11] Urubanza rwahamagawe ku wa 06/06/2019, ariko uwo munsi ntirwaburanishwa, no ku matariki abiri rwagiye rwimurirwaho (ku wa 10/09/2019 no ku wa 08/11/2019) ntirwaburanisha ku mpamvu z’ababuranyi. Ku wa 09/01/2020 nibwo ababuranyi bose bitabye, Hestia Ltd ihagarariwe na Me Rugemintwaza Jean Marie Vianney naho Umoja House Ltd ihagarariwe na Me Bahati Vedaste; urubanza ruraburanishwa. [12] Mu izina rya Hestia Ltd, Me Rugemintwaza Jean Marie Vianney yasobanuye impamvu z’akarengane kayo mu buryo bukurikira: o Urukiko Rukuru rw’Ubucuruzi rwafashe icyemezo cy’uko Hestia Ltd yishyura 17.000$ y’ubukode kandi icyaburanwaga kwari ukumenya uwishe amasezerano n’ugomba gutanga integuza; o Umoja House Ltd imaze kwirukana Hestia Ltd mu nzu yahise ishyiramo abandi nyamara Urukiko Rukuru rw’Ubucuruzi ruyigenera amafaranga y’integuza, akaba isanga ibyo byaba ari ukwikungahaza nta mpamvu. [13] Me Bahati Vedaste uhagarariye Umoja House Ltd avuga ko Hestia Ltd ariyo yishe amasezerano kuko yananiwe kwishyura ikava mu nzu idasezeye, idatanze n’integuza yirengagije ibyateganywaga n’ingingo ya 8 y’amasezerano y’ubukode bagiranye ku wa 01/01/2014. [14] Ababuranyi bose basoza basaba indishyi. [15] Urukiko rurasanga ibibazo bikwiye gusuzumwa muri uru rubanza ari ibi bikurikira: 1) Kumenya uwishe amasezezerano hagati ya Hestia Ltd na Umoja House Ltd; 2) Kumenya niba Hestia Ltd igomba kwishyura amezi atandatu ya préavis itatanze; 3) Ibyerekeye indishyi zisabwa n’impande zombi.

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II. ISESENGURA RY’IBIBAZO BIGIZE URUBANZA 1) Kumenya uwishe amasezerano hagati ya Hestia Ltd na Umoja House Ltd [16] Me Rugemintwaza Jean Marie Vianney avuga ko ingingo ya 2 y’ amasezerano y’ubukode bw’inzu Hestia Ltd yagiranye na Umoja House Ltd ku wa 01/01/2014 ivuga ko ubukode buzajya bwishyurwa buri kwezi (Le loyer est payé mensuellement). Avuga ko Hestia Ltd yishyuye amezi atatu y’avance n’ukwezi kumwe kwa caution ijya kwinjira mu nzu, ubundi ikaba yaragombaga kujya yishyura buri kwezi gushize. Nyamara, ngo ukwezi kwa 5/2014 gushize aho kugira ngo Umoja House Ltd ikore facture y’ukwezi kumwe kwa gatanu nk’uko amasezerano abiteganya, Umoja House Ltd yakoze facture n° 20 yo ku wa 10/06/2014 yishyuza amezi abiri, ukwa 5/2014 kurangiye ishyiraho n’ukwezi kwa 6/2014, Hestia Ltd irayishyura kuko ngo Umoja House Ltd yari ifite ibibazo by’amafaranga yashakaga gukemura. [17] Icyatangaje Hestia Ltd nk’uko Me Rugemintwaza Jean Marie Vianney abivuga ngo ni uko Hestia Ltd yongeye kwishyuzwa ukwezi kwa 7 n’ukwa 8 yabaza impamvu yishyuzwa amezi abiri kandi atari byo biteganyijwe mu masezerano121, ngo aho gukemura ikibazo, Umoja House Ltd igahita iyandikira ibaruwa ya mise en garde, ikanatanga ikirego mu Rukiko rw’Ubucuruzi rwa Nyarugenge ivuga ko yishe amasezerano kandi atari byo. Icyakora, Hestia Ltd yemera ko itishyuye amezi atatu (Juillet, Août & Septembre) ukwezi kwa 10 itakwemera, igasobanura ko kutishyura yabitewe no kuba bari bari mu manza. [18] Me Bahati Vedaste avuga ko Umoja House Ltd itigeze yishyuza Hestia Ltd amezi abiri, ko ahubwo nk’uko bigaragara kuri facture, kubera ko Hestia Ltd yabaga itishyuye ukwezi kurangiye, byabaga ngombwa ko yishyuzwa ukwezi gutangiye ndetse n’ikirarane cy’ukwezi kurangiye. Ibi kandi basanga Hestia Ltd yari yarabyemeye kuko yanabishyize mu bikorwa muri factures zibanza, kuko kuri factures z’ukwezi kwa gatanu n’ukwa gatandatu, Hestia Ltd yayishyuye ku itariki ya 22/07/2014, na sheki ya Fina Bank. [19] Ku byerekeye factures y’ukwezi kwa karindwi n’ukwa munani, Me Bahati Vedaste avuga ko na bwo Hestia Ltd yemeye kwishyura ubwo yahaga Umoja House Ltd Ordre de Paiement yo ku wa 29/09/2014, ariko itariki yo kujya kureba amafaranga kuri banki, Hestia Ltd ikabwira Umoja House Ltd ko nta mafaranga aragera kuri konti zayo ko bityo ikwiriye gutegereza. [20] Ku byerekeye ibaruwa Hestia Ltd yise “mise en garde”, Me Bahati Vedaste avuga ko aho Hestia Ltd yishyurijwe ukwezi kwa cyenda n’ukwa cumi, yatinze kwishyura, biba ngombwa ko yandikirwa ibaruwa ya “mise en garde” yo ku wa 07/10/2014, kuko uretse n’ubwishyu bw’ayo mezi abiri yari atarishyurwa, na facture y’ukwezi kwa karindwi n’ukwa munani yatangiwe ordre de paiement ariko ntiyishyurwe. Uko kubura ubwishyu bw’amezi 4 (Nyakanga, Kanama, Nzeri n’ Ukwakira), ngo byatumye Hestia Ltd iva mu nzu yakodeshaga idasezeye ku wa 28/11/2014, idatanze n’integuza.

121 Ingingo ya 2 y’amasezerano y’ubukode yakozwe hagati ya Hestia Ltd na Umoja House Ltd mu gika cyayo cya 2 ivuga ko “Le loyer est payé mensuellement”.

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UKO URUKIKO RUBIBONA [21] Urukiko rusanga impande zombi zitana bamwana ku bijyanye n’amakosa yakozwe mu buryo bwo kwishyura amafaranga y’ubukode ari nabyo byaje kuviramo Hestia Ltd kugenda itishyuye itanatanze integuza nk’uko byari biteganyijwe mu masezerano, rukaba rugomba kubanza gusuzuma ayo makosa yakozwe n’ingaruka zayo mu masezerano y’ubukode mbere yo kumenya uwo byaryozwa. [22] Muri rusange, Hestia Ltd ivuga ko Umoja House Ltd ariyo yishe amasezerano ubwo yishyuzaga amezi abiri (ukwezi kwa Nyakanga na Kanama /2014), nyamara nayo ikaba idahahakana ko yarinze isubiza imfunguzo ku wa 28/11/2015 itarishyura ukwezi na kumwe kuva mu kwezi kwa Nyakanga 2014. Ibyo mu buryo bw’amategeko bibyutsa ibibazo bibiri: o Ese byari ngombwa ko Hestia Ltd yishyuzwa kugira ngo ibone kwishyura? o Ese kwishyuzwa muri ubwo buryo ni impamvu ituma itarangiza inshingano zayo (exception d’inexécution)? [23] Ku byerekeye ikibazo cya mbere, Urukiko rusanga hari ihame rimenyerewe mu mategeko, ko umwenda wishyuzwa, bikaba bidategetswe ko umuntu yibwiriza ngo yishyure (la dette est querrable et non portable). Icyakora mu bijyanye n’ubwishyu bw’ubukode bw’inzu, abahanga mu mategeko bemeranya ko ukodesha atakwitwaza ko nta wamwishyuje ngo yibere mu nzu y’abandi atishyura122. Ibyo Urukiko Rusesa imanza rw’Ubufaransa rwarabishimangiye, rubishingiye ahanini ku nshingano nyamukuru ukodesha inzu y’undi aba afite yo kwibwiriza akishyura ubukode123 hakurikijwe ihame risanzwe ry’uko abagiranye amasezerano bagomba kuyubahiriza nta buryarya ndetse rinagaragara mu ngingo ya 70 y’ Itegeko n° 45/2011 ryo kuwa 25/11/2011 rigenga amasezerano124. [24] Ku byerekeye ikibazo cya kabiri naho, Urukiko rusanga hari ihame rimenyerewe ko igihe umwe mu bagiranye amasezerano adakoze ibyo asabwa gukora cyangwa akabikora uko bidateganyijwe, ashobora na we kwiha uburenganzira bwo kudakora ibyo yari ategetswe (exception non adumpleti contractus). Aha ariko naho, ku bireba amasezerano y’ubukode bw’inzu, abahanga mu mategeko bemeranya ko nta kigomba kubuza ukodesha inzu y’undi kwishyura ubukode uretse igihe hari impamvu ikomeye yaba yaramubujije kuba muri iyo nzu cyangwa kuyikoresha yakodesheje nk’uko byemeranyijwe mu masezerano125.

122 La clause de querrabilité ne peut déroger à l’obligation essentielle du locataire de s’acquitter effectivement du loyer. (Cass 3e civ. 28 Juin 2000 no 1066 FS-D, Ste Teissir c/Commune de Clichy et copr.2001 comm. No 57 obs. B. Vial-pedroletti) cité par par Ed. Francis LEFEBVRE et al, Baux commerciaux in Mémento expert, 2015, p762, no 60615 123La Cour de Cassation insiste sur le caractère fundamental de l’obligation du locataire de payer ses loyers, sous entendu de payer spontanément ses loyers, ce qui n’est en définitive qu’une application de l’obligation fondamentale d’exécuter de bonne foi les conventions (C. CIV. ART 1134, AL.3) cité par Ed. Francis LEFEBVRE et al, op.cit. p762, no 60615-60616 124Iyo ngingo ivuga ko buri ruhande rufite inshingano yo kurangiza amasezerano nta buriganya kandi rukarangwa n‟imikorere myiza yemerwa ku bagiranye amasezerano. 125 L’exception d’inexécution n’est admise qu’en cas d’impossibilité absolue d’utiliser les lieux loués ou d’user des lieux conformément à la destination prévue au bail. Voir Ed. Francis LEFEBVRE et al, Baux commerciaux in Mémento expert, 2015, p766, no 60780-60790

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[25] Hakurikijwe ibisobanuro byatanzwe ku bibazo byabajijwe mu bika bibanziriza iki, Urukiko rurasanga kuba Hestia Ltd yarishyujwe ukwezi kwa karindwi n’ukwa munani icyarimwe n’ubwo binyuranye n’ibyo impande zombi zari zaremeranyije mu masezerano, bitayikuriraho inshingano zo kwishyura yitwaje ko yishyujwe mu buryo butari bwo, kuko nk’uko byasobanuwe yashoboraga kwishyura itanishyujwe cyangwa se ikishyura ay’ukwezi isanga igomba kwishyura aho kurekeraho ngo yibwire ko kwishyuzwa mu buryo itemera biyiha uburenganzira bwo kutagira ayo yishyura na make kandi ikiri mu nzu y’abandi. [26] Urukiko rurasanga ahubwo Hestia Ltd, mu kwanga kwishyura ubukode kubera ko yishyujwe amezi abiri icyarimwe (Nyakanga na Kanama 2014) ari urwitwazo rwo kwanga gushyira mu bikorwa ibyemeranyijwe mu masezerano, kuko ubwayo yemeye kwishyura ayo mezi yombi ndetse ku wa 29/09/2014 ikanatanga ordre de payement igamije kuyishyura hanyuma ikaza gusaba ko Umoja House Ltd itayikoresha mu kwiyishyura kuko itari izigamiwe. Iyo myitwarire mu ishyirwa mu bikorwa ry’amasezerano ibujujijwe n’ingingo ya 70 y’ Itegeko n° 45/2011 ryo kuwa 25/11/2011 rigenga amasezerano ivuga ko buri ruhande rufite inshingano yo kurangiza amasezerano nta buriganya kandi rukarangwa n’imikorere myiza yemerwa ku bagiranye amasezerano. Iyo myitwarire mibi inagaragarira mu kuba aho yibukirijwe kwishyura ukwezi kwa Nzeri n’uk’Ukwakira 2014, aho kugira ngo yishyure yahisemo kwigendera nta n’integuza itanze, nyamara ingingo ya munani y’ayo masezerano yarateganyaga ko mbere yo gusesa amasezerano, uruhande bireba ruzabanza guha urundi integuza y’amezi atandatu. [27] Kubera izo mpamvu rero, Urukiko rusanga Hestia Ltd ariyo yishe amasezerano kubera ko itishyuye ubukode hakurikije amasezerano yagiranye na Umoja House Ltd nk’uko byasobanuwe haruguru. 2) Kumenya niba Hestia Ltd igomba kwishyura amezi atandatu y’integuza (préavis) itatanze. [28] Me Rugemintwaza Jean Marie Vianney avuga ko Hestia Ltd yarenganyijwe mu gutegekwa n’Urukiko Rukuru rw’Ubucuruzi kwishyura amezi atandatu ya préavis ku mpamvu zikurikira:  Umoja House Ltd niyo yishe amasezerano bityo akaba ari nayo yagombaga gutanga integuza.  Aho Hestia Ltd iviriye mu mazu ya Umoja House Ltd yari yarakodesheje hahise hajyamo abandi, bityo akaba asanga kwishyura Umoja House Ltd amafaranga y’amezi atandatu byaba ari ukwikungahaza nta mpamvu (enrichissement sans cause). [29] Me Bahati Vedaste avuga ko basanga Hestia Ltd igomba kwishyura amafaranga y’ integuza yose kuko yavuye mu nzu idatanze integuza nk’uko byari byemeranyijwe mu masezerano. Naho ku byerekeye kuba iyo nzu yarahise ijyamo abandi bayikodesha, Me Bahati Vedaste avuga ko itahise ikodeshwa yose, ko ahubwo buri wese ushatse gukodesha bamukatiraga agace gahwanye n’amafaranga yabona, ku buryo agace ka nyuma kagiyemo umuntu mu kwezi kwa 4 k’umwaka wa 2015; bityo akaba asanga nta kwikungahaza nta mpamvu (enrishissement sans cause) kwaba kubayeho.

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UKO URUKIKO RUBIBONA [30] Nk’uko byasobanuwe mu ngingo ya mbere yasuzumwe muri uru rubanza, Hestia Ltd niyo yishe amasezerano ku mpamvu zirimo no kugenda idatanze integuza, bityo akaba ari nayo igomba kuryozwa igihombo Umoja House Ltd yagize giturutse ku kutubahiriza ingingo yayisabaga kubanza gutanga integuza mbere yo gusesa amasezerano. [31] Naho ku byerekeye umubare w’amafaranga ikwiye kuryozwa, Urukiko rurasanga mbere yo kuwemeza hagomba kubanza gusobanuka icyo indishyi zirebana no kutubahiriza itangwa ry’ integuza (préavis) mu masezerano y’ubukode ziba zishingiweho. [32] Urukiko rusanga igihe cy’integuza (préavis) mu masezerano y’ubukode kiba kigamije gufasha nyir’inzu gutangira gushaka uzajya mu nzu ye igihe uwari uyirimo azaba ayivuyemo kandi atabihombeyemo. Ku ruhande rw’ukodesha igihe cy’integuza kimufasha kubona umwanya wo gushaka aho azimukira, kugira ngo igihe asohotse mu nzu yakodeshaga atabura aho yerekeza. Mu gihe cy’integuza kandi impande zombi zikomeza kubahiriza amasezerano zagiranye ku byerekeranye n’ubwishyu bw’ubukode. Iyo hagize uwica amasezerano ku ngingo zirebana n’integuza, habaho uburyo igihombo kiryozwa uwagiteye mu ngeri ebyiri. [33] Ingeri ya mbere ni irebana n’iryozabwishyu ry’ubukode bwari butegerejwe (buteganyijwe) mu gihe cy’integuza. Ubwo bwishyu bubarwa hakurikijwe amafaranga y’ubukode uwakodeshaga yari asanzwe atanga buri kwezi n’umubare w’iminsi uwakodeshaga yagiye atarangije cyangwa yateshejwe ku gihe cy’integuza cyari giteganyijwe. Icyakora, kubera ko impamvu y’ayo mafaranga ari ukuriha igihombo cyatewe n’uko kuva mu nzu mu buryo butiteguwe, iyo iyo nzu ibonye abayijyamo muri icyo gihe cy’integuza, icyo gihombo kiba kivuyeho bityo n’amafaranga yagombaga gutanga akaba atakiri ngombwa kuko nta shingiro aba agifite. Ubu buryo bwo kubara amafaranga y’integuza atarishyuwe niko usanga abarwa no mu bihugu bimwe na bimwe nk’Ububiligi126. [34] Ingeri ya kabiri ni irebana n’indishyi nyir’izina (indemnités de rupture). Izi ndishyi si izigamije kwishyura amafaranga y’ubukode yari ateganyijwe mu gihe cy’integuza, ahubwo ni indishyi zigamije kwishyura ibyo umuntu yatakaje bindi aharanira kurengera uburenganzira bwe yavukijwe no kutubahiriza amasezerano ku ngingo zirebana n’integuza. Aya akenshi aba arebana n’amafaranga ajyanye no gushakisha indi nzu cyangwa undi muntu wayijyamo bitewe n’uwishe amasezerano. Ayo mafaranga rero aratangwa kabone n’iyo inzu yaba yagiyemo abandi bayikodesha mu gihe cy’ integuza127. Ibihugu bimwe biyagena hakurikijwe igihe amasezerano y’ubukode ashesherejwe ugereranyije n’igihe yagombaga kumara; yaba asheshwe vuba izo

126 Voir à ce propos Isabelle DYKMANS , Fin de bail : la différence entre indemnités de rupture et préavis in L’Echo du 14 janvier 2020 accessible sur https://www.lecho.be/monargent/immobilier/fin-debail-la-difference- entre-indemnites-de-rupture-et-preavis/10126221.html « Le préavis doit éviter un vide locatif. Si le locataire quitte avant la fin du préavis, il doit donc s’acquitter des loyers restants. En revanche, si le locataire quitte les lieux avant la période de trois mois mais que le propriétaire parvient à relouer le bien directement, il ne peut pas réclamer le paiement du préavis de la part de l’ancien locataire ». 127 « Le propriétaire peut réclamer des indemnités de rupture si le locataire donne son renon au cours des trois premières années du bail. Ceci n’a rien à voir avec l’occupation du bien. Cela signifie que, même si le propriétaire réussit à relouer directement le bien, il peut réclamer les indemnités. Elles visent à indemniser le propriétaire des frais liés à une relocation : publicité pour relouer le bien, organisation de visites, remise en ordre de l’une ou l’autre chose, frais d’agence éventuels, etc. » voir Isabelle DYKMANS, op.cit.

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ndishyi zikaba nyinshi, yaba asheshwe yegereje igihe yagombaga kumara zikaba nkeya: kuva ku mezi atatu kugera ku kwezi kumwe kw’amafaranga y’ubukode yemeranyijweho mu masezerano128. [35] Muri uru rubanza, Urukiko rurasanga ibyerekeranye n’indishyi nyir’izina (indemnités de rupture) ababuranyi ntacyo bazivuzeho; ahubwo ikigibwaho impaka ari iryozabwishyu ry’ubukode bwari butegerejwe (buteganyijwe) mu gihe cy’integuza; Hestia Ltd ikaba ivuga ko itemera umubare w’amafaranga yaciwe kuko ikimara kuva mu mazu yari isanzwe ikodesha na UmojaHouse Ltd, yahise agibwamo n’abandi. Urukiko rurasanga kandi hashingiwe ku bisobanuro byatanzwe mu bika bibanziriza iki, Hestia Ltd igomba kwishyura amafaranga y’ubukode bwari buteganyijwe mu gihe cy’integuza hakuwemo ayo yagombaga gutanga mu gihe ayo mazu yari yabonye abandi bayajyamo. [36] Nk’uko bigaragara mu ibaruwa yanditswe n’umunyamabanga nshingwabikorwa w’Akagari k’Ubumwe, nyuma y’aho Hestia Ltd isohokeye mu nzu ya Umoja House Ltd yakodeshaga, iyo nzu yarakodeshejwe ku giciro cya $17 kuri m2 n’abandi bantu ku buryo bukurikira :  Wiredin company yagiyemo ku wa 01/01/2015;  Rwanda Music Production yagiyemo ku wa 02/03/2015;  SUN ENTERPRISE yagiyemo ku wa 01/04/2015 Urukiko rusanga rero Hestia Ltd igomba kwishyura Umoja House Ltd iryozabwishyu ry’amafaranga y’ubukode bwari butegerejwe (buteganyijwe) mu gihe cy’integuza (préavis) bubazwe kuva igihe Hestia Ltd yasubirije imfunguzo z’inzu ku wa 28/11/2014 kugeza igihe inzu yakodeshaga yatangiye kugibwamo n’abandi bayikodesha. [37] Icyakora, kuko nk’uko bigaragara ko iyo nzu batayigiriyemo rimwe uko yakabaye, kandi na buri buso bwakodeshwaga bukaba butari bwaragenewe igiciro cyihariye cy’ubukode (nk’uko bigaragara mu ngingo ya mbere y’amasezerano impande zombi zagiranye igiciro cy’ubukode cyari cyarabariwe hamwe), Urukiko rurasanga agomba kubarwa mu buryo bukurikira:  Ukuboza 2014: Umoja House Ltd izishyurwa $ 3,402 ahwanye n’ukwezi kose k’ubukode yari isanzwe yishyurwa kuko uko kwezi kwashize itabonye ukodesha inzu Hestia Ltd yavuyemo;  Mutarama na Gashyantare 2015: Umoja House Ltd izishyurwa ubukode bwa bibiri bya gatatu by’ubuso yakodeshaga mu gihe cy’amezi abiri, ni ukuvuga $ 3,402 x 2/3x2= $ 4,536, kuko kuva ku wa 01/01/2015 kimwe cya gatatu cy’ubuso Hestia Ltd yavuyemo cyari cyabonye undi ugikodesha.

128 En France par exemple, ce montant est fixé à trois mois de loyer hors charges et hors frais (sur la base du dernier loyer payé) si le locataire quitte l’appartement dans la première année du bail, à deux mois de loyer dans la deuxième année du bail et à un mois de loyer dans la troisième année du bail. Ensuite, le propriétaire ne peut plus réclamer d’indemnités. S’il s’agit d’un bail de courte durée (inférieure ou égale à trois ans), l’indemnité s’élève à un mois de loyer. Voir Isabelle DYKMANS, idem

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 Werurwe 2015, Umoja House Ltd izishyurwa ubukode bwa kimwe cya gatatu cy’ubuso yakodeshaga mu gihe cy’ukwezi kumwe, ni ukuvuga $ 3,402 x 1/3x1= $ 1,134, kuko kuva ku wa 01/03/2015 bibiri bya gatatu by’ubuso Hestia Ltd yavuyemo byari byabonye abandi babikodesha.  Mata na Gicurasi 2015: nta mafaranga Umoja House Ltd igomba kubona kuko ubuso Hestia Ltd yavuyemo bwose bwari bwabonye abandi babukodesha Muri rusange rero, amadolari y’integuza Hestia Ltd igomba guha Umoja House Ltd yose hamwe ni: $ 3,402 +$ 4,536 + $ 1,134=$9072 (amadolari y’amerika ibihimbi icyenda na mirongo irindwi n’abiri). 3) Ibyerekeye n’indishyi zisabwa n’impande zombi [38] Me Rugemintwaza Jean Marie Vianney uhagarariye Hestia Ltd avuga ko ishingiye ku ngingo ya 258 ya CCL III isaba indishyi n’amafaranga y’ikurikiranarubanza bingana na miliyoni icumi z’amafaranga y’u Rwanda (10.000.000 Frw) n’igihembo cya Avoka cya miliyoni eshanu z’amafaranga y’u Rwanda (5.000.000 Frw). [39] Me Bahati Vedaste uhagarariye Umoja House Ltd avuga ko Hestia Ltd nta ndishyi ikwiriye kubona kuko ari yo itarubahirije amasezerano. Avuga ko ahubwo uko kutishyura ku gihe byateje Umoja House Ltd igihombo kidasubirwaho, kuko muri ubwo bwishyu bw’ubukode bw’amezi ane itishyuye, ariho havagamo n’amafaranga y’imisoro, isuku, amazi n’amashanyarazi; byose hamwe ndetse no gushorwa mu manza, Umoja House Ltd ikaba igomba kubiherwa indishyi na Hestia Ltd zingana na miliyoni cumi n’eshanu z’amafaranga y’u Rwanda (15.000.000 frw) ndetse n’igihembo cya Avoka cya miliyoni enye z’amafaranga y’u Rwanda (4.000.000 frw). Uko Urukiko rubibona [40] Urukiko rurasanga indishyi Hestia Ltd isaba nta shingiro zifite kuko ariyo yishe amasezerano y’ubukode nk’uko byagaragajwe. Rurasanga kandi indishyi Umoja House Ltd isaba nayo itazitangira ibimenyetso ngo inagaragaze uko zibazwe, ariko kuko Hestia Ltd yayiteje igihombo mu kutubahiriza amasezerano bagiranye, ikaba igomba kuyiha indishyi zihwanye n’amafaranga ibihumbi magana atanu (500,000 Frw) zigenwe mu bushishozi bw’Urukiko. Na ho ku bijyanye n’amafaranga y’igihembo cya Avoka, urukiko rurasanga ntayo igomba guhabwa kuko hari ibyo nayo yatsindiwe. III. ICYEMEZO CY’URUKIKO [41] Rwemeje ko ikirego cya Hestia Ltd kigamije gusubirishamo ku mpamvu z’akarengane urubanza no RCOMA 0490/15/HCC rwaciwe n’Urukiko Rukuru rw’Ubucuruzi ku wa 11/12/2015, gifite ishingiro kuri bimwe ; [42] Rwemeje ko hagumyeho imikirize y’urubanza no RCOMA 0490/15/HCC rwaciwe n’Urukiko Rukuru rw’Ubucuruzi ku wa 11/12/2015, uretse ku bijyanye n’umubare w’ amafaranga y’integuza Hestia Ltd igomba guha Umoja House Ltd ;

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[43] Rutegetse Hestia Ltd guha Umoja House Ltd $ 9072 (amadolari y’Amerika ibihimbi icyenda na mirongo irindwi n’abiri) yishyura integuza itatanze mbere yo gusesa amasezerano y’ubukode bari bagiranye; [44] Rutegetse Hestia Ltd guha Umoja House Ltd amafaranga ibihumbi magana atanu (500,000 Frw) y’indishyi.

SOCOGEDI SA v. BRALIRWA [Rwanda URUKIKO RW’IKIRENGA – R.COM.A0156/11/CS (Mukanyundo, P.J., Havugiyaremye na Mukamulisa, J.) 7 Ukuboza 2012] Amategeko agenga amasezerano – Amasezerano y’ubufatanye mu bucuruzi – Amasezerano y’ubufatanye mu bucuruzi ashobora kugaragazwa n’imikoranire yaranze impande zombi n’iyo yaba atanditse dore ko n’amategeko y’ubucuruzi adateganya ko agomba kuba yanditse uko byagenda kose. Amategeko agenga amasezerano – Indishyi zo gusesa amasezerano – Ntihabayeho gusesa amasezerano mu buryo bunyuranyije n’amategeko kuko icy’ingenzi ari uko usheshe amasezerano nk’aya bihagije ko agaragaza impamvu yabimuteye kandi si ngombwa ko atanga indishyi byanze bikunze. Indishyi – Indishyi zo gushorwa mu manza ku rwego rw’ubujurire – Ntiyahabwa indishyi zishingiye ku bujurire bw’uwo baburanaga avuga ko yamuzanye mu rubanza ku maherere kuko kujuririra icyemezo atishimiye ari uburenganzira bwe kandi hakaba nta kigaragaza ayo maherere. Incamake y’ikibazo: SOCOGEDI SA (Ubu yabaye SOCOGEDI Ltd) yagiranye amasezerano y’ubufatanye na BRALIRWA. Ayo masezerano yari yerekeye ubucurizi bw’ibinyobwa. Amasezerano yanditse yararangiye ariko na nyuma bakomeza gukorana. Nyuma BRALIRWA yasheshe amasezerano bitewe n’uko SOCOGEDI itari yasubije ibaruwa yari yandikiwe isabwa ibisobanuro bijyanye no kutubahiriza masezerano bari baragiranye. Nyuma y’iryo seswa SOCOGEDI yandikiye BRALIRWA iyisaba ko bakemura ibibazo mu bwumvikane. Byarananiranye SOCOGEDI irega BRALIRWA mu Rukiko Rukuru rw’Ubucuruzi ivuga ko BRALIRWA yasheshe amasezerano nta mpamvu isaba kwishyurwa indishyi zitandukanye. BRALIRWA yo yisobanuye ivuga ko amasezerano y’ubufatanye bari baragiranye yari yararangiye (amasezerano yanditse). Urwo rukiko rwemeje ko ikirego nta shingiro gifite kuko ayo amasezerano yari yarasheshwe. SOCOGEDI yajuriye mu Rukiko rw’Ikirenga ivuga ko itishimiye imikirize y’urubanza rwajuririwe kuko rurimo ukwivuguruza bigaragazwa n’uko Urukiko rwemeye ko n’ubwo amasezerano nyiri MDF DDV izina yanditse yabaye hagati ya SOCOGEDI na BRALIRWA yagombaga kurangira ku itariki ya 30/04/2010, nyuma yaho impande zombi zakomeje gukorana nk’uko bishimangirwa n’ibikorwa binyuranye bagiranye mu gihe yongeye kwemeza ko ayo masezerano yari yararangiye. Bongeyeho kandi ko mu masezerano y’ubucurizi inyandiko atari ngombwa.

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Kuri izi ngingo z’ubujurire, BRALIRWA yasubije ko amasezerano y’ubufatanye yari yararangiye kandi nta ngingo yateganyaga ko ashobora kwongerwa bitabaye ngombwa gukora andi. Yongeraho ko niyo haba hari ibikorwa bagiranye nyuma, ntibishobora gufatwa nkahobyari bishingiye ku masezerano; ahubwo ko ari ibikorwa umuguzi wese yagirana na buri mucuruzi. Incamake y’icyemezo: 1. N’ubwo nta masezerano yanditse yabaye nyuma y’irangira ry’ayanditse, ibikubiye mu mabaruwa atandukanye impande zombi zagiye zandikirana bigaragaza nta gushidikanya ko imikoranire hagati yazo yari inashingiye ku masezerano yanditse zari zagiranye mbere yari igihari, dore ko amategeko adateganya ko amasezerano y’ubucuruzi agomba kugaragazwa n’inyandiko gusa; ahubwo icy’ingenzi ni ibimenyetso bigaragaza ko hari ibyo impande zombi zemeranyijweho kandi bishobora gutangirwa ibimenyetso byose bishoboka. 2. BRALIRWA ntiyasheshe amasezerano mu buryo bunyuranyije n’amategeko kuko yagaragaje impamvu zatumye iyasesa bikubitiye ku bibazo bari bafitanye birimo imikoranire itari myiza kandi mu gusesa amasezerano nk’ayo bari bagiranye (contrat de partenariat), bikaba bihagije ko uyasheshe abitangira ibisobanuro akaba adategetswe byanze bikunze gutanga indishyi. 3. Nta ndishyi zicibwa uwajuriye utarishimiye imikirize y’urubanza iyo bigaragaye ko atakuruye undi mu manza nta mpamvu; ahubwo ni uburenganzira bwe. Ubujurire bufite ishingiro kuri bimwe; Ubujurire bwuririye ku bundi nta shingiro bufite; Ababuranyi bombi bagomba gufatanya kwishyura amagarama y’urubanza. Nta mategeko yashingiweho. Nta manza zifashishijwe. Ibitekerezo by’abahanga byifashishijwe: Dimitri Houtcieff, Droit du commerce et des affaires, 2è éd., Sirey, 2008, Nº779. P. Fernandez, “Contrats commerciaux” disponible sur http://www.avocat.fernandez.com/contrats commerciaux.php Urubanza I. IMITERERE Y’URUBANZA [1] SOCOGEDI SA (Ubu yabaye SOCOGEDI Ltd) yagiranye amasezerano y’ubufatanye na BRALIRWA Ltd arebana n’ubucuruzi bw’ibinyobwa byaba ibisembuye n’ibidasembuye, SOCOGEDI ikavuga ko n’ubwo amasezerano ya nyuma yanditse bagiranye yagombaga kurangira kuwa 30/04/2010, na nyuma y’iyo tariki impande zombi zakomeje gukorana, kugeza ubwo BRALIRWA isheshe amasezerano kuwa 23/12/2010 ku mpamvu z’uko SOCOGEDI itasubije ibaruwa yayandikiye iyisaba gutanga ibisobanuro ku kutubahiriza

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ibyo bari barumvikanye mu masezerano bagiranye. Nyuma y’iryo seswa ry’amasezerano, SOCOGEDI yandikiye BRALIRWA iyisaba ko bakemura ibibazo bafitanye binyuze mu bwumvikane, binaniranye yitabaza inkiko. BRALIRWA yiregura ivuga ko ntacyo igomba SOCOGEDI kubera ko amasezerano y’ubufatanye bari baragiranye yarangiye kuwa 30/04/2010. [2] SOCOGEDI yareze BRALIRWA mu Rukiko Rukuru rw’Ubucuruzi kuba yarasheshe amasezerano bari baragiranye nta mpamvu, isaba guhabwa 860.410.433Frw kubera igihombo yagize, 15.000.000Frw y’indishyi na 10.000.000Frw y’igihembo cy’avocat, urwo Rukiko rwemeza ko ikirego cya SOCOGEDI nta shingiro gifite ku mpamvu z’uko nta masezerano y’ubufatanye yari akiri hagati yayo na BRALIRWA kuko yari yarasheshwe. [3] SOCOGEDI yajuririye Urukiko rw’Ikirenga, dosiye ikorerwa ibanzirizasuzuma, umucamanza ubishinzwe yemeza ko ubujurire bwayo bwakiriwe. [4] Iburanisha ry’urubanza ryabaye kuwa 1/11/2012 SOCOGEDI iburanirwa na Me Niyomugabo Christophe hamwe na Me Kayiranga Cyrille, BRALIRWA iburanirwa na Me Mpayimana Isaie na Me Basomingera Alberto. II. IBIBAZO BIRI MU RUBANZA N’ISESENGURWA RYABYO a) Ku bijyanye no kumenya niba inyandiko SOCOGEDI iburanisha zidakwiye kwitabwaho. [5] Ababuranira BRALIRWA batanze inzitizi y’uko inyandiko SOCOGEDI yashingiyeho ijurira muri uru Rukiko zirimo izijyanye n’agahimbazamusyi ivuga ko BRALIRWA yagiye iyiha, zidakwiye gushingirwaho ngo Urukiko runazihe agaciro kubera ko abo baburana banze kuzibashyikiriza, ndetse ko na nyuma yo kuzisaba, ababuranira SOCOGEDI batashatse gusubiza ibaruwa yazibasabaga. [6] Ababuranira SOCOGEDI basubiza ko inyandiko BRALIRWA ivuga zavuzweho kuva mu Rukiko Rukuru rw’Ubucuruzi, kuko urwo Rukiko rwasubitse iburanisha kugira ngo ababuranyi bahererekanye imyanzuro n’inyandiko bazashingiraho baburana, barabikora, iburanisha risubukurwa baburana imizi y’urubanza, ndetse BRALIRWA yiregura ku kirego cya SOCOGEDI, ko rero inzitizi yatanzwe n’ababuranira BRALIRWA nta shingiro ifite. [7] Urukiko rusanga nk’uko dosiye y’urubanza ibigaragaza, mu iburanisha ry’ibanze ryo kuwa 31/03/2011, uburanira BRALIRWA yarasabye imbabazi z’uko atagejeje ku bo baburana imyanzuro yo kwiregura, anongeraho ko gutinda byatewe n’uko hari inyandiko yari gukoresha yagombaga guhabwa n’abazungu ba BRALIRWA ngo ariko bakaba batari bahari, Urukiko rwimurira imuranisha kuwa 14/04/2011 kugira ngo narwo ruzabanze rusuzume imyanzuro ya BRALIRWA rwari rwabonye ku munsi w’iburanisha. [8] Iburanisha ryasubukuwe kuwa 14/04/2011, uwo munsi BRALIRWA itanga inzitizi zirimo kuba SOCOGEDI itarayigejejeho ibimenyetso bimwe yashingiyeho irega, bituma nanone iburanisha ryimurirwa kuwa 16/06/2011, kuwa 29/07/2011 Urukiko ruca urubanza rubanziriza urundi ku nzitizi zatanzwe na BRALIRWA, maze ku bijyanye n’ihererekanya ry’inyandiko, rutegeka ko SOCOGEDI igomba guha BRALIRWA ibimenyetso byose itayihaye, iburanisha

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rindi ryimurirwa kuwa 03/10/2011. Kuri uyu munsi iburanisha mu mizi ryarakomeje, impande zombi zigeza ku Rukiko ingingo zishingiraho. [9] Ku buryo bw’umwihariko, ku bijyanye n’inzitizi BRALIRWA yatanze isaba ko inyandiko SOCOGEDI iburanisha ivuga ko yakoraga neza kuko BRALIRWA yanabiyihereye agahimbazamusyi, hamwe n’ibindi bimenyetso, n’ubwo BRALIRWA ivuga ubu ko zidakwiye gushingirwaho kubera ko zagaragaye bwa mbere kuri uru rwego, ibyo ivuga binyuranye n’ibikubiye mu nyandiko mvugo y’iburanisha ryo kuwa 16/06/2011 mu Rukiko Rukuru rw’Ubucuruzi kuko yerekana ko iby’izo nyandiko byaburanyweho mbere muri urwo Rukiko. Byongeye kandi, inyandiko BRALIRWA ivuga ko itazi, uretse ko byanaburanyweho mbere, zaturutse iwabo, ku buryo bitumvikana ko yavuga ko itazizi. [10] Hakurikijwe ibimaze gusobanurwa, Urukiko rusanga kuba kuri uru rwego BRALIRWA yongera kugarura ikibazo yari yaratanze mu Rukiko Rukuru rukagifataho umwanzuro ndetse nyuma ikiregura ku ngingo zose z’ikirego cya SOCOGEDI, kandi ikaba itarajuririye urubanza rwa mbere, bituma inzitizi yayo yavuzwe haruguru yo kudaha agaciro ibimenyetso SOCOGEDI iburanisha nta shingiro ifite. b) Ku bijyanye no kumenya niba amasezerano y’ubufatanye hagati ya BRALIRWA na SOCOGEDI yarakomeje nyuma yo kuwa 30/04/2010. [11] Ababuranira SOCOGEDI bavuga ko icyatumye batishimira imikirize y’urubanza rwajuririwe, ari uko rurimo ukwivuguruza kugaragazwa n’uko umucamanza mu gika cya 13 ku rupapuro rwa gatatu rw’incarubanza, yemeye ko n’ubwo amasezerano nyiri izina yanditse yabaye hagati ya SOCOGEDI na BRALIRWA yagombaga kurangira ku itariki ya 30/04/2010, nyuma yaho impande zombi zakomeje gukorana nk’uko bishimangirwa n’ibikorwa binyuranye bagiranye, nyamara mu gika cya 18, urupapuro rwa 6 rw’incarubanza yemeza ko ayo masezerano yari yararangiye kuwa 30/04/2010. [12] Banavuga ko hashingiwe ku ngingo ya 1 CCL.III ivuga icyo amasezerano ari cyo, ntaho hategetswe ko mu masezerano y’ubucuruzi hagomba inyandiko byanze bikunze, ndetse ko ibivugwa na BRALIRWA ko amasezerano bagiranye yari yarangiye kuwa 30/04/2010, binyomozwa n’uko bakomeje gukorana, ikajya iha SOCOGEDI ibicuruzwa byayo nk’uko yari isanzwe ibigenza, ndetse ko kimwe mu bigaragaza ko imikoranire yakomeje, ari ibaruwa BRALIRWA yandikiye SOCOGEDI kuwa 14/05/2010 yavugaga ngo hagati aho hazakomeza kubahirizwa ingingo zikubiye mu masezerano twari dufitanye hamwe n’ingingo zikubiye mu ibaruwa yacu Div Nº037/com.27/2010 yo kuwa 25/03/2010 zizakomeza kubahirizwa”. Bagasanga ibikubiye muri iyo baruwa bigaragaza ko amasezerano atarangiye kuwa 30/04/2010 nk’uko Umucamanza yabyemeje. [13] Bongeraho ko ikindi kigaragaza ko amasezerano yakomeje, ari uko BRALIRWA yemeje ko SOCOGEDI yakomeje gukora neza kuko kuwa 30/06/2010 yayibihereye igihembo (bonus) cya 10.360.738Frw ndetse SOCOGEDI ikaba yararangije kwishyurwa ayo mafaranga, no kuwa 30/09/2010 igenerwa agahimbazamusyi kajyanye n’igihembwe cya gatatu n’ubwo ko itarakishyurwa. [14] Ababuranira BRALIRWA basubiza ko nk’uko Urukiko rubanza rwabyemeje, amasezerano yabaye hagati yayo na SOCOGEDI yarangiye kuwa 30/04/2010, kandi nta ngingo

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iteganya ko ashobora kwongerwa bitabaye ngombwa gukora andi. Banavuga ko niba hari n’ibikorwa baba barakoranye nyuma, bidashingiye ku masezerano bagiranye, ahubwo bakomeje kugirana imikoranire buri muguzi wese yagirana na buri mucuruzi wese (relations commerciales simples) bitandukanye n’amasezerano y’ubufatanye mu by’ubucuruzi-“relations de partenariat commercial” yari ateganyijwe mu masezerano yarangiye nk’uko n’umucamanza wa mbere yabyemeje. [15] Banavuga ko kuva BRALIRWA yatangira gukorana na SOCOGEDI, hakorwaga buri mwaka amasezerano y’ubufatanye kandi ni nako byakorwaga no ku bandi bacuruzi, ko ariko kubera ko SOCOGEDI yaranzwe n’imikorere itaranyuze BRALIRWA, byatumye itongererwa amasezerano nk’uko byakorewe abandi bakoranaga, maze igenda ihabwa amasoko adahoraho (contrats ponctuels) mu gihe BRALIRWA yari ikiyigerageza (période d’observation) ngo irebe ko ibibazo yari ifite byarangira. [16] Bongeraho ko mu mabaruwa yayo anyuranye, BRALIRWA yagiye kenshi igaragariza SOCOGEDI iyo mikorere mibi, ko n’ikindi cyerekana ibibazo SOCOGEDI yari ifite, ari uko ubu iri mu nzira zo gufunga (faillite). Ku bijyanye n’agahimbazamusyi SOCOGEDI ivuga ko yahawe, ababuranira BRALIRWA basubiza ko ari aka mbere y’itariki ya 30/04/2010. [17] Urukiko rusanga impande zombi zemeranya ko amasezerano ya nyuma yanditse yari kurangira kuwa 30/04/2010, icyo zitemeranyaho ni ukuba ubwo bufatanye bwarakomeje n’ubwo nta yandi masezerano yanditse yasinywe, kugeza ubwo BRALIRWA yasesaga amasezerano kuwa 23/12/2010. [18] N’ubwo BRALIRWA ivuga ko imikoranire yayo na SOCOGEDI nyuma y’itariki ya 30/04/2010 yari ishingiye ku bikorwa by’igihe gito bidashingiye ku masezerano yanditse bajyaga bagirana, Urukiko rusanga hari ibimenyetso binyuranye bigaragaza ko ubufatanye bw’ubucuruzi bari bafitanye butahagaze ku itariki ya 30/04/2010 yavuzwe haruguru, binyuranye n’ibyo Urukiko rubanza rwemeje. Bimwe muri ibyo bimenyetso ni ibi bikurikira: - Mu ibaruwa yayo yo kuwa 14/05/2010 BRALIRWA yandikiye SOCOGEDI, igaragaza ko impamvu yayo ari: “kuvugurura amasezerano y’imikoranire”; - Muri iyo baruwa kandi, BRALIRWA igaruka ku biganiro bagiranye kuwa 25/02/2010, igakomeza ivuga ko amasezerano mashya azaba akubiyemo ingingo bemeranyijweho azashyirwaho umukono n’impande zombi muri Kamena 2010; iyo baruwa kandi ikomeza ivuga ko hagati aho hazakomeza kubahirizwa ingingo zikubiye mu masezerano bari bafitanye hamwe n’ingingo zikubiye mu ibaruwa ya BRALIRWA yo kuwa 25/03/2010; - Mu ibaruwa imaze kuvugwa yo kuwa 25/03/2010, ni ukuvuga ukwezi kumwe mbere y’itariki ya 30/04/2010, yerekeranye no “Kongera gushimangira amasezerano mufitanye na BRALIRWA” yavugaga ku buryo bw’imikoranire n’abakiriya ba BRALIRWA, barimo SOCOGEDI, bashyiriweho kugira ngo barusheho kunoza imikorere; - Nanone kandi, mu ibaruwa BRALIRWA yandikiye SOCOGEDI kuwa 23/06/2010, ivuga iby’urugendo abakozi bakuru ba BRALIRWA bakoreye mu gace SOCOGEDI icururizamo ibinyobwa bya BRALIRWA (ari byo Kamonyi, Gitarama na Ruhango), ibyo banenze n’uburyo SOCOGEDI igomba gukoresha ngo ikemure ibitaragenze neza.

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- Mu ibaruwa yayo kuwa 9/11/2010, mu byo BRALIRWA yamenyeshaga SOCOGEDI, harimo ko ihangayikishijwe n’abakiriya bayo bari mu gace SOCOGEDI ikoreramo binubiraga ko batagerwaho n’ibicuruzwa bya BRALIRWA, inayimenyesha ko yakukiriza ibyo BK yasabye bijyanye na sheki yishyuriraho. [19] N’ubwo nta masezerano yanditse yabaye nyuma yo kuwa 30/04/2010, Urukiko rusanga ibikubiye mu mabaruwa yavuzwe haruguru bigaragaza nta gushidikanya ko imikoranire hagati ya BRALIRWA na SOCOGEDI yakomeje ndetse ishingira ku byo bari barumvikanye mu masezerano ya mbere. Byongeye kandi, ntaho amategeko ateganya ko amasezerano y’ubucuruzi agomba kugaragazwa n’inyandiko gusa. Ibi bihura n’ibisobanuro bitangwa n’abahanga mu mategeko, ko mu mategeko y’ubucuruzi, ihame ari uko amasezerano yanditse atari shinganwa mu gihe hari ibimenyetso bigaragaza ko hari ibyo impande zombi zemeranyijweho kandi bishobora gutangirwa ibimenyetso byose bishoboka129. c) Ku bijyanye no kumenya niba BRALIRWA yarasheshe amasezerano ku buryo budakurikije amategeko ku buryo yabitangira indishyi. [20] Ababuranira SOCOGEDI bavuga ko nyuma y’igihe kitari gito ikorana neza na BRALIRWA, iyi yasheshe amasezerano bari bafitanye mu buryo budakurikije amategeko, ndetse ko n’impamvu itanga yatumye iyasesa y’uko SOCOGEDI yari yarahagaritse gutumiza ibinyobwa byayo batayemera, kubera ko yagiye ikora “commandes” y’ibyo binyobwa, ahubwo BRALIRWA ikanga kuyibiha yitwaje ko sheki zayo zitabanje kwemerwa na Banki ya Kigali (BK), nyamara iyi banki mu ibaruwa yayo yo kuwa 21/12/2010 yandikiye BRALIRWA yaremezaga ko izakomeza gukorana na SOCOGEDI (confirmation du soutien financier à la SOCOGEDI). Bongeraho ko ikindi kigaragaza ko ibyo BRALIRWA ivuga bijyanye n’izo sheki ari urwitwazo, ari uko kuwa 21/12/2010 yakiriye sheki zayo za 60.000.000Frw kandi zitarabanje kwemerwa na BK. [21] Ababuranira BRALIRWA basubiza ko iseswa ry’amasezerano ryaturutse ku mikorere mibi ya SOCOGEDI, kandi ko kimwe mu bibigaragaza ari ibaruwa BRALIRWA yayandikiye kuwa 23/06/2010 nyuma yo gusura akarere SOCOGEDI yakoreragamo, ikaba yarayibukije amakosa yayiranze ku buryo yabangamiraga inyungu za BRALIRWA. [22] Banavuga ko SOCOGEDI idakwiye kwitwaza “bonus” yaba yarabonye kuko ari iza mbere y’uko ihindura imikorere yayo, kubera ko yagezaho igahagarika “commandes” z’ibicuruzwa bya BRALIRWA, kandi ko ibyo ivuga bijyanye na sheki zayo nta gaciro byahabwa, kubera ko kuba BRALIRWA yarayisabye ko sheki zayo zizajya zibanza kwemerwa na BK byatewe n’ibyasabwe n’iyo banki nk’uko biboneka mu ibaruwa yayo yo kuwa 21/12/2010. Bagasanga ibi nabyo bigaragaza ko iyo banki nta cyizere yari igifitiye SOCOGEDI, kandi koko n’ubu ikaba iri mu nzira zo gufunga.

129 Kureba, Pierre FERNANDEZ, Contrats commerciaux, disponible sur http://www.avocat.fernandez.com/contrats commerciaux.php : “En droit commercial, le principe veut que la rédaction d’un contrat écrit ne soit pas obligatoire, la relation contractuelle existant dès l’échange des consentements et pouvant être démontrée par tout moyen. ….Tous les moyens de preuve peuvent être admis en justice : écrits, témoins, aveux, indices, présomptions, etc…”; na Dimitri HOUTCIEFF, Droit du commerce et des affaires, 2è éd., Sirey, 2008, Nº779, p.318: “Les contrats commerciaux sont généralement consensuels, ils se forment par la simple rencontre de l’offre et de l’acceptation”.

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[23] Urukiko rusanga n’ubwo BRALIRWA na SOCOGEDI bari bamaze igihe bafite amasezerano y’ubufatanye mu bucuruzi, imikoranire yabo yarageze aho ntikomeze kugenda neza nk’uko bigaragazwa n’amabaruwa atandukanye bagiye bandikirana, urugero akaba ari ibaruwa yo kuwa 23/06/2010 yavuzwe haruguru, aho nyuma yo gusura agace SOCOGEDI ikoreramo, BRALIRWA yayigejejeho impungenge zayo zijyanye n’ibyo ivuga yasanze bitagenda neza. Nanone mu ibaruwa yayo yo kuwa 09/11/2010, BRALIRWA yamenyesheje SOCOGEDI impungenge yagejejweho n’abakiriya bayo bari mu gace SOCOGEDI ikoreramo ngo binubiraga kuba batagerwaho n’ibicuruzwa bya BRALIRWA, iyo baruwa ikaba inasaba SOCOGEDI kwegera BRALIRWA mu buryo bwo kwirinda ko ibura ry’ibinyobwa byayo ryakongera kubaho. [24] Nanone muri iyo baruwa imaze kuvugwa, BRALIRWA yamenyesheje SOCOGEDI ko BK yayisabye kutazongera kwakira sheki zayo itabanje (BK) kuzemera, inayigira inama yo gukurikiza ibyasabwaga na BK; ibi bikaba binahura n’ibikubiye mu ibaruwa ya BK yo kuwa 21/12/2010 yavuzwe haruguru, aho iyo banki, n’ubwo yemezaga ko izakomeza gufasha SOCODEGI, yavugaga ko ibyo bizamara amezi atatu mu gihe yari itegereje ko yongera gusinyana andi masezerano na BRALIRWA, ariko cyane cyane ikavuga ko igiye gushyiraho uburyo bwo kugenzura ibikorwa bya SOCOGEDI bijyanye n’amasheki yayo yagombaga kubanza kwemezwa, bihujwe kandi na stock yari kuba ifite. Hashingiwe ku bimaze kuvugwa, n’iyo haba hari sheki za SOCOGEDI zaba zarakiriwe na BRALIRWA kandi zitabanje kwemerwa na BK, ntibikuraho amabwiriza ajyanye n’izo sheki nk’uko yavuzwe haruguru. [25] Urukiko rusanga hakurikijwe ibimaze gusobanurwa, SOCOGEDI itavuga ko yatunguwe no kuba BRALIRWA yarasheshe amasezerano, cyangwa ko iryo seswa ryakozwe bidakurikije amategeko bityo ngo ibisabire indishyi, mu gihe mu ibaruwa yayo, BRALIRWA yagaragaje impamvu itumye iyasesa, kandi bikaba byaraje bikurikira ibindi bibazo byari bisanzwe nk’uko byavuzwe. Ibi kandi bihura n’ibyemezwa n’abahanga mu mategeko, ko mu gihe amasezerano nk’ayari hagati ya BRALIRWA na SOCOGEDI (contrat de distribution) asheshwe, icya ngombwa ari uko uyasheshe abitangira ibisobanuro, ariko ko adategetswe byanze bikunze gutanga indishyi ku wo bakoranaga130. [26] Kubera iyo mpamvu, Urukiko rusanga indishyi zinyuranye SOCOGEDI isaba idakwiye kuzihabwa. c) Ku bijyanye n’ubujurire bwa BRALIRWA bwuririye ku bundi [27] BRALIRWA yatanze ubujurire bwuririye ku bwa SOCOGEDI, ikaba isaba ko ku mafaranga yahawe mu Rukiko rubanza, hakwiyongeraho 500.000Frw SOCOGEDI igomba kuyiha kubera kuyishora mu manza nta mpamvu. [28] SOCOGEDI isubiza ko ibyo BRALIRWA isaba nta shingiro bifite kubera ko ariyo yasheshe amasezerano.

130 Kureba François COLLARD DUTILLEUL na Philippe DELEBECQUE, Contats civils et commerciaux, 8è éd., Dalloz, 2007, Nº929, pp.908-909: “….Le contractant qui prendrait l’initiative de rompre le contrat devrait avoir à se justifier sans être tenu, bien entendu, d’indemniser automatiquement la victime de la résiliation. Il lui appartiendrait simplement de faire état des raisons fondant la cessation des relations contractuelles”.

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[29] Urukiko rusanga mu gihe SOCOGEDI itishimiye imikirize y’urubanza rwa mbere, nta cyayibuzaga kujurira kuko ari uburenganzira bwayo, kandi nta kigaragaza ko yakuruye BRALIRWA mu manza ku maherere, bityo indishyi BRALIRWA isaba kuri uru rwego ikaba itazikwiye. III. ICYEMEZO CY’URUKIKO [30] Rwemeje ko ubujurire bwa SOCOGEDI Ltd bufite ishingiro kuri bimwe. [31] Rwemeje ko ubujurire bwuririye ku bundi bwa BRALIRWA nta shingiro bufite. [32] Rutegetse SOCOGEDI Ltd gutanga ½ cy’amagarama y’urubanza angana na 35.750Frw, ni ukuvuga 17.875Frw, itayatanga mu gihe cy’iminsi umunani, agakurwa mu byayo ku ngufu za Leta. HOTEL OKAPI v. BPR [Rwanda URUKIKO RW’IKIRENGA – RCOMA 0032/12/CS (Mugenzi, P.J., Kanyange na Munyangeri, J.) 14 Werurwe 2014] Amategeko y’ubucuruzi – Sosiyeti z’ubucuruzi – Ububasha bwo guhagararira sosiyeti mu masezerano igirana n’abandi – Uwafashe umwenda yitwaje ko ahagarariye sosiyeti nyamara ntimwigarike cyangwa ngo imurege kwiha ububasha bifatwa nk’aho wafashwe mu izina ryayo. Amategeko agenga amasezerano cyangwa imirimo nshinganwa – Ibisa no guhabwa ubutumwa – Kubahiriza amasezerano – Iyo bisa nk’aho hari uwabiherewe ubutumwa, undi muntu akibwira ko uwo bagiye kugirana amasezerano yabuhawe, ayo masezerano agomba gushyirwa mu bikorwa uko yakabaye n’usa n’uwatanze bene ubwo butumwa – Itegeko ryo kuwa 30/07/1888 ryerekeye amasezerano cyangwa imirimo nshinganwa, ingingo ya 33. Amategeko agenga amasezerano cyangwa imirimo nshinganwa – Ubwishingire – Kwishyura k’umwishingizi hatabanje gushakwa ubwishyu mu bintu by’ugomba kwishyura mu gihe yabyiyemereye mu masezerano y’ubwishingire – Igihe uwishingiye uwahawe umwenda yemeye kwishyura hatabanje kwishyuza uwawuhawe, uberewemo umwenda afite uburenganzira bwo kwishyuza umwishingizi ku giti cye cyangwa akabishyuza bose icyarimwe – Itegeko.ryo kuwa 30/07/1888 ryerekeye amasezerano cyangwa imirimo nshinganwa, ingingo ya 560. Incamake y’ikibazo: HOTEL OKAPI ihagarariwe na Nkunda Leatitia yagiranye amasezerano y’inguzanyo na Banki y’Abaturage y’u Rwanda, ishami rya Remera; iyo nguzanyo yashyizwe kuri konti ya HOTEL OKAPI yasinywagaho na Nkunda Leatitia na Rumanyika Jean Marie Vianney wari umuyobozi wayo. Banki y’Abaturage y’u Rwanda yasabye HOTEL OKAPI kuyishyura, Rumanyika Jean Marie Vianney wari uyihagarariye ayisubiza ko atazi uwo mwenda ngo kuko amasezerano yasinywe n’umuntu itemera. Banki y’Abaturage y’u Rwanda yatanze ikirego mu Rukiko Rukuru rw’Ubucuruzi isaba ko HOTEL OKAPI ihagarariwe na Rumanyika Jean Marie Vianney ifatanya na Nkunda Leatitia

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kwishyura umwenda n’inyungu zawo Nkunda Leatitia yishingiye. Urukiko Rukuru rw’Ubucuruzi rwemeza ko abarezwe bafatanya kwishyura umwenda n’inyungu zawo. Urukiko rw’Ikirenga rwajuririwe na HOTEL OKAPI ihagarariwe na Rumanyika Jean Marie Vianney, Nkunda Leatitia akagobokeshwa, Rumanyika Jean Marie Vianney yavuze ko Banki y’Abaturage yagize uburangare bwo guha umwenda umuntu utarufite ububasha bwo kuyihagararira. Nkunda Leatitia we yavuze ko yari umwishingizi kandi uwo yishingiye akaba atabuze ubwishyu, bityo ko yagombye kuryozwa uwo mwenda ari uko uwo yishingiye adashoboye kuwishyura n’ubwo we yari yariyemereye kuzahita yishyura bitabaye ngombwa ko ubwishyu bubanza gushakirwa mu bintu bya HOTEL OKAPI. Naho ku ruhande rwa Banki y’abaturage y’u Rwanda, yo yagaragaje ko iyo konti yagiye ikoreshwa na Rumanyika Jean Marie Vianney na Nkunda ku matariki atandukanye, bityo akaba nta burangare Banki yagize mugutanga umwenda kubera ko Nkunda wakoreshaga iyo konti atigeze aregwa kwiha ububasha kuri yo ikanavuga ko Nkunda Laetitia nk’umwishingizi w’umwenda agomba gufatanya na HOTEL OKAPI kwishyura kubera ko yayibereye umwishingizi magirirane. Muri uru rubanza kandi Banki y’Abaturage y’u Rwanda yatanze ubujurire bwuririye ku bundi isaba kwishyurwa umwenda remezo, inyungu z’ubukererwe, amafaranga y’ikurikirana rubanza n’igihembo cya avoka; naho Nkunda Leatitia we akaba yarasabaga ko atategekwa kwishyura umwenda kubera ko we ari umwishingizi kandi uwo yishingiye akaba atabuze ubwishyu. Incamake y’icyemezo: 1. Iyo umwe mubafite uburenganzira bwo gusinya kuri konti kandi iyo konti ikanyuzwaho inguzanyo isabwe n’umwe muribo bisa nk’aho yabiherewe ubutumwa. Amasezerano akozwe muri ubwo buryo agomba gushyirwa mu bikorwa uko yakabaye n’usa n’uwatanze ubwo butumwa. Uwitwa nyiri konti ntashobora kuvuga ko atamutumye mu gihe atamwigaritse cyangwa ngo amurege ko yihaye ububasha. Bityo, uwajuriye agomba gushyira mu bikorwa amasezerano y’umwenda wasinywe n’uwagobokeshejwe. 2. Mu gihe bisa nk’aho hari uwahawe ubutumwa, undi muntu ashobora kwibwira ko uwo bagiye kugirana amasezerano yabuhawe, kandi ko iyi myumvire ye ishobora gutuma uyu muntu atagenzura ububasha bw’uriya. Amasezerano akozwe muri ubwo buryo agomba gushyirwa mu bikorwa uko yakabaye n’usa n’uwatanze bene ubwo butumwa. 3. Uwishingiye undi agomba kwishyura ugomba kwishyurwa gusa iyo ugomba kwishyura atashoboye kubikora. Ubwishyu bugomba kubanza gushakwa mu bintu by’ugomba kwishyura, keretse iyo uwamwishingiye yiyemereye kuzahita yishyura bitabaye ngombwa ko ubwishyu bubanza gushakirwa mu bintu by’ugomba kwishyura. Bityo kuba uwagobokeshejwe yariyemereye kuzishyura umwenda yishingiye bitabaye ngombwa ko ubwishyu bubanza gushakirwa kuwahawe umwenda, uwatanze inguzanyo afite uburenganzira bwo kumurega wenyine. Ariko kandi bashobora gufatanya kwishyura umwenda mu gihe uwawubahaye ahisemo kubaregera icyarimwe, uwarezwe akaba aribyo yakoze, bityo bakaba bagomba gufatanya kwishyura umwenda remezo, inyungu zawo n’igihembo cy’Avoka. Ubujurire nta shingiro bufite. Ubujurire bwuririye ku bundi bw’uwarezwe bufite ishingiro kuri bimwe.

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Ubujurire bwuririye ku bundi bw’uwagobokeshejwe nta shingiro bufite. Uwajuriye n’uwagobokeshejwe bagomba gufatanya kwishyura uwarezwe. Amategeko yashingiweho: Itegeko ryo kuwa 30/07/1888 ryerekeye amasezerano cyangwa imirimo nshinganwa, ingingo ya 33 n’iya 560 (Ingingo ya 33 niyo yakoreshwaga igihe amasezerano yakorwaga ikaba yarasimbuwe n’Ingingo ya 64 y’itegeko no 45/2011 ryo kuwa 25/11/2011 rigenga amasezerano). Nta manza zifashishijwe. Inyandiko z’abahanga zifashishijwe: Philippe, T., et Loïc, C., Droit de la Responsabilité, Dalloz Action, Paris, p.544. Urubanza I. IMITERERE Y’URUBANZA [1] Inkomoko y’uru rubanza ni amasezerano y’inguzanyo yabaye kuwa 29/04/2008 hagati ya Banki y’Abaturage y’u Rwanda Ishami rya Remera na HOTEL OKAPI yari ihagarariwe na Nkunda Laetitia, Banki y’Abaturage y’u Rwanda ikavuga ko yasabye HOTEL OKAPI ko yishyura uwo mwenda ikayisubiza ko itazi uwo mwenda ngo kuko amasezerano yawo yasinywe n’umuntu itemera. [2] Banki y’Abaturage y’u Rwanda yatanze ikirego mu Rukiko Rukuru rw’Ubucuruzi isaba ko Urukiko rutegeka HOTEL OKAPI ihagarariwe na Rumanyika Jean Marie Vianney afatanyije na Nkunda Laetitia agobokeshejwe wishingiye uwo mwenda kuyishyura amafaranga y’umwenda remezo n’inyungu zawo zibazwe kugera kuwa 04/08/2009. [3] Urukiko Rukuru rw’Ubucuruzi rwaciye urubanza rwemeza ko ikirego cya Banki y’Abaturage y’u Rwanda gifite ishingiro, rutegeka HOTEL OKAPI ihagarariwe na Rumanyika JMV ifatanyije na Nkunda Laetitia kwishyura BPR 31.490.040 frw akubiyemo umwenda remezo, inyungu zawo n’amafaranga y’ikurikiranarubanza. [4] HOTEL OKAPI yajuririye Urukiko rw’Ikirenga ivuga ko Urukiko Rukuru rw’Ubucuruzi rwirengagije amategeko shingiro yayo kubera ko rwemeje ko Nkunda ariwe wari uhagarariye HOTEL OKAPI, nyamara nta cyemezo kibigaragaza, ko ahubwo BPR yagize uburangare igaha umwenda umuntu udahagarariye HOTEL OKAPI. Nkunda wagobokeshejwe muri uru rubanza yemeza ko yakoze amasezerano mu izina rya HOTEL OKAPI, ko n’amafaranga yagiye kuri konti yayo agakoreshwa mu nyungu zayo. [5] Urubanza rwaburanishijwe mu ruhame kuwa 04/02/2014 HOTEL OKAPI iburanirwa na Me Bizimana Shoshi, Nkunda Laetitia aburanirwa na Me Rwigema Aimable naho Banki y’Abaturage y’u Rwanda iburanirwa na Me Ntaganda Kabare Festo.

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II. IBIBAZO BIGIZE URUBANZA N’ISESENGURA RYABYO a. Kumenya uwahawe umwenda wa 20.000.000 frw hagati ya HOTEL OKAPI na Nkunda. [6] Me Shoshi uburanira HOTEL OKAPI avuga ko umucamanza wo mu Rukiko Rukuru rw’Ubucuruzi yirengagije amategeko shingiro ya HOTEL OKAPI aho yemeje ko Nkunda Laetitia yari ayihagarariye mu gihe yasinyaga amasezerano y’inguzanyo kandi yari yahawe amategeko shingiro yerekana ko Rumanyika JMV ari we uhagarariye iyo HOTEL. [7] Avuga ko BPR yagize uburangare isinyana amasezerano n’umuntu utabifitiye ububasha, ko iby’uko HOTEL OKAPI yagiye ihagararirwa n’abantu benshi bidahagije kubera ko amategeko shingiro yayo agaragaza neza ko ihagarariwe na Rumanyika JMV, ko rero igomba kwirengera ingaruka zabyo. [8] Asobanura ko HOTEL OKAPI itafashe uwo mwenda ihagarariwe na Nkunda Laetitia, ko ifite inyandikomvugo y’inama rusange idasanzwe y’abanyamuryango ba HOTEL OKAPI yo kuwa 19/09/2007 yemejwe na Notaire igaragaza neza ko uhagarariye HOTEL OKAPI ari Rumanyika JMV, naho Nkunda Laetitia yakodesheje iyo HOTEL gusa agasinya amasezerano mu buryo bw’uburiganya, nyamara HOTEL OKAPI yari yarumvikanye nawe ko amafaranga y’ubukode azajya yishyura umwenda wa HOTEL OKAPI ibereyemo Banki, akaba ari muri urwo rwego babyitiranyije. [9] Avuga ko kuba Nkunda yari yemerewe gusinya kuri konti ya HOTEL byatewe nuko bishyuranaga, naho ku kibazo kijyanye n’ingano y’umwenda Me Shoshi avuga ko uwo aburanira atemera uwo mwenda ko nta n’impamvu ihari yo kwisobanura ku ngano yawo kuko atari cyo cyajuririwe. [10] Me Rwigema uburanira Nkunda avuga ko umucamanza atirengagije amategeko shingiro ya HOTEL OKAPI, ko ahubwo yasanze HOTEL yaragiye igira abayihagarariye benshi kandi batagaragara mu mategeko shingiro yayo, ko ari nabwo buryo Nkunda yagiyeho, akaba yarafashe inguzanyo nk’uhagarariye HOTEL OKAPI amafaranga agashyirwa kuri konti yayo, akajya akurwaho akajya kwishyura umwenda HOTEL OKAPI ihagarariwe na Rumanyika yari ifitiye BCR nk’uko bigaragazwa na historique ya konti nº 401.200.783.111 ya HOTEL OKAPI nk’aho ku itariki 11/06/2008 yakuweho 12.098.747frw. [11] Akomeza avuga ko bitumvikana ukuntu Rumanyika ahagarariye HOTEL OKAPI yakomeje gukoresha iyi konti anemera ko we na Nkunda bakomeza kujya bayisinyaho kandi akabikora nyuma y’uko iyo nguzanyo imaze gufatwa, HOTEL OKAPI ikaba ishaka kwivanaho inshingano zayo kandi bigaragara ko yakoresheje ayo mafaranga ihagarariwe na Rumanyika. [12] Me Ntaganda uburanira Banki y’Abaturage y’u Rwanda avuga ko inguzanyo yatswe na HOTEL OKAPI ihagarariwe na Nkunda, ko Rumanyika na Nkunda Laetitia, bombi bemerewe kubikuza kuri iyo konti, bikaba bigaragara ko iyo konti yagiye ikoreshwa na Rumanyika Jean Marie Vianney na Nkunda ku matariki atandukanye, bityo akaba nta burangare Banki yagize mugutanga umwenda kubera ko Nkunda wakoreshaga iyo konti atigeze aregwa kwiha ububasha kuri yo, umwenda bishyuza HOTEL OKAPI na Nkunda Laetitia kugeza ubu ukaba ugeze kuri 44.487.042 frw.

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UKO URUKIKO RUBIBONA [13] Inyandiko ziri muri dosiye y’urubanza zigaragaza ko amasezerano y’inguzanyo yasinywe kuwa 28/04/2008 yabaye hagati ya HOTEL OKAPI na Banki y’Abaturage y’u Rwanda, agasinywa na Nkunda, akaba yaremeye ko yishingiye umwenda wahawe HOTEL OKAPI ku bw’amasezerano Banki y’Abaturage y’u Rwanda ishami rya Remera ifitanye n’iyo HOTEL. [14] Dosiye igaragaza kandi ko hafunguwe konti nº 401.200.783.111 ya HOTEL OKAPI131 yasinywagaho na Rumanyika na Nkunda, igomba gushyirwaho amafaranga Banki itanzeho inguzanyo. [15] Urukiko rurasanga, ubwo Nkunda yasinyiraga inguzanyo ya OKAPI atarabanje kugaragariza BPR ibyemezo bihagije by’uko yari ahagarariye koko OKAPI mu buryo bukurikije amategeko, ariko nanone bikaba bigaragara ko hari ibyo iyo banki yashingiyeho icyizere ifata Nkunda nk’uwatumwe na OKAPI ayihagarariye, birimo kuba inyandiko igaragaza abafite uburenganzira bwo gusinyira konti ya OKAPI ari Rumanyika na Nkunda bagaragajwe kuri iyo nyandiko nka Perezida w’Inama y’Ubutegetsi na Visi Perezida wa mbere, kandi iyo konti akaba ariyo yasabiwe kunyuzwaho iyo nguzanyo akaba ari nako byagenze, binakubitiyeho ko OKAPI yakoreshaga iyo konti itarigaritse Nkunda ko yaba yarayikoreye ibyo itamutumye. [16] Urukiko rurasanga ibyo bihuje kandi n’ibisobanuro by’abahanga mu mategeko nk’abitwa Philippe le Tourneau na Loïc Cadiet, bavuga ko mu gihe bisa nk’aho hari uwabiherewe ubutumwa (mandat apparent), undi muntu ashobora kwibwira ko uwo bagiye kugirana amasezerano yabiherewe ubutumwa, kandi ko iyi myumvire ye ishobora gutuma uyu muntu atagenzura ububasha bw’uriya, kandi ko amasezerano akozwe muri ubwo buryo agomba gushyirwa mu bikorwa uko yakabaye n’usa n’uwatanze bene ubwo butumwa (mandant)132. [17] Urukiko rurasanga nk’uko Urukiko Rukuru rw’Ubucuruzi rwabyemeje, HOTEL OKAPI igomba gushyira mu bikorwa amasezerano y’umwenda yasinye kuwa 28/04/2008 ihagarariwe na Nkunda Laetitia hashingiwe ku ngingo ya 33 y’igitabo cya gatatu cy’amategeko mbonezamubano iteganya ko amasezerano akozwe mu buryo bukurikije amategeko abera itegeko abayagiranye133. b. Ku byerekeye ubujurire bwa BPR bwuririye ku bundi [18] BPR yasabye ko urugero rw’umwenda rwabarirwa ku gihe tugezemo, ikaba yishyuza ubu 40.470.040 frw, hamwe n’andi 4.017.004 frw y’ikurikiranarubanza n’igihembo cya avoka. [19] Urukiko rurasanga, amafaranga BPR igomba kwishyurwa kugeza kuwa 09/12/2013 nk’uko iyasaba ari 39.670.040 frw, ni ukuvuga 20.000.000 frw zibariwe inyungu zisanzwe za 14% hamwe na 4% z’ubukererwe mu gihe cy’iminsi 1059 nk’uko BPR yabigaragarije inyandiko yo kuwa 09/12/2013 abo baburana bakaba batarayivuguruje.

131 Reba inyandiko zinyuranye ziri muri dosiye y’urubanza kuva kuri Cote ya 84-88. 132 “Le mandat apparent suppose la croyance légitime du tiers dans l’existence du mandat, qui suppose elle-même que les circonstances le dispensaient de vérifier les pouvoirs du pseudo mandataire. La totalité des effets de la convention conclue par le mandataire apparent doivent être exécutés par le prétendu mandant”. 133 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.

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[20] Urukiko rurasanga, ku byerekeye amafaranga y’ikurikiranarubanza n’igihembo cya avoka BPR yaka, itayahabwa kuko ari ikirenga itagaragariza ibisobanuro, Urukiko rukaba rwayigenera 500.000 frw yiyongera kuri 500.000 frw yagenewe ku rwego rwa mbere. c. Ku byerekeye ubujurire bwa Nkunda bwuririye ku bwa HOTEL OKAPI [21] Me Rwigema uburanira Nkunda Laetitia asaba ko atategekwa kwishyura umwenda kubera ko we ari umwishingizi kandi uwo yishingiye akaba atabuze ubwishyu, ko yagombye kuryozwa uwo mwenda ari uko uwo yishingiye adashoboye kwishyura. [22] Me Shoshi uburanira HOTEL OKAPI avuga ko ku bujurire bwuririye ku bundi butanzwe na Nkunda ntacyo yabuvugaho, ko hazarebwa ibyo umucamanza wa mbere yamutegetse, naho Me Kabare Ntaganda Festo uburanira Banki y’Abaturage y’u Rwanda akavuga ko Nkunda Laetitia nk’umwishingizi w’umwenda agomba gufatanya na HOTEL OKAPI kwishyura kubera ko yayibereye umwishingizi magirirane (caution solidaire), asaba 500.000 frw y’ikurikiranarubanza n’igihembo cy’avoka. UKO URUKIKO RUBIBONA [23] Dosiye y’urubanza igaragaza ko kuwa 29/05/2008 Banki y’Abaturage y’u Rwanda, Ishami rya Remera yagiranye amasezerano y’ubwishingire na Nkunda Laetitia, ku nguzanyo ya 20.000.000frw n’inyungu zayo yagurije HOTEL OKAPI, akiyemeza ko azishyura iyo nguzanyo bitabaye ngombwa ko Banki y’Abaturage ibanza gushakira ubwishyu mu mitungo ya hotel okapi134. [24] Ku kibazo cyo kumenya niba Banki y’Abaturage y’u Rwanda, Ishami rya Remera ifite uburenganzira bwo gukurikirana uwishingiye umwenda bitabaye ngombwa ko ibanza gukurikirana uwo yishingiye wenyine, ingingo ya 560 y’igitabo cya gatatu cy’amategeko mbonezamubano, iteganya ko "Uwishingiye undi ashinzwe kwishyura ugomba kwishyurwa gusa iyo ugomba kwishyura atashoboye kubikora, ubwishyu bugomba kubanza gushakwa mu bintu by’ugomba kwishyura, keretse rero uwamwishingiye yariyemereye kuzahita yishyura bitabaye ngombwa ko ubwishyu bubanza gushakirwa mu bintu by’ugomba kwishyura". [25] Urukiko rurasanga mu masezerano Nkunda Laetitia yasinye, harateganyijwemo ko yemeye kuzishyura umwenda yishingiye bitabaye ngombwa ko ubwishyu bubanza gushakirwa kuri HOTEL OKAPI yahawe umwenda, bityo Banki y’Abaturage y’u Rwanda ikaba ifite uburenganzira bwo kurega Nkunda Laetitia wishingiye umwenda wenyine cyangwa ikabaregera hamwe ari nabyo yakoze isaba ko bafatanya kuwishyura (condamnation in solidum), bityo hashingiwe ku masezerano no ku ngingo ya 560 byavuzwe haruguru Nkunda Laetitia akaba agomba kwishyura umwenda remezo n’inyungu zawo afanyije na HOTEL OKAPI ihagarariwe na Rumanyika Jean Marie Vianney.

134 Ingingo ya 3 y’amasezerano y’ubwishingire yabaye hagati ya Banki y’Abaturage y’u Rwanda, Ishami rya Remera na Nkunda Laetitia.

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[26] Urukiko rurasanga 500.000 frw y’ikurikiranarubanza n’igihembo cy’avoka Banki y’Abaturage y’u Rwanda yasabye ikwiye kuyahabwa kuko byabaye ngombwa ko kuri uru rwego yifashisha uwuyiburanira ikanamuhemba. III. ICYEMEZO CY’URUKIKO [27] Rwemeje ko ubujurire bwa HOTEL OKAPI ihagarariwe na Rumanyika Jean Marie Vianney nta shingiro bufite. [28] Rwemeje ko ubujurire bwuririye ku bundi bwa Banki y’Abaturage y’u Rwanda bufite ishingiro kuri bimwe. [29] Rwemeje ko ubujurire bwuririye ku bundi bwa Nkunda Laetitia nta shingiro bufite. [30] Rutegetse HOTEL OKAPI na Nkunda Laetitia gufatanya kwishyura Banki y’Abaturage y’u Rwanda 40.670.040 frw (39.670.040 frw+500.000 frw+500.000 frw). [31] Rugitegetse HOTEL OKAPI na Nkunda Laetitia gufatanya kwishyura amagarama y’urubanza angana na 44.400 frw. 5. IMANZA Z’UBWISHINGIZI STRONG CONSTRUCTIONS LTD v. RADIANT INSURANCE COMPANY LTD

[Rwanda URUKIKO RW’IKIRENGA – RS/INJUST/RCOM 00002/2019/SC (Rugege, P.J., Kayitesi, Hitiyaremye, Cyanzayire na Rukundakuvuga, J.) 15 Ugushyingo 2019]

Amategeko agenga amasezerano – Ubwishingire magirirane (Caution solidaire) – Iyo uwafashe umwenda ananiwe kwishyura, uwatanze umwenda afite burenganzira bwo gusaba umwishingizi kwishyura umwenda hatabanje gushakishwa ubwishyu mu mutungo w’uwishingiwe – Umwishingizi utubahirije inshingano zikubiye mu masezerano y’ubwishingizi bikaza gutera igihombo uwishingiwe, umwishingizi agomba kubitangira indishyi.

Incamake y’ikibazo: Strong Constructions Ltd yagiranye amasezerano y’ubwishingizi na Radiant Insurance Company Ltd yo kwishingira kuzishyura amafaranga y’inguzanyo yatse muri Bank of Kigali kugira ngo ibashe kurangiza isoko yari yatsindiye mu bitaro bya Gisirikare bya Kanombe. Muri ubwo bwishingizi, Radiant Insurance Company Ltd yari yishingiye kwishyura ari uko bigaragaye ko nta mafaranga ahagije Strong yishyuwe aturutse ku isoko ryari ryishingiwe. Strong Constructions Ltd ntiyubahirije igihe cyo kwishyura bituma Banki ya Kigali isaba Radiant Insurance Company Ltd kwishyura umwenda yari yishingiye. Radiant Insurance Company Ltd mbere yo kwishyura, yabanje gusaba Banki ya Kigali kuyiha amakuru kuri konti ya Strong Construction Ltd, maze imaze kubona ko konti yayo yanyujijweho amafaranga menshi kandi ko yanze kwishyura bituma Strong Construction Ltd iregera

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urukiko rw’Ubucuruzi. Urukiko rwasuzumye urubanza maze rwemeza ko ikirego cya Strong Construction Ltd nta shingiro gifite ngo kuko ariyo yari kwishyura umwenda yafashe. Strong Construction yajuririye Urukiko Rukuru rw’Ubucuruzi, maze rwemeza ko ikirego cyayo gifite ishingiro kuko Radiant Insurance Company Ltd itubahirije amasezerano y’ubwishingire bitewe n’uko iterekanye ibimenyetso bigaragaraza ko Strong Construction Ltd yishyuwe amafaranga aturutse ku isoko yari yishingiye, maze Urukiko Rukuru rw’Ubucuruzi rutegeka Radiant Insurance Company Ltd gusubiza Strong Construction Ltd indishyi yishyuye Banki ya Kigali kubera kutishyurira igihe ndetse no gusubiza amafaranga yari yafatiriwe na Banki ya Kigali. Ibi byatumye Radiant Insurance Company Ltd ijuririra Urukiko rw’Ikirenga, maze rwemeza ko ikirego cyayo gifite ishingiro kuko Strong Construction Ltd itigeze ibura ubwishyu bitewe n’uko kuri konti yayo hanyuzeho amafaranga ahagije yakwishyura umwenda yahawe na Banki ya Kigali. Nyuma yaho, Strong Constructions Ltd yandikiye Ibiro by'Umuvunyi isaba ko urubanza rwasubirwamo ku mpamvu z’akarengane. Nyuma yo gusesengura urubanza, Umuvunyi yandikiye Perezida w'Urukiko rw'Ikirenga asaba ko urwo rubanza rusubirwamo. Perezida w'Urukiko rw'Ikirenga yemeje ko urubanza rusubirwamo ku mpamvu z’akarengane. Mu iburanisha, Strong Constructions Ltd ivuga ko Urukiko rw'Ikirenga rwirengagije ko ubwishingire bwa Radiant Insurance Company Ltd ari ubwishingire magirirane “Caution Solidaire”, kuko yemeye ko izahita yishyura uwo mwenda ikibisabwa, rwirengagiza ndetse ibimenyetso byerekana ko Strong itashoboye kwishyura inguzanyo kubera ko nyir'isoko atashoboye kubona amafaranga, bigatuma inanirwa kuyishyura ku gihe. Ku kibazo cyo kunanirwa kubona amafaranga «finance», Radiant Insurance Company Ltd yaburanye ivuga ko Strong Constructions Ltd ariyo yafashe umwenda, bityo ko yo yagombaga kwishyura ari uko yananiwe kwishyura, ariko ko yari ifite amafaranga yo kwishyura nk’uko historique ya konti ya banki yabyerekanye. Ku kibazo cy'uko yemeye kuba ubwishingire bwe ari magirirane “Caution solidaire” no kwishyura umwenda uwo mwenda ikibiyisaba, ivuga ko atari ko bimeze, kubera ko amasezerano yagaragazaga ibigomba kubanza kuzuzwa mbere yo kwishyura, harimo no kubanza kwerekana ko amafaranga yanyujijwe kuri konte ya Strong Constructions Ltd atari ahagije kugira ngo yishyure iyo nguzanyo.

Incamake y’icyemezo: 1. Mu masezerano y’ubwishingire magirirane (Caution solidaire), iyo uwafashe umwenda ananiwe kwishyura, uwatanze umwenda afite burenganzira bwo gusaba umwishingizi kwishyura umwenda hatabanje gushakishwa ubwishyu mu mutungo w’uwishingiwe. Umwishingizi utubahirije inshingano zikubiye mu masezerano y’ubwishingizi magirirane bikaza gutera igihombo uwishingiwe, umwishingizi agomba kubitangira indishyi.

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Ikirego cyo gusubirishamo urubanza ku mpamvu z’akarengane gifite ishingiro; Urubanza rwaciwe n’Urukiko rw’Ikirenga rurahindutse Amagarama aherereye k’uregwa.

Amategeko yashingiweho: Itegeko No 45/2011 ryo kuwa 25/11/2011 rigenga amasezerano, ingingo ya 64 na 137. Nta manza zifashishijwe. Inyandiko z’abahanga: Denis Philippe, Delphine Dehasse, Code Civil, 5 ème edition, Bruylant, 2007, page 287. Jérôme François, Droit civil, les sûretés personnelles, Tome VIII, Economica, Paris, 2004, page 33. Martin Imbleau, William A. Schabas, Introduction au droit rwandais, Les éditions Ivon Blais Inc, 1999, page 83. Pierre Voirin, Gilles Goubeaux, Droit civil, Personnes-Famille-Incapacité-Biens-Obligations- Sûretés, Tome 1, 30ème édition, LGDJ, Paris, page 635.

Urubanza I. IMITERERE Y’URUBANZA [1] Strong Constructions Ltd yahawe na Banki ya Kigali inguzanyo ku wa 14/04/2014, ingana na 272,000,000 Frw yo kubaka VIP WING mu Bitaro bya Gisirikare bya Kanombe. Strong Constructions Ltd yahise igirana amasezerano tariki ya 15/04/2014, na Radiant Insurance Company Ltd yiswe "Contrat de Cautionnement No RD 0010CRI1403488" yo kwishingira iyo nguzanyo. Kuri iyo tariki na none, mu nyandiko yiswe "Acte de Cautionnement No RD 0010CRI1401759/02645", Radiant Insurance Company Ltd yemeye kwishyurira Strong Constructions Ltd iyo nguzanyo, mu gihe bizagaragara ko nta mafaranga ahagije yishyuwe aturutse kuri iryo soko yanyujijwe kuri konti yayo No 010- 0323102-28 iri muri Banki ya Kigali kuburyo avamo ubwishyu. [2] Strong Constructions Ltd ntiyishyuye umwenda yafashe muri Banki ya Kigali ku gihe cyari giteganyijwe, maze ku wa 13/04/2015 Banki ya Kigali yandikira Radiant Insurance Company Ltd iyimenyesha ko Strong Constructions Ltd itubahirije inshingano zayo zo kwishyura inguzanyo yahawe ingana na 272,000,000 Frw, isaba Radiant Insurance Company Ltd kwishyura ayo mafaranga hashingiwe ku masezerano y'ubwishingire (contrat de cautionnement) yagiranye na Strong Construction Ltd. [3] Radiant Insurance Company Ltd imaze kubona ubwo busabe, yasabye Banki ya Kigali amakuru ku nguzanyo yahawe Strong Constructions Ltd igamije kureba niba nta mafaranga yishyuwe aturutse ku isoko yari yishingiye ryo kubaka VIP WING mu Bitaro bya Kanombe, maze ishingiye kuri « historique » ya konti ya Strong Constructions Company Ltd iri muri iyo Banki , isanga haranyujijweho 354.681.513 Frw akomoka kuri iryo soko yiswe « avance de démarrage », yishyuwe mu byiciro bibiri, 300.000.000 Frw

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yishyuwe ku wa 21/11/2013 na 54.681.513 Frw yishyuwe tariki ya 16/06/2014. [4] Imaze kubona ko iyo Konti ya Strong Constructions Ltd yanyujijweho amafaranga, Radiant Insurance Company Ltd yanze kwishyura Banki ya Kigali. Strong Constructions Ltd yahise iregera Urukiko rw'Ubucuruzi rwa Nyarugenge ivuga ko Radiant Insurance Company Ltd itubahirije amasezerano y'ubwishingire bagiranye yo ku wa 15/04/2014. [5] Mu rubanza No RCOM 00011/2016/TC/NYGE rwaciwe ku wa 05/05/2016, Urukiko rwasanze ibyo Strong Constructions Ltd ivuga ko Radiant Insurance Company Ltd itubahirije amasezerano nta shingiro bifite, kuko ari yo mbere na mbere yagombaga kwishyura umwenda yari yarafashe, kandi ikaba itagaragaza ko yabuze ubwishyu cyangwa indi mpamvu yatumye itishyura, runayitegeka kwishyura Radiant Insurance Company indishyi z’igihembo cy’Avoka n’iz’ikurikiranarubanza zingana na 1.000.000 Frw. [6] Strong Constructions Ltd yajuririye Urukiko Rukuru rw'Ubucuruzi, mu rubanza No RCOMA 00312/2016/CHC/HCC rwaciwe ku wa 14/10/2016, urwo Rukiko rwemeza ko ubujurire bwayo bufite ishingiro, kuko Radiant Insurance Company Ltd idafite ibimenyetso bifatika bigaragaza ko Strong Constructions Ltd yishyuwe amafaranga y’isoko yishingiye ryo kubaka VIP WING mu Bitaro bya Kanombe, ariko ntiyishyure Banki ya Kigali umwenda wayo, bityo rwemeza ko Radiant Insurance Company Ltd itubahirije inshingano zayo zikubiye mu masezerano y'ubwishingire. Rwayitegetse kandi gusubiza Strong Constructions Ltd indishyi yishyuye Banki ya Kigali kubera kutishyurira igihe zingana na 84.271.004 Frw, kuyisubiza amafaranga yayo 83.103.377 Frw yafatiriwe na Banki ya Kigali, gutanga 126.000 Frw y'amagarama yatanze ku rwego rwa mbere n’urwa kabiri, no kuyiha 3.000.000 Frw y'ikurikiranarubanza n'igihembo cy'Avoka kuri izo nzego. [7] Radiant Insurance Company Ltd yajuririye Urukiko rw'Ikirenga, mu rubanza No RCOMAA 00065/2016/SC-RCOMAA 0071/16/CS rwaciwe ku wa 21/06/2017, urwo Rukiko rwemeza ko ubujurire bwa Radiant Insurance Company Ltd bufite ishingiro, ko itagomba kwishyurira Strong Constructions Ltd, kuko itigeze ibura ubwishyu kubera ko byagaragaye ko kuri konti yayo hanyuzeho amafaranga ahagije yakwishyura umwenda yahawe na Banki ya Kigali ariko ntibikore, ruyitegeka guha Radiant Insurance Company Ltd 1.000.000FRW y'ikurikiranarubanza n'igihembo cy'Avoka, ndetse no kuyisubiza amafaranga y’amagarama yatanze mu rubanza angana na 100.000 Frw. [8] Ku wa 11/09/2017 Strong Constructions Ltd yandikiye Urwego rw’Umuvunyi Mukuru isaba ko urubanza RCOMAA 00065/2016/SC-RCOMAA 0071/16/CS rusubirishwamo ku mpamvu z’akarengane. Nyuma y’isesengura ry’akarengane kavugwa na Strong Constructions Ltd, Umuvunyi Mukuru yasanze Radiant Insurance Company Ltd itarubahirije amasezerano y’ubwishingire yagiranye na Strong Construction Ltd, yandikira Nyakubahwa Perezida w’Urukiko rw’Ikirenga asaba ko urubanza rusubirwamo. [9] Perezida w’Urukiko rw’Ikirenga nawe, nyuma y’isesengura ry’urubanza, mu cyemezo cye cyo ku wa 27/06/2019, yemeje ko ikirego cyoherezwa mu Bwanditsi bw’Urukiko kikandikwa mu bitabo byabugenewe, kugira ngo urubanza ruzongere ruburanishwe. [10] Urubanza rwaburanishijwe mu ruhame ku wa 8/10/2019, Strong Constructions Ltd

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ihagarariwe na Me Idahemuka Tharcisse, naho Radiant Insurance Company Ltd iburanirwa na Me Kazungu Jean Bosco, Me RUZINDANA Ignace na Me Twiringiyemungu Joseph, rurapfundikirwa, isomwa ryarwo rishyirwa ku wa 15/11/2019. [11] Mu myanzuro yayo ndetse inaburana mu Rukiko, Strong Constructions Ltd ishingira akarengane kayo ku kuba mu rubanza RCOMAA 00065/2016/CS-RCOMAA 0071/16/CS rwaciwe n’Urukiko rw’Ikirenga ku wa 21/06/2017, uru Rukiko rwaremeje ko itabuze ubushobozi bwo kwishyura umwenda yahawe na Banki ya Kigali, rwirengagije ibimenyetso bigaragarira buri wese byerekana ko itari ishoboye kwishyura. Kimwe muri ibyo bimenyetso akaba ari uko uwo bagiranye amasezerano yo kubaka VIP WING mu Bitaro bya Gisirikare bya Kanombe, ariwe MINADEF/ RMH, yabuze “financement”, bityo imirimo ntiyakorwa uko yari yateguwe bituma nayo idashobora gukora imirimo ku gihe no kwishyurwa ku gihe, ariyo mpamvu Radiant Insurance Company Ltd, nk'umwishingizi wayo yagombaga kuyishyurira. Kuba Radiant Insurance Company Ltd itarishyuriye Strong Construction Ltd, ikaba itarubahirije amasezerano y’ubwishingire bagiranye, ariyo mpamvu igomba kwirengera indishyi z’igihombo byayiteje. [12] Radiant Insurance Company Ltd yo yireguye ivuga ko kuri Konti ya Strong Constructions Ltd hanyuzeho amafaranga ahagije yakwishyura umwenda yahawe na Banki ya Kigali ariko ntiyishyura, bityo ko itari kuyishyurira itabuze ubushobozi. Ikibazo kiri mu rubanza akaba ari ukumenya niba Radiant Insurance Company Ltd itarubahirije inshingano zayo zikubiye mu masezerano y’ubwishingire yagiranye na Strong Contructions Ltd, byagaragara ko itazubahirije hagasuzumwa niba indishyi z’igihombo Strong Constructions Ltd ivuga ikwiye kuzihabwa. II. IBIBAZO BIGIZE URUBANZA N’ISESENGURA RYABYO i. Kumenya niba Radiant Insurance Company Ltd itarubahirije amasezerano y’ubwishingire (Acte de cautionnement) yagiranye na Strong Constructions Ltd.

[13] Me Idahemuka Tharcisse uburanira Strong Constructions Ltd avuga ko akarengane yagiriwe mu rubanza RCOMAA 00065/2016/SC-RCOMAA0071/16/CS kagaragara mu buryo bukurikira: - Kuba muri urwo rubanza Urukiko rw'Ikirenga rwaremeje ko Radiant Insurance Company Ltd itagombaga kuyishyurira umwenda wa 272,000,000 Frw yahawe na Banki ya Kigali yishingiye, kuko itari yarabuze ubushobozi bwo kwishyura kubera ko kuri konti yayo hanyujijweho amafaranga ahagije yakwishyura uwo mwenda, rwirengagije ibimenyetso bigaragarira buri wese byemeza ko itari ishoboye kuwishyura, birimo kuba MINADEF/ RMH yarabuze “financement” bikayiviramo kutishyurirwa ku gihe, binatuma imirimo idakorwa uko yari yateguwe. - Kuba Urukiko rw’Ikirenga rwarirengagije ko ingingo ya mbere y’amasezerano (Contrat de cautionnement No RD0010CRI1403488) bagiranye na Radiant Insurance Company Ltd yateganyaga ko yiyemeje kuba “Caution Solidaire”, no kwishyura nta yandi mananiza (assumer la garantie irrévocable du payement), naho mu nyandiko yiswe “Acte de cautionnement No RD0010CRI1401759/02645” mu gika cyayo cya

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5, ikiyemeza kwishyura Banki ya Kigali ikibisabwa bwa mbere mu nyandiko. - Kuba Urukiko rwarirengagije inkomoko y’ubwishyu bw’inguzanyo ya 272,000,000 Frw, rukemeza ko kuri Konti ya Strong Constructions Ltd hanyuzeho amafaranga ahagije kandi igika cya 5 cy’amasezerano (Acte de Cautionnement) cyarateganyaga ko ubwishyu buzaturuka ku mafaranga azishyurwa kuri fagitire z’isoko ryishingiwe ryo kubaka VIP WING mu Bitaro bya Kanombe, no kuba iyo nguzanyo yaritiranyijwe na “avance de démarrage” kandi yari ifite amasezerano yihariye yiswe “Advance payment guarantee No RD001RC0A1305281” yo ku wa 04/10/2013, yaranayihawe mbere y’uko amasezerano aburanwa abaho, kuko yabayeho tariki ya 15/04/2014, “avance“ yaratanzwe tariki ya 30/10/2013. [14] Me Idahemuka Tharcisse avuga ko akarengane kandi gashingiye ku kuba Urukiko rwarirengagije ingingo z’amategeko zikurikira: - Ingingo ya 170 CPCCSA yabuzaga umucamanza kurenga imbibi z’icyajuririwe, kuko rwasuzumye amafaranga yose yanyuze kuri Konti ya Strong Construction Ltd harimo nayo yishyuwe ku yandi masoko, rwirengagije ko icyagibwagaho impaka ari ubwishyu bwa Kanombe Military Hospital bujyanye n’isoko ryo kubaka VIP WING, kandi rwirengagiza ko urubanza rw’ubucuruzi cyangwa rw’imbonezamubano ruba ari urw’ababuranyi ubwabo. - Ingingo ya 110 y’Itegeko No 15/2004 ryo ku wa 12/06/2004 ryerekeye ibimenyetso n’itangwa ryabyo mu manza, iteganya ko kwiyemerera mu rubanza ari amagambo umuburanyi cyangwa umuhagarariye avugira mu rukiko agira ibyo yemera kandi ko ayo magambo atsindisha uyavuze, bityo ko kuba mu masezerano Radiant Insurance Company Ltd yariyemereye kuba « Caution solidaire » igatanga na « garantie irrévocable » yo kwishyura, bitari kwirengagizwa n’Urukiko. [15] Me Kazungu Jean Bosco, Me Ruzindana Ignace na Me Twiringiyemungu Joseph baburanira Radiant Insurance Company Ltd basubiza ku ngingo zitangwa na Strong Constructions Ltd mu buryo bukurikira: - Ku bijyanye no kubura " financement ", bavuga ko Strong Constructions Ltd ariyo yafashe inguzanyo muri Banki ya Kigali, akaba ariyo yari “Débuteur Principal”, ko Radiant Insurance Company Ltd yagombaga kwishyura ari uko Strong Constructions Ltd yananiwe kwishyura, ariko ko itabuze ubushobozi bwo kwishyura, kuko Banki ya Kigali yagaragaje ko kuri konti yayo hanyuzeho amafaranga arenze kure umwenda yishingiye, kandi ko Banki ya Kigali yiyishyuye umwenda wayo kubera ko Strong Constructions Ltd yari ifite ubwishyu. - Ku bijyanye no kuba Radiant Insurance Company Ltd yari yaremeye kuba “Caution solidaire” no kwishyura ikibisabwa nta yandi mananiza abayeho, bavuga ko ibyo atari byo, kuko muri ayo masezerano hagaragaramo ibigomba kubanza kubahirizwa mbere y’uko yishyura, harimo kubanza kugaragaza ko konti ya Strong Constructions Ltd iri muri iyo banki yanyuzeho amafaranga adashobora kwishyura inguzanyo yatanzwe. Basobanura ko ibikubiye muri “acte de cautionnement” Strong Constructions Ltd ishingiraho bitayireba, kuko ayo masezerano yakozwe hagati ya Banki ya Kigali na Radiant Insurance Company Ltd, bityo nta wundi muburanyi wayashingiraho arega

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hashingiwe ku ihame ry’uko amasezerano agira ingaruka ku bayagiranye, akaba rero atareba Strong Construction Ltd, kuko atari bénéficiaire wayo. - Ku kuba Radiant Insurance Company Ltd yarirengagije inkomoko y’ubwishyu, bavuga ko amafaranga Strong Contructions Ltd yishyuwe, yaba “avance de demarrage”, yaba n’andi mafaranga y’ubwishyu yahawe nyuma, yose yagombaga kuvamo ubwishyu, ariyo mpamvu Banki ya Kigali yiyishyuye ku mafaranga yasanze kuri konti ya Strong Construction Ltd. [16] Bavuga ko mu ibaruwa ya Banki ya Kigali yo ku wa 14/04/2014 yemerera Strong Construction Ltd umwenda hagaragaramo ibintu byatanzweho ingwate, ari naho Banki ya Kigali yashingiye yiyishyura umwenda wayo. Izo ngwate akaba ari: - Hypothèque inscrite de 599.000.000 Frw en 1er rang sur la parcelle No 2276 à Gisozi- Gasabo, - Assurance incendie couvrant l’immeuble donné en garantie avec avenant transfert d’intérêts en notre faveur et dont l’échéance est fixée au 17/06/2014, - Caution des associés de 807.800.000Frw na Domiciliation des paiements des divers contrats. [17] Bavuga ko hashingiwe kuri izo ngwate cyane cyane kuri "domiciliation des paiements des divers contrats ", bigaragara ko Banki ya Kigali yagombaga kwiyishyura ku mafaranga avuye kuri fagitire zishyuwe, yaba adahagije, igasaba Radiant Insurance Company Ltd kwishyura abura hagendewe kuri "Acte de cautionnement", cyangwa igashingira ku biteganywa mu masezerano y’umwenda ikiyishyura ku mafaranga yose anyuze kuri konti hatitawe ku nkomoko yayo, ari nabyo yakoze, bityo ko mu gihe ibikoze ikiyishyura nta nshingano zindi Radiant Insurance Company Ltd yari kuba ifite. [18] Ku bijyanye n’ingingo z’amategeko Strong Constructions Ltd ivuga ko zitubahirijwe ababuranira Radiant Insurance Company Ltd basubiza mu buryo bukurikira: - Ku ngingo ya 170 CPCCSA iteganya ko umucamanza aca urubanza gusa ku cyajuririwe, bavuga ko mu gika cya 20 cy’urubanza rusabirwa gusubirwamo ku mpamvu z’akarengane, bigaragara ko Urukiko rwasuzumye ubujurire bwa Radiant Insurance Company Ltd rusanga kuri Konti ya Strong Constructions Ltd haranyuzeho amafaranga ahagije yavamo ubwishyu, bityo rukaba rutararenze imbibi z’icyajuririwe kuko yagombaga kwishyura ari uko bigaragaye ko kuri konti ya Strong Constructions Ltd nta mafaranga ahagije yanyuzeho yavamo ubwishyu. Bongeraho ko n’ihame ry’uko mu manza mbonezamubano n’ubucuruzi urubanza ari urw’ababuranyi, uhagarariye Strong Constructions Ltd avuga, naryo ritakiba mu mategeko, uhubwo ko hakurikijwe amategeko mashya, urubanza rwabaye urw’ababuranyi n’Urukiko; batanga urugero rw’inama ntegurarubanza ikorwa n’Urukiko, n’urw’uko Urukiko rubyibwirije rushobora kujya aho ikiburanwa kiri. - Ku ngingo ya 110 y’Itegeko No 15/2004 yo ku wa 12/06/2004 ryerekeye ibimenyetso mu manza n’itangwa ryabyo, aho Strong Constructions Ltd ivuga ko Radiant Insurance Company Ltd yemeye umwenda, bavuga ko itigeze yemera umwenda, kuko hashingiwe ku ngingo ya 5 n’iya 8 y’amasezerano y’ubwishingire (contrat de

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cautionnement), Strong Constructions Ltd ariyo yahawe umwenda ikaba ari nayo yagombaga kuwishyura, waramuka wishyuwe na Radiant Insurance Company Ltd ikazayisubiza ibyo yayishyuriye, kandi ko kuba Banki ya Kigali yarishyuwe basanga urubanza ruburanwa nta shingiro (fondement) rufite.

UKO URUKIKO RUBIBONA [19] Strong Constructions Ltd igaragaza ko yananiwe kwishyura inguzanyo ya 272.000.000 Frw yahawe na Banki ya Kigali kubera kubura ubwishyu ibitewe nuko umushinga wo kubaka VIP WING mu Bitaro bya Kanombe waburiwe “financement”, hari n’ibimenyetso bibigaragaza, ariko Radiant Insurance Company Ltd yanga kuyishyurira nkuko yabyemeye mu masezerano y’ubwishingire bagiranye yo ku wa 15/04/2014 (Contrat de Cautionnement no RD0010CRI1403488). [20] Ku bijyanye no kubura ubwishyu kubera kubura “financement”, ibimenyetso biri muri dosiye kandi bigarukwaho n’impande zombi, bigaragaza ko amasezerano yo kubaka VIP WING mu Bitaro bya Kanombe yakozwe hagati ya Strong Constructions Ltd na Rwanda Military Hospital in partnership with Ministry of Health, atashyizwe mu bikorwa mu gihe cyagenwe kubera kubura “financement” ibyo bikaba byaragize ingaruka ku kwishyurirwa imirimo Strong Constructions Ltd yabaga yarangije gukora, akaba ari nabyo byabaye intandaro yo kutubahiriza amasezerano yagiranye na Banki ya Kigali yo kwishyura inguzanyo yayihaye ingana na 272.000.000 Frw. [21] Muri ibyo bimenyetso harimo ibi bikurikira: - “Extrait de compte” yatanzwe na Banki ya Kigali igaragaza ko fagitire ya mbere ifite no 04/01/023/2013/T/NCB/RHM/MOH yishyuza amafaranga 143.864.240 Frw yatanzwe na Strong Construction Ltd tariki ya 23/05/2014 ndetse na fagitire ya kabiri ifite NO 05/02/023/2013/T/NCB/RMH/MOH yishyuza 60.751.920 Frw, yatanzwe tariki ya 07/07/2014 zitishyuwe na Kanombe Military Hospital; - “Extrait de compte” yatanzwe na Banki ya Kigali igaragaza ko kuva amasezerano y’ubwishingire yashyizweho umukono tariki ya 15/04/2014, Ibitaro bya Kanombe byari bimaze kwishyura amafaranga angana na 54.681.513 Frw yishyuwe tariki ya 16/06/2014, 51.484.678 Frw yishyuwe tariki ya 20/03/2015, na 136.123.194 Frw yishyuwe tariki ya 10/12/2015. Usibye 54.681.513 Frw yishyuwe tariki ya 16/06/2014, bigaragara ko andi mafaranga yose yishyuwe igihe giteganyijwe mu masezerano y’isoko ryo kubaka VIP WING cyararenze, kuko ingingo ya 5 y’ayo masezerano yateganyaga ko imirimo izakorwa mu gihe cy’amezi 15, ayo mezi akaba yaragombaga kurangira tariki ya 15/01/2015, uhereye igihe yashyiriweho umukono n’impande zombi tariki ya 15/10/2013; - Ibaruwa yo ku wa 16/10/2014 Strong Constructions Ltd yandikiye Umuyobozi w’Ibitaro rya Kanombe yibutsa kwishyura izo fagitire zombi (ifite no 04/01/023/2013/T/NCB/RHM/MOH yishyuza amafaranga angana 143.864.240 Frw na fagitire no 05/02/023/2013/T/NCB/RMH/MOH yishyuza 60.751.920 Frw). Iyo baruwa ikaba igaragaza ko kugeza kuri iyo tariki ya 16/10/2014 yandikiweho, nta

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fagitire n’imwe ya Strong Constructions Ltd yari yishyuwe; - Ibaruwa ebyiri, iyo ku wa 20/01/2016 n’iyo ku wa 30/03/2016, zanditswe n’Ubuyobozi bwa Military Hospital busaba Minisitiri w’Ubuzima gukomeza gutera inkunga umushinga wo kubaka VIP WING mu Bitaro bya Kanombe. Birumvikana ko ibyo bitaro byandika izo baruwa byari bifite ikibazo cya “financement” nk’uko bivugwa na Strong Constructions Ltd; - Ibaruwa yo ku wa 19/02/2015 yanditswe n’Umuyobozi wa Military Hospital asubiza iyanditswe na Strong Constructions Ltd ku wa 18/02/2015 yasabaga kongererwa igihe cyo kurangiza imirimo. - Muri dosiye nta baruwa n’imwe yigeze yandikwa na Military Hospital igaragaza ko Strong Constructions Ltd ariyo yaba yaradindije imirimo. [22] Amasezerano impande zombi zishingiraho muri uru rubanza ari mu byiciro bibiri: amasezerano y’ubwishingire bagiranye yo ku wa 15/04/2014 (Contrat de Cautionnement no RD0010CRI1403488) Radiant Insurance Company Ltd yiyemeza kuzishyurira Strong Constructions Ltd mu gihe izaba yabuze ubwishyu , ndetse n’amasezerano yo ku wa 15/04/2014 yiswe “Acte de Cautionnement RD0010CRI1401759/02645” yakozwe na Radiant Insurance Company Ltd yemerera Banki ya Kigali kuzishyura umwenda wa Strong Constructions Ltd igihe izaba itashoboye kuwishyura. [23] Ku byerekeye ibyo Radiant Insurance Company Ltd ivuga ko Strong Constructions Ltd itakwitwaza amasezerano ya “Acte de Cautionnement RD0010CRI1401759/02645” yakozwe na Radiant Insurance Company Ltd yonyine, kubera ko atayireba, Urukiko rurasanga ayo masezerano ubwayo atari kubaho mu gihe nta masezerano y‘ibanze y’inguzanyo ari hagati ya Banki ya Kigali na Strong Construtions Ltd, ari nayo amasezerano y’ubwishingire (Contrat de Cautionnement) ashingiyeho. Aya masezerano “Acte de cautionnement” ubwayo ntiyihagije, kuba yarabayeho ashingiye ku masezerano y’ibanze Strong Constructions Ltd ifitemo inyungu, Radiant Insurance Company Ltd ntaho yahera ivuga ko Strong Constructions Ltd itayafitemo inyungu cyangwa atayireba, kuko byose bishingiye ku nguzanyo yahawe na Banki ya Kigali. Naho ibyo ivuga ko Banki ya Kigali ariyo yagombaga kurega kuko ariyo irebwa bwa mbere na “Acte de Cautionnement”, Urukiko rurasanga kuba itarareze cyangwa yarareze ikaza kureka ikirego, nk’uko bivugwa n’abahagarariye Radiant Insurance Company Ltd, ibyo bitavanaho uburenganzira bwa Strong Constructions Ltd bwo kuregera inkiko mu gihe ibona ko amasezerano yagiranye na Radiant Insurance Company Ltd atubahirijwe. [24] Ku bijyanye n’amasezerano y’ubwishingire muri rusange, Abahanga mu mategeko bavuga ko umuntu wese wemeye kwishingira undi aba yemeye kumusimbura mu nshingano ze afitiye abandi mu gihe we adashoboye kuzubahiriza [ ...celui qui se rend caution d’une obligation, se soumet envers le créancier à satisfaire à cette obligation, si le débiteur n’y satisfait pas lui même...]135. [25] Abahanga mu mategeko batandukanya ariko ubwishingire busanzwe (cautionnement simple) n’ubwishingire magirirane (cautionnement solidaire) kandi bakavuga ko ingaruka

135 Denis Philippe, Delphine Dehasse, Code Civil, 5 ème edition, Bruylant, 2007, page 287.

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zabwo zitandukanye. Bemeza ko mu bwishingire busanzwe, Umwishingizi aba afite uburenganzira bwo kubanza gukurikirana ubwishyu mu mutungo w’uwafashe umwenda, byagaragara ko atabishoboye akaba aribwo amwishyurira [...le cautionnement est simple, lorsque la caution dispose d’un bénéfice de discussion. Elle peut contraindre, à certaines conditions, le créancier à discuter d’abord les biens du débiteur, c’est-à-dire à établir son insolvabilité...]. Naho ku bwishingire magirirane bakavuga ko nta burenganzira Umwishingizi aba afite bwo kubanza gusaba ko ubwishyu bubanza gushakwa mu mutungo w’uwishingiwe ...[ la caution solidaire, en effet, ne dispose pas de bénéfice de discussion,...la caution est exposée au paiement de la dette principale lorsque, celle-ci, est exigible..]136. [26] Urukiko rurasanga mu ngingo ya mbere y’amasezerano Radiant Insurance Company Ltd yagiranye na Stong Constructions Ltd (contrat de cautionnement no RD0010CRI1403488 yo ku wa 15/04/2014), Radiant Insurance Company Ltd yaremeye ku buryo bweruye kuba Umwishingizi magirirane (Caution solidaire) wa Strong Constructions Ltd , muri aya magambo [....déclare se porter caution solidaire de Strong Construction Ltd envers Bank of Kigali Ltd, et assumer la garantie irrévocable du paiement d’un montant de 272.000.000 Frw (deux cent soixante-douze millions de Francs Rwandais) représentant la garantie de bonne exécution du contrat ci-haut cite...]. Hakurikijwe iyi ngingo n’ibisobanuro by’Abahanga, Urukiko rurasanga kugirango umwenda wa Banki ya Kigali wishyurwe, hataragombaga kubanza gushakirwa ubwishyu mu mutungo bwite wa Strong Construction Ltd. [27] Urukiko rurasanga kandi muri “Acte de cautionnement” yakozwe na Radiant Insurance Company Ltd yonyine, n’ubwo ari amasezerano ruhanderumwe (contrat unilatéral)137, yarihaye inshingano zitaziguye zo kwishyurira Strong Constructions Ltd umwenda yahawe na Banki ya Kigali, ibi bikaba byari bigamije kuyongerera icyizere n’amahirwe byo kwishyura mu gihe Strong Constructions Ltd izaba yananiwe kwishyura, kubera ko yemereye Banki ya Kigali ko mu gihe izaba itagishoboye kuyishyura, izahita yishyura uwo mwenda ikibiyisaba. Ibi ni nabyo byemezwa n’Abahanga mu mategeko bavuga ko kwiyemeza kwishyura bwa mbere ukibisabwa, ari uburyo bworohereza uberewemo umwenda kwishyurwa bitamugoye kuko asa n’uba afite abagomba kumwishyura babiri, kandi ko uwemeye muri ubwo buryo aba yihaye inshingano zitaziguye k’uberewemo umwenda [ ..., la garantie à première demande renforce la situation du créancier en lui donnant deux débiteurs au lieu d’un seul. Tandis que le cautionnement est une obligation accessoire, la garantie à première demande est une obligation autonome, le garant s’engageant, non pas pour autrui, mais à l’occasion des relations contractuelles d’autrui, (…) il promet non pas d’exécuter l’obligation du débiteur principal défaillant, mais de verser sur simple réclamation du créancier une somme déterminée...]138.

136 Jérôme François, Droit civil, les sûretés personnelles, Tome VIII, Economica, Paris, 2004, page 33. 137 Martin Imbleau, William A. Schabas, Introduction au droit rwandais, Les éditions Ivon Blais Inc, 1999, page 83. 138 Pierre Voirin, Gilles Goubeaux, Droit civil, Personnes-Famille-Incapacité-Biens-Obligations-Sûretés, Tome 1, 30ème édition, LGDJ, Paris, page 635.

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[28] Ku biyanye n’inkomoko y’ubwishyu, amasezerano yiswe “Acte de Cautionnement” agaragaza ko inkomoko y’ubwishyu ari amafaranga akomoka ku isoko ryo kubaka VIP WING ya Kanombe Military Hospital, ahavuga ko Radiant Insurance Company Ltd izishyura Banki ya Kigali nyuma yo kugaragaza ko amafaranga ya fagitiri yishyuwe yageze kuri konti ya Strong Constructions Ltd iri muri Banki ya Kigali kuri iryo soko ryavuzwe, adahagije mu kwishyura umwenda. Aya masezerano abivuga muri aya magambo : « Et nous nous engageons à rembourser BANK OF KIGALI, dès réception de sa demande écrite, montrant que le Contractant (Strong Construction Ltd) ne se conforme pas aux stipulations du contrat signé entre lui et Bank of Kigali, la somme ci- dessus stipulée (272.000.000 FRW) après avoir prouvé que le(s) paiement (s) au compte 040- 0323102-28 ouvert à la BANK OF KIGALI au nom de Strong Construction Ltd, pour le marché ci-haut mentionné, n’a pas été suffisant pour le remboursement du crédit contracté ». [29] Ibyerekeye inkomoko y’ubwishyu ubisanga no mu ibaruwa yo ku wa 14/05/2015 Banki ya Kigali yanditse isubiza iyo Radiant Insurance Company Ltd yanditse isaba amakuru kuri konti ya Strong Constructions Ltd, aho Banki ya Kigali yari yarayimenyesheje ko kuri konti ya Strong Constructions Ltd hanyuzeho amafaranga, ariko ko adakomoka ku isoko yishingiye; no mu ibaruwa yo ku wa 13/09/2018 yandikiye Umuvunyi Mukuru isobanura ko ubwishyu bw’inguzanyo yahawe Strong Constructions Ltd bwagombaga kuva gusa ku bwishyu bw’isoko ryo kubaka VIP WING mu Bitaro bya Kanombe. [30] Urukiko rurasanga ibyo ababuranira Radiant Insurance Company Ltd bavuga ko hagombaga kurebwa izindi ngwate yatanze ifata inguzanyo bitahabwa agaciro kubera ko hashingiwe kuri “Acte de Cautionnement RD0010CRI1401759/02645” cyane cyane mu gika cyayo cya 5, Radiant Insurance Company Ltd yagombaga kwishyurira Strong Constructions Ltd ikibisabwa na Banki ya Kigali hatabanje kurebwa inzindi ngwate, kandi n’Abahanga mu by’amategeko bakaba bavuga ko iyo ari amasezerano y’ubwishingire magirirane (caution solidaire) ari nayo Radiant Insurance Company yakoreye Strong Constructions Ltd, nta burenganzira Umwishingizi aba afite bwo kubanza gusaba ko ubwishyu bubanza gushakwa mu mutungo w’uwishingiwe ...[ la caution solidaire, en effet, ne dispose pas de bénéfice de discussion,...la caution est exposée au paiement de la dette principale lorsque, celle-ci, est exigible..]139. [31] Urukiko rurasanga kandi ukurikije imiterere y’ubwishingizi ubwayo “garantie de bonne exécution”, mu gihe ikibazo cyateye ukutishyura ari umushinga utarakozwe uko biteganijwe kubera ukubura “financement” impamvu idaturutse kuri Strong Constructions Ltd, ndetse akaba ari n’impamvu itabujijwe mu ngingo ya 4 y’amasezerano y’ubwishingizi No RD0010CRI1403488, abahagarariye Radiant Insurance Company Ltd ntaho bahera bavuga ko hagombaga guherwa ku zindi ngwate. [32] Ku bijyanye no kuba harabayeho kwitiranya inguzanyo ya” avance de démarrage” n’inguzanyo ya 272.000.000 Frw zahawe Strong Constructions Ltd, Urukiko rurasanga

139 Jérôme François, Droit civil, Ibidem, page 33

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muri dosiye hagaragaramo amasezerano y’ubwishingire abiri yakozwe na Radiant Insurance Company ku bw’inyungu za Strong Constructions Ltd, ariyo : Amasezerano yo ku wa 04/10/2013 yiswe “Advance Payement Security/Advance payment guarantee No RD001RCOA1305281”; n’Amasezerano yo ku wa 15/04/2014 yiswe “Contrat de cautionnement No RD0010CRI1403488”. N’ubwo ayo masezerano yombi arebana no kubaka VIP WING mu Bitaro bya Kanombe, Urukiko rurasanga atandukanye mu miterere yayo, ku gihe yakorewe, ku cyo yari agamije, no ku ngano y’amafaranga yishingiwe, bivuze ko inguzanyo ashingiyeho zigomba gutandukanywa, bityo ibyo abahagarariye Radiant Insurance Company Ltd bavuga ko yagombaga kubanza kuvamo ubwishyu bikaba bitahabwa ishingiro. [33] Urukiko rurasanga kandi, nk’uko bigaragara mu gika cya gatanu cya “Acte de Cautionnement RD0010CRI1401759/02645”, kimwe mu byo Radiant Insurance Company Ltd yagombaga gushingiraho mbere yo kwishyurira Strong Constructions Ltd ari uko bigaragaye ko kuri konti yayo yafunguwe muri Banki ya Kigali, nta mafaranga ahagije yayinyujijweho yakwishyura inguzanyo ya 272.000.000 Frw aturutse ku bwishyu bw’isoko yishingiye. Rukaba rusanga nta bundi buryo Radiant Insurance Company Ltd yari kumenya niba Strong Constructions Ltd yarishyuwe amafaranga ahagije yavamo ubwishyu aturutse ku isoko yishingiye ryo kubaka VIP WING mu Bitaro bya Kanombe, hadasuzumwe amafaranga yose yanyujijwe kuri konti yayo, kuba Urukiko rwarabisuzumye rukaba nta makosa rwakoze ryo kurenga imbibi z’icyajuririwe. [34] Urukiko rurasanga rero kuba Radiant Insurance Company Ltd mu masezerano y’ubwishingire yo ku wa 15/04/2014 (Contrat de Cautionnement no RD0010CRI1403488), yaremeye kuba umwishingizi magirirane “Caution Solidaire” ku mwenda yari ifitiye Banki ya Kigali , ndetse no mu masezerano (Acte de Cautionnement RD0010CRI1401759/02645) ikemerera Banki ya Kigali ko mu gihe Strong Constructions Ltd itagishoboye kuyishyura, izahita yishyura uwo mwenda ikibiyisaba, Radiant Insurance Company Ltd yaragombaga kuyishyurira nk’umwishingizi wayo, cyane cyane ko mu ibaruwa yayo yo ku wa 4/05/2015 yabwiye Strong Constructions Ltd ko niramuka iyishyuriye amafaranga yose azahita asubizwa Radiant Insurance Company Ltd. [35] Urukiko rurasanga kandi, kuba mu rubanza RCOMAA 00065/2016/SC-RCOMAA 0071/16/CS haremejwe ko Radiant Insurance Company Ltd itishyurira Strong Constructions Ltd, kubera ko ifite ubwishyu kuko Historique ya Banki yagaragazaga ko hanyuzeho amafaranga menshi arenze kure ay’umwenda, harabayeho ikosa ryo kwitiranya inkomoko y’ubwishyu, kuko amafaranga yandi Strong Constructions Ltd yishyuwe aturutse ku yandi masoko atarebwaga n’ubwo bwishyu, kuko buri soko riba rifite uko ricungwa kubera ko bidakozwe gutyo, imirimo ikadindira cyangwa se ntikorwe, byateza ikindi gihombo. [36] Urukiko rurasanga na none kuba mu rubanza RCOMAA 00065/2016/SC-RCOMAA 0071/16/CS rusabirwa gusubirishwamo ku mpamvu z’akarengane, Urukiko rwaremeje ko umwenda wishyurwa ku mafaranga ayariyo yose yanyuze kuri konti ya Strong Constructions Ltd, habaye gushakira ubwishyu ku mutungo bwite wayo, aho kubushakira ku mafaranga akomoka ku isoko ryo kubaka VIP Wing mu Bitaro bya Kanombe iyo amasezerano y’ubwishingire ari magirirane, iri rikaba ari ikosa ryateye

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Strong Constructions Ltd akarengane. [37] Urukiko rw’Ikirenga rushingiye ku bisobanuro byatanzwe no ku ngingo ya 64 y’ Itegeko n°45/2011 ryo ku wa 25/11/2011 rigenga amasezerano iteganya ko amasezerano akozwe ku buryo bukurikije amategeko aba itegeko ku bayagiranye, rurasanga kuba Radiant Insurance Company Ltd yaranze kwishyurira Strong Constructions Ltd itarubahirije amasezerano y’ubwishingire bagiranye tariki ya 15/04/2014, bityo Urubanza No RCOMAA 00065/2016/CS- RCOMAAA0071/16/CS rwaciwe n’Urukiko rw’Ikirenga ku wa 21/06/2017 rukaba rugaragaramo akarengane, rugomba guhinduka. b. Kumenya niba indishyi zisabwa na Strong Construction Ltd zifite ishingiro [38] Me IDAHEMUKA avuga ko Strong Constructions Ltd ari mu manza zabanje ndetse no muri uru rubanza itaregera ubwishyu bw’umwenda kuko Banki ya Kigali yishyuwe; ahubwo iregera inyungu n’ibihano by’ubukererwe bingana na 84.271.004 Frw yaciwe biturutse ku kwishyura ikererewe, nyuma y’uko Radiant Insurance Company Ltd yanze kwishyura, ndetse no gusubizwa amafaranga yayo yafatiriwe agizwe na 52.598.296 Frw aturutse ku masezerano y’isoko rya “mechanization RADA “ na 30.505.081 Frw yafatiriwe yishyuwe na OT, yose hamwe angana 83.103.337 Frw, iryo fatira rikaba ryaratumye itubahiriza andi masezerano yari ifite ku yandi masoko. [39] Avuga ko amasezerano Strong Constructions Ltd yagiranye na Kanombe Military Hospital yagiye yongerwa ariko bidaturutse kuri yo, ahubwo ari ikibazo cyaturutse ku rwego rwa Leta rwabuze “financement”, kandi ko amasezerano hagati yayo na Radiant Insurance Company Ltd, n’amasezerano hagati ya Banki ya Kigali na Radiant Insurance Company Ltd yo atigeze ahinduka. Avuga ko ayo masezerano yose yari afite igihe cy’umwaka, kandi ko muri uwo mwaka w’ubwishingire Banki ya Kigali itigeze yishyurwa, ariyo mpamvu Strong Constructions Ltd yaciwe ibihano by’ubukererwe. [40] Ku bijyanye n’inyungu n’ibihano by’ubukererwe Strong Constructions Ltd iregera, Me Kazungu Jean Bosco, Me Twiringiyemungu Joseph na Me RUZINDANA Ignace bahagarariye Radiant Insurance Company Ltd , bavuga ko izo nyungu n’ibihano by’ubukererwe bitareba Radiant Insurance Company Ltd , kuko iyo Banki ya Kigali isanga itarubahirije amasezerano y’ubwishingire bagiranye (Acte de cautionnement) ariyo yari kurega, kuko hashingiwe ku ihame ry’uko amasezerano agira ingaruka ku bayagiranye, nta wundi muntu washoboraga kuyitwaza ngo arege usibye yo, kandi ko Banki ya Kigali yareze Radiant Insurance Company Ltd mu Rukiko rw’Ubucuruzi rwa Nyarugenge, ariko imaze kubona Strong Constructions Ltd yishyuye ireka icyo kirego. [41] Bavuga ko basanga uwagombaga kuregwa inyungu n’ibihano by’ubukererwe ari Banki ya Kigali kuko yemeye ko amafaranga abyara inyungu z’ubukererwe kandi yari ifite ubwishyu, kandi ko kugeza ubu Banki ya Kigali nta kibazo ifite kubera ko yishyuwe, ko na Strong Constructions Ltd nta kibazo yagombye kugira kuko yivanyeho inshingano yishyura. Basoza bavuga ko amasezerano hagati ya Strong Constructions Ltd na Kanombe Military Hospital yahindutse, kandi ko impinduka zabaye muri ayo masezerano Radiant Insurance Company Ltd itazimenyeshejwe, ndetse ko itagombaga kuzishingira.

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UKO URUKIKO RUBIBONA [42] Ingingo ya 137 y’ Itegeko n°45/2011 ryo ku wa 25/11/2011 rigenga amasezerano iteganya ko uruhande rwarenganyijwe rufite uburenganzira bwo kubona indishyi zitanzwe n’urundi ruhande rutubahirije ibisabwa mu masezerano, keretse iyo ikirego kigamije kubona indishyi cyahagaritswe cyangwa cyavuyeho. [43] Urukiko rurasanga ibyo abahagarariye Radiant Insurance Company Ltd bavuga ko Strong Constructions Ltd itashingira ku masezerano yakozwe hagati ya Radiant Insurance Company Ltd na Banki ya Kigali ngo iregere indishyi bitahabwa agaciro, kuko uretse n’uko ayo masezerano “Acte de Cautionnement noRD0010CRI1401759/02645” ari amasezerano ruhanderumwe (unilatéral), yashyizweho umukono na Radiant Insurance Company Ltd yonyine yiyemeza kuzishyura Banki ya Kigali umwenda wa Strong Constructions Ltd mu izina ryayo,140 ayo masezerano yabayeho ashingiye ku masezerano yandi yakozwe hagati ya Strong Constructions Ltd na Radiant Insurance Company Ltd , kandi akorwa mu nyungu zayo nk’uko byasobanuwe haruguru. [44] Urukiko rurasanga kandi niba Strong Constructions Ltd yarishyuye inyungu z’ubukererwe itagombaga kwishyura iyo Radiant Insurance Company Ltd yubahiriza amasezerano bagiranye, ikaba arizo isaba gusubizwa, ntaho Radiant Insurance Company Ltd yahera ivuga ko idafite uburenganzira bwo kuziregera. [45] Urukiko rurasanga kuba Radiant Insurance Company Ltd itarubarije inshingano zayo zikubiye mu masezerano y’ubwishingizi yagiranye na Strong Constructions Ltd nk’uko byagaragajwe mu bika bibanza, hari igihombo byayiteye harimo kuba hari inyungu z’ubukererwe zingana na 84.271.004 Frw yaciwe, kuzishyura bikaba byaratumye itubahiriza inshingano zayo zikubiye mu yandi masezerano yari ifitanye n’abandi bantu, nk’uko bisobanurwa na Me Idahemuka Tharcisse uyihagarariye, bityo Radiant Insurance Company Ltd ikaba igomba kubitangira indishyi. [46] Urukiko rurasanga rero, rushingiye ku ngingo ya 137 y’Itegeko n°45/2011 ryo ku wa 25/11/2011 ryavuzwe haruguru, Radiant Insurance Company Ltd igomba guha Strong Constructions Ltd amafaranga y’indishyi ahwanye n’inyungu z’ubukererwe yaciwe na Banki ya Kigali angana na 84.271.004 Frw. [47] Ku bijyanye n’amafaranga 83.103.337Frw Strong Constructions Ltd ivuga ko yafatiriwe na Banki ya Kigali, ikaba isaba kuyasubizwa na Radiant Insurance Company Ltd, kubera ko iryo fatira ryatumye itubahiriza andi masezerano yari ifite ku yandi masoko, Urukiko rurasanga itayasubizwa, kuko itashoboye kugaragariza Urukiko ko atari mu yagabanyije umwenda yari ifitiye iyo Banki. III. ICYEMEZO CY’URUKIKO

140 ...« Et nous nous engageons à rembourser BANK OF KIGALI, dès réception de sa demande écrite, montrant que le Contractant (Strong Construction Ltd) ne se conforme pas aux stipulations du contrat signé entre lui et BANK OF KIGALI, la somme ci-dessus stipulée (272.000.000 FRW) après avoir prouvé que le(s) paiement au compte 040- 0323102-28 ouvert à la BANK OF KIGALI au nom de Strong Construction Ltd, pour le marché ci-haut mentionné, n’a pas été suffisant pour le remboursement du crédit contracté ».

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[48] Rwemeye kwakira ikirego cyo gusubirishamo ku mpamvu z’akarengane urubanza No RCOMAA 00065/2016/CS-RCOMAAA0071/16/CS rwaciwe n’Urukiko rw’Ikirenga ku wa 21/06/2017, rugisuzumye rusanga gifite ishingiro; [49] Rwemeje ko Radiant Insurance Company Ltd itubahije amasezerano y’ubwishingire yagiranye na Strong Constructions Ltd ku wa 15/04/2014; [50] Rwemeje ko urubanza No RCOMAA 00065/2016/CS-RCOMAA0071/16/CS rwaciwe n’Urukiko rw’Ikirenga ku wa 21/06/2017 ruhindutse; [51] Rutegetse Radiant Insurance Company Ltd guha Strong Constructions Ltd 84.271.004 Frw y’indishyi ahwanye n’inyungu z’ubukererwe yaciwe na Banki ya Kigali; [52] Rutegetse Radiant Insurance Company Ltd guha Strong Constructions Ltd amafaranga y’ikurikiranarubanza n’igihembo cy’Avoka angana na 3.000.000 Frw na 126.000 Frw y’ingwate y’amagarama yari yagenewe n’Urukiko Rukuru rw’Ubucuruzi. RWAGASANA v BANKI YA KIGALI (BK LTD) [Rwanda URUKIKO RW’IKIRENGA – RCOMAA 0056/15/SC-RCOMAA 00025/2017/SC- RCOM 0003/17/CS-RCOM 00004/2017/SC (Mutashya, P.J., Rugabirwa na Nyirinkwaya, J.) 26 Mutarama 2018] Amategeko agenga amasezerano – Amasezerano y’inguzanyo – Inshingano zo kwishyura inyungu zikomoka ku masezerano yo kurangiza neza imirimo z’amafaranga yishyuwe na banki mu mwanya w’uwahawe umwenda – Nta kosa banki iba ikoze iyo yishyuje inyungu ku mafaranga yishyuriye rwiyemeza mirimo nk’ingwate yo kurangiza neza imirimo (performance guaranty) ku rwego rwatanze isoko iyo uwaritsindiye atarangije imirimo neza – Itegeko N°45/2011 ryo ku wa 25/11/2011 rigenga amasezerano, ingingo ya 64. Amategeko agenga amasezerano – Amasezerano y’inguzanyo – Kudahakana umwenda umwishingizi yasinyiye – Umwishingizi washakanye n’uwahawe umwenda na banki ntiyahakana umwenda wafashwe n’uwo bashakanye yitwaza ko atawusinginye kandi basangiye uwo mutungo mu gihe bigaragaye ko imyenda yose yafashwe n’uwo bashakanye yayishyizeho umukono. Amategeko agenga imiburanishirize y’imanza z’ubucuruzi – Igihembo cy’avoka – Amafaranga y’ikurikiranarubanza, n’igihembo cya avoka agenwa mu bushishozi bw’urukiko n’ubwo impande zombi zaba zarabyumvikanyeho mu masezerano iyo bigaragaye ko ari ukwihesha indonke ikabije kandi n’uyasaba ntagaragaze ikimenyetso cy’uburyo yayakoresheje. Amategeko agenga imiburanishirize y’imanza z’ubucuruzi – Igihembo cy’umuhanga – Iyo igihembo cy’umuhanga cyishyuwe na banki mu mwanya w’umukiliya wayo, ategekwa kucyishyura mu gihe atsinzwe urubanza. Incamake y’ikibazo: Rwagasana yahawe inguzanyo zitandukanye na Banki ya Kigali (BK LTD) Ltd, azihabwa mu bihe bitandukanye. Muri izo nguzanyo hiyongereyeho iy’ingwate yo kurangiza neza imirimo y’isoko (Bank Guarantee), hamwe n’aya ligne de credit, n’ayo banki yaguriye Rwagasana inguzanyo yari afite muri ECOBANK (rachat credit).

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Impande zombi zikorana amasezerano y’inguzanyo, ay’ubwishingizi n’ay’ingwate, bumvikana ko natishyura nkuko bikwiye baziyamabaza inkiko. Mu masezerano bumvikanye kandi ko igipimo cy’inyungu umwenda uzabarirwaho ari 17.25 % ku kwezi, ariko ko azayishyura 2 % y’inyungu z’ubukererwe ziyongera kuri 17.25 % zikaba iza 19,25 % mu gihe atishyuye inguzanyo y’ingwate yo kurangiza neza imirimo. Rwagasana yananiwe kwishyura bituma banki isesa amasezerano, inamushyira mu cyicyiro cya 5 cy’abatishyura neza inguzanyo bahawe (classe 5). Ibi byatumye Rwagasana arega BK mu Rukiko rw’Ubucuruzi rwa Nyarugenge umugore we nawe Mukakimenyi Marie Rose arugobokamo basaba ko inzu ze yatanzeho ingwate zitatezwa cyamunara, basaba kutishyura amafaranga atandukanye ajyanye n’inguzanyo yahawe, basaba kandi banki kudakomeza kubara inyungu z’ubukererwe nyuma y’iseswa ry’amasezerano y’inguzanyo, asaba n’indishyi zinyuranye. Urukiko rwemeje ko ikirego cyabo gifite ishingiro kuri bimwe, kandi ko ingwate y’inzu itatezwa cyamunara, banki igahabwa indishyi z’igihombo yagize, urukiko rwemeza kandi ko inyungu zari zazamuwe nyuma y’iseswa ry’amasezerano zigomba gusubizwa ku gipimo zumvikanyweho n’impande zombi mu masezerano bagiranye. BK Ltd na Rwagasana na Mukakimenyi bajuririye mu Rukiko Rukuru rw’Ubucuruzi, rwemeza ko ubujurire bwa BK bufite ishingiro, naho ubujurire bwa Rwagasana nta shingiro bufite, ko imikirize y’urubanza rwajuririwe ihindutse mu ngingo zayo zose. Rwagasana yajuririye mu Rukiko rw’Ikirenga avuga ko inkiko zibanza zemeje ko agomba kwishyura ingwate yo kurangiza neza imirimo y’isoko BK Ltd yamwishyuriye hamwe n’inyungu zayo zisanzwe n’iz’ubukererwe kandi BK itaragaragaje aho yishyuriye. Yavuze kandi ko raporo y’umuhanga itahabwa agaciro kuko itagaragaza imyenda yose aregwa na BK Ltd, uburyo yayifashe n’uburyo bwo kuyishyura bari barumvikanyeho mu masezerano bagiranye. Yarongeye avuga kandi ko yishyuzwa amafaranga y’umurengera y’igihembo cya Avocat n’amafaranga y’ikurikirana rubanza kuko arimo urwunguko rwinshi kandi na BK itagaragaza uburyo yayakoresheje. Mukakimemyi nawe yajuriye avuga ko hari umwenda atemera kuko atigeze awusinyira kandi ari umugore wa Rwagasana Thomas ufite 50% by’imitungo bashakanye. BK Ltd yireguye ivuga ko yagurije Rwagasana inguzanyo zitandukanye, ivuga ukuntu iyo myenda yagiye yiyongera ku yindi myenda yagiye imuha kuko atayishyuraga nk’uko bikwiye, ivuga kandi ko izo nguzanyo zose zigomba kwishyurwa hamwe n’inyungu zisanzwe n’iz’ubukererwe ku gipimo cyumvikanywe mu masezerano y’inguzanyo. Yavuze kandi ko raporo y’umuhanga yahabwa agaciro kuko igaragaza uburyo imyenda yose yafashwe na Rwagasana Thomas n’ubwo idahura n’igiteranyo cy’amafaranga yaregeye. Kubijyanye n’amafaranga y’igihembo cya Avocat n’ay’ikurikirana rubanza, BK yavuze ko bayishyura kuko ateganyijwe mu masezerano y’ingwate bagiranye. Ku ngingo ya Mukakimenyi yo guhakana ko atakwishyura umwenda yitwaje ko hari uwo atasinyiye, BK yireguye ivuga ko nta shingiro byahabwa kuko imyenda yose yahaye Rwagasana Thomas bayisinyiye bose imbere ya noteri.

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Incamake y’icyemezo: 1. Nta kosa banki iba ikoze iyo yishyuje inyungu ku mafaranga yishyuriye rwiyemeza mirimo nk’ingwate yo kurangiza neza imirimo (performance guaranty) ku rwego rwatanze isoko iyo uwaritsindiye atarangije imirimo. 2. Amafaranga y’ikurikiranarubanza, n’igihembo cya avoka agenwa mu bushishozi bw’urukiko kabone nubwo hari ikigero cyayo (pourcentage) cyateganyijwe mu masezerano y’inguzanyo iyo ari umurengera kandi nuyasabye ntagaragaze uko yayakoresheje. 3. Uwashakanye n’uwahawe umwenda na banki ntiyahakana umwenda wafashwe n’uwo bashakanye yitwaza ko atawusinginye kandi basangiye uwo mutungo mu gihe bigaragaye ko imyenda yose yafashwe n’uwo bashakanye yayishyizeho umukono. 4. Amafaranga ya raporo y’umuhanga yishyurwa n’uwatsinzwe urubanza. Ubujurire nta shingiro bufite. Ubujurire bwuririye ku bundi bufite kuri bimwe. Ikirego cya Bank ya Kigali gifite bufite ishingiro kuri bimwe; Nta gihindutse ku rubanza rwaciwe n’Urukiko Rukuru rw’Ubucuruzi; Abareze bagomba gufatanya kwishyura umwenda remezo n’inyungu z’ubukererwe; Amagarama y’urubanza ahwanye n’ibyakozwe mu rubanza. Amategeko yashingiweho: Itegeko Ngenga N°08/2005 ryo ku wa 14/07/2005 rigena imikoreshereze n’imicungire y’ubutaka mu Rwanda (ryakoreshwaga icyo gihe), ingingo ya 34 na 35. Itegeko N°21/2012 ryo ku wa 14/06/2012 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi (ryakoreshwaga icyo gihe), ingingo ya 9. Itegeko N°45/2011 ryo ku wa 25/11/2011 rigenga amasezerano, ingingo ya 64. Itegeko N°15/2004 ryo ku wa 12/06/2004 ryerekeye ibimenyetso mu manza n’itangwa ryabyo, ingingo ya 76. Itegeko N° 22/99 ryo ku wa 12/11/1999 ryuzuza igitabo cya mbere cy'urwunge rw'amategeko mbonezamubano kandi rishyiraho igice cya gatanu cyerekeye imicungire y'umutungo w’abashyingiranywe, impano n’izungura (ryakoreshwaga icyo gihe), ingingo ya 21. Itegeko-Teka ryo ku wa 30/07/1888, rigenga amasezerano cyangwa imirimo nshinganwa (ryakoreshwaga icyo gihe), ingingo ya 258. Nta manza zifashishijwe. Urubanza I. IMITERERE Y’URUBANZA [1] Uru rubanza rwatangiriye mu Rukiko rw’Ubucuruzi rwa Nyarugenge, Rwagasana Thomas arega BK Ltd asaba ko inzu ze ziri mu kibanza Nº 322/324 kiri mu Karere ka Nyagatare zitatezwa cyamunara kuko amasezerano bagiranye ateganya ko mu gihe ananiwe kwishyura

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inguzanyo yamuhaye haziyambazwa inkiko, ko atakwishyura 9% ya frais judiciaires, mise à exécutions, commissions et frais non privilégiés kuko ari clauses abusives, kandi ko igipimo cy’inyungu (taux d’intérêt) kitagomba kuva kuri 17, 25% ngo kibe 19,5% bitewe n’uko Rwagasana Thomas yashyizwe mu cyicyiro cya 5 (classe 5) cy’abatishyura neza inguzanyo bahawe, ndetse ko BK Ltd itakomeza kubara inyungu z’ubukererwe nyuma y’iseswa ry’amasezerano y’inguzanyo ryabaye ku wa 06/12/2012, anasaba ko yamuha indishyi zinyuranye. Mukakimenyi Marie Rosine, umugore wa Rwagasana Thomas, yagobotsemo ku bushake muri urwo rubanza. [2] Mu miburanire ye, Rwagasana Thomas yasabye kandi ko atakwishyura BK Ltd umwenda w’ikirenga imwishyuza ungana na 879.296.362Frw ubazwe kugeza ku wa 09/08/2013 kuko igipimo cy’inyungu cya 19,5%, uwo mwenda wabariweho, kidateganyijwe mu masezerano bagiranye, kandi ko izo nyungu zitagomba gukomeza kubarwa nyuma y’iseswa ry’amasezerano y’inguzanyo. Naho uburanira BK Ltd avuga ko itishyuza Rwagasana Thomas umwenda w’ikirenga, ko ahubwo akwiye kuyishyura amafaranga yose ayibereyemo arimo 879.296.362Frw y’umwenda na 261.864.547Frw y’ingwate yo kurangiza neza imirimo y’isoko (Bank Guarantee), ariko ko inyungu zawo z’ubukererwe zigomba gukomeza kubarwa kugeza igihe azayishyurira umwenda wose. [3] Urwo rukiko rwaciye urubanza RCOM 0774/13/TC/Nyge ku wa 28/11/2013, rwemeza ko ikirego cya Rwagasana Thomas n’icya Mukakimenyi Marie Rosine bifite ishingiro kuri bimwe, rwemeza ko inzu iri mu kibanza Nº322/324 kiri mu Karere ka Nyagatare itagurishwa muri cyamunara binyuze ku Mwanditsi Mukuru wa RDB, rwemeza ko 9% abariwe ku mwenda- remezo ya frais judiciaires, mise à exécution, commissions et frais non privilégiés atahabwa agaciro kuko ari «clauses abusives», rutegeka ko BK Ltd ihabwa indishyi nyakuri zijyanye n’igihombo yagize. [4] Urwo Rukiko rwemeje kandi ko 261.864.547Frw ya Bank Guarantee (y’ingwate yo kurangiza imirimo) agomba kuvanwa mu mwenda Rwagasana Thomas yishyuzwa na BK Ltd kuko atigeze atangwa, kandi ko inyungu zazamuwe nyuma y’iseswa ry’amasezerano zikaba 19,5% zigomba gusubizwa kuri 17,25% kuko arizo zumvikanyweho n’impande zombi mu masezerano bagiranye. [5] Urwo Rukiko rwasobanuye na none ko Rwagasana Thomas atakwishyura BK Ltd 91.016.449Frw kuko nta kimenyetso yatanze kigaragaza ko imwishyuza ayo mafaranga, ariko ko 665.248.503Frw atavanwa mu myenda imwishyuza kuko itayamugeretseho nk’uko Rwagasana Thomas ashaka kubyumvikanisha, kubera ko igihe BK Ltd yamwandikiraga ibaruwa yo ku wa 07/09/2012 yamwihanangirizaga bwa nyuma yiswe Last warning, konti ye Nº 040-0293075-71, yari iriho umwenda ungana na 717.157.248Frw, kandi ko Rwagasana Thomas atigeze awuhakana mbere hose. [6] BK Ltd, Rwagasana Thomas na Mukakimenyi Marie Rosine bajuririye urwo rubanza mu Rukiko Rukuru rw’Ubucuruzi, ruca urubanza RCOMA 0591/13/HCC-RCOMA 0007/14/HCC ku wa 03/07/2014, rwemeza ko ubujurire bwa BK Ltd bufite ishingiro, ko ubujurire bwa Rwagasana Thomas na Mukakimenyi Marie Rosine nta shingiro bufite, ko imikirize y’urubanza rwajuririwe ihindutse mu ngingo zayo zose, rutegeka Rwagasana Thomas gufatanya na Mukakimenyi Marie Rosine guha BK Ltd 500.000Frw y’ikurikiranarubanza n’igihembo

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cy’Avoka na 500.000Frw y’indishyi zo gukomeza kuyishora mu rubanza, rutegeka Rwagasana Thomas guha Habineza Emmanuel, 350.000Frw y’igihembo cy’umuhanga washinzwe n’urukiko kugira ngo akore igenzura mu ibaruramari n‟ibindi byose byafasha kwerekana uko imyenda Rwagasana Thomas yahawe ingana. [7] Urwo Rukiko rwasobanuye ko 9% y’ikurikiranarubanza, ay’igihembo cy’Avoka, ayo guhemba umuhesha w’inkiko n’ay’irangizarubanza (frais judiciaires, mise à exécution, commissions et frais non privilégiés), atari clauses abusives kuko mu masezerano y’inguzanyo impande zombi zagiranye, hateganyijwe ko mu gihe Rwagasana Thomas atishyuye BK Ltd umwenda ayibereyemo, azayishyura 2% y’inyungu z’ubukererwe ziziyongera kuri 17.25% y’igipimo cy’inyungu zisanzwe, zikaba 19.25%. [8] Urwo Rukiko rwasobanuye kandi ko 240.994.500Frw ya Bank Guarantee agomba gushyirwa mu mwenda Rwagasana Thomas yishyuzwa na BK Ltd kuko yayamwishyuriye muri Minisiteri y’Ubuzima. Ikindi n’uko ko nta kimenyetso Rwagasana Thomas yatanze kigaragaza ko hari amafaranga BK Ltd yamugeretseho nk’uko ashaka kubyumvikanisha, ariko ko kugira ngo hamenyekane ingano y’umwenda nyakuri ayibereyemo, hagomba gushyirwaho umuhanga mu by’ibaruramari nk’uko Rwagasana Thomas yabisabye ku rwego rwa mbere no mu bujurire, nyamara kubera ko Rwagasana Thomas yanze kumwishyura kugira ngo akore iyo raporo, akwiye gucibwa 350.000Frw y’igihembo cy’umuhanga washyizweho n’urukiko gihwanye n’imirimo y’ibanze yakoze, maze urubanza rwe rugacibwa hashingiwe ku myanzuro yatanze, aho gushingira ku buhamya bw’umuhanga. [9] Rwagasana Thomas yajuririye urubanza RCOMA 0591/13/HCC-RCOMA 0007/14/HCC mu Rukiko rw’Ikirenga, ubujurire bwe bwandikwa kuri RCOMAA 0056/15/SC – RCOMAA 00025/2017/SC. [10] BK Ltd imaze kubona ko amafaranga yavuye muri cyamunara y’inzu za Rwagasana Thomas atarangije umwenda wose yari ayifitiye, byatumye itanga ikirego mu Rukiko Rukuru rw’Ubucuruzi isaba ko Rwagasana Thomas na Mukakimenyi Marie Rosine bayishyura umwenda wasigaye uhwanye na 2.174.151.697 agizwe na 888.923.978 Frw “en principal” + 1.285.719 Frw “pour les agios” abazwe kugeza ku wa 17/08/2001, ariko ko icyo kirego kitaburanishijwe ahubwo cyoherejwe muri uru rukiko, aho cyanditswe kuri RCOM 0003/17/CS - RCOM 00004/2017/SC kinahuzwa n’ubujurire bwa Rwagasana Thomas bwanditswe RCOMAA 0056/15/SC – RCOMAA 00025/2017/SC kubera ko izo manza zombi zifitanye isano, n’ababuranyi ari bamwe. [11] Urubanza rwaburanishijwe mu ruhame ku wa 25/07/2017, Rwagasana Thomas yunganiwe na Me Mutabazi Abayo Claude, Mukakimenyi Marie Rosine yunganiwe na Me Rwinikiza Félix, naho BK Ltd ihagarariwe na Me Rusanganwa Jean Bosco. [12] Iburanisha ry’urubanza ritangiye, uburanira BK Ltd yavuze ko aretse inzitizi y’iburabubasha bw’Urukiko rw’Ikirenga yari yaratanze mu nama ntegurarubanza yo ku wa 25/01/2017, aho yavugaga ko agaciro k’ikiburanwa katageze kuri 50.000.000Frw, maze urubanza ruburanishwa mu mizi.

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[13] Ku wa 26/07/2017, uru rukiko rwashyizeho Ayinkamiye Spéciose nk’umuhanga muri uru rubanza kugira ngo agaragaze by’umwihariko ingano y’umwenda-remezo n’inyungu ziwukomokaho, Rwagasana Thomas agomba kwishyura BK Ltd. [14] Ku wa 30/10/2017, Ayinkamiye Spéciose yatanze raporo ikubiyemo ibisubizo by’ibibazo binyuranye yari yarabajijwe n’urukiko, n’ababuranyi batanga indi myanzuro y’inyongera bagira icyo bayivugaho. Iburanisha ry’urubanza ryasubukuwe ku wa 13/12/2017, maze Ayinkamiye Spéciose asobanura iyo raporo ye n’abandi baburanyi bagira icyo bayivugaho. II. IBIBAZO BIRI MU RUBANZA N’ISESENGURWA RYABYO 1.Kumenya ingano y’umwenda-remezo n’inyungu ziwukomokaho Rwagasana Thomas agomba kwishyura BK Ltd [15] Rwagasana Thomas n’umwunganira bavuga ko BK Ltd yamuhaye inguzanyo zitandukanye no mu bihe bitandukanye kugira ngo yubake amazu y’ubucuruzi, amashuri, ibitaro n’ibindi bikorwa nk’uko bigaragazwa n’amasezerano bagiranye, ariko ko BK Ltd yamwishyuje 668.248.503Frw nk’uko bigaragazwa na historique bancaire mu buryo bukurikira: 100.000.000Frw yo ku wa 23/08/2010, 189.452.100 Frw yo ku wa 02/07/2010, 119.740.499Frw yo ku wa 04/12/2012, 256.055.904Frw yo ku wa 27/08/2010, na 409.192.599 Frw, kandi ko BK Ltd yakomeje kuyabarira inyungu z’ubukererwe nyuma y’iseswa ry’amasezerano, kandi nta masezerano yanditse bagiranye agaragaza ko yamuhaye iyo myenda. [16] Bavuga kandi ko Urukiko Rukuru rw’Ubucuruzi rwemeje ko agomba kwishyura BK Ltd 240.994.500Frw y’ingwate yo kurangiza neza imirimo y’isoko (Bank Guarantee) hiyongereyeho n’inyungu zayo, kandi ko ayo mafaranga agomba kwiyongera ku zindi nguzanyo ayifitiye, rwirengagije ko ayo mafaranga atari inguzanyo kubera ko nta masezerano yihariye bagiranye ayigenga. Bavuga ko indi mpamvu ituma Rwagasana Thomas atakwishyura BK Ltd ayo mafaranga, ari uko nta kimenyetso yatanze kigaragaza ko yamwishyuriye uwo mwenda muri MINISANTE, ko ariko iramutse itanze icyo kimenyetso, yayishyura 240.994.500Frw yumvikanyweho n‟impande zombi, atabariyemo inyungu kuko zitumvikanyweho n’impande zombi. [17] Bakomeza basobanura ko guhera ku wa 07/09/2012, igihe BK Ltd yandikiraga Rwagasana Thomas imwishyuza umwenda ayibereyemo, kugeza ku wa 11/03/2015, yayishyuye uwo mwenda mu buryo bukurikira: ku wa 15/01/2013 yayishyuye 46.572.417Frw na 32.072.857Frw, ku wa 20/06/2013 ayishyura 879.083.831Frw, ku wa 14/01/2014 ayishyura 89.730.282Frw, ku wa 14/03/2014 ayishyura 126.728.540Frw, naho ku wa 11/03/2015 ayishyura 40.000.000Frw, yose hamwe akaba 1.214.187.927Frw, ko kuba ku wa 07/09/2012, BK Ltd yarandikiye Rwagasana Thomas imwishyuza 1.164.321.782Frw, kandi yarayishyuye 1.214.187.927Frw, basanga ahubwo ariyo igomba kumusubiza 49.866.145Frw y’ikinyuranyo cy’ayo mafaranga. Basaba ko Urukiko rw’Ikirenga rwakwemeza ko Rwagasana Thomas yishyuye BK Ltd imyenda yose yamuhaye ku buryo igomba kumusubiza 1.000.000.000Frw irenga yayishyuye bitari ngombwa. [18] Ku bijyanye n’agaciro ka raporo y’umuhanga, Me Mutabazi Abayo Claude wunganira Rwagasana Thomas avuga ko iyo raporo itahabwa agaciro kuko itagaragaza imyenda yose

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Rwagasana Thomas aregwa na BK Ltd, uburyo yayifashe n’uburyo bwo kuyishyura bari barumvikanyeho mu masezerano bagiranye, kandi ko umuhanga atagaragaje umubare w’amafaranga Rwagasana Thomas yayishyuye mbere na nyuma ya cyamunara y’inzu ye kuko atagaragaje uburyo 40.000.000Frw yavuye muri iyo cyamunara yagabanyije umwenda we. [19] Avuga kandi ko umuhanga yagaragaje ko Rwagasana Thomas asigaje kwishyura BK Ltd 1.668.645.757Frw abariyemo inyungu zingana na 786.948.623Frw zabariwe ku gipimo cy’inyungu kingana na 19.25 %, ariko ko batamenye aho yakuye iryo janisha ry’inyungu kuko ritigeze ryumvikanwaho n’impande zombi mu masezerano bagiranye, ko ahubwo igipimo cy’inyungu yagombaga gukoresha mu kubara inyungu ari 17.25 % kuko aricyo cyumvikanyweho n’impande zombi mu masezerano bagiranye yasinyiwe imbere ya Noteri. [20] Avuga na none ko umuhanga atagaragaje niba 786.948.623Frw ari inyungu zisanzwe cyangwa z’ubukererwe kuko inyungu zisanzwe zagombaga guhagarara guhera ku itariki y’iseswa ry’amasezerano cyangwa ry’isibwa ry’umwenda mu bitabo bya BK Ltd, uretse ko inyungu z’ubukererwe zo zagombaga gukomeza kubarwa kugeza urubanza ruciwe nk’uko byemejwe mu mwiherero w’Abacamanza wabereye mu Karere ka Rubavu, ariko ko bitumvikana ukuntu izo nyungu zajya kungana n’umwenda yishyuzwa ungana na 881.697.134Frw. [21] Ku byerekeranye n’agaciro ka raporo y’umuhanga, Mukakimenyi Marie Rosine n’umwunganira bavuga ko iyo raporo itahabwa agaciro kubera ko itagaragaza imyenda agomba gufatanya n’umugabo we n’iyo batagomba gufatanya bitewe n’uko hari amasezerano y’inguzanyo n’ay’ingwate Mukakimenyi Marie Rosine atasinye. Ikindi n’uko bitumvikana ukuntu umwenda wishyuzwa ungana na 881.697.134Frw ujya kungana n’inyungu zawo zingana na 786.948.623 Frw zibariwe ku ijanisha rya 19.25 % ritumvikanyweho n’impande zombi mu masezerano bagiranye. [22] Me Rusanganwa Jean Bosco avuga ko BK Ltd yagurije Rwagasana Thomas inguzanyo zitandukanye mu bihe bitandukanye kuva mu mwaka wa 2010 kugeza 2012 nk’uko bigaragazwa n’amasezerano bagiranye kuko ku wa 02/03/2010, yamugurije 294.775.152Frw arimo 94.775.152 Frw yakoresheje mu kumugurira umwenda yari afitiye ECOBANK inamuha ligne de crédit ya 200.000.000Frw, kandi ko iyo myenda yagiye yiyongera ku yindi myenda yagiye imuha kuko atayishyuraga nk’uko bikwiye ku buryo ku wa 31/01/2012, iyo myenda yose yanganaga na 1.048.187.160Frw nk’uko bigaragazwa n’amasezerano yo ku wa 31/01/2012. [23] Avuga kandi ko ku wa 11/06/2012, BK Ltd yandikiye Rwagasana Thomas imusaba kuyishyura byibuze 1.055.701.542Frw akomoka ku mwenda wanganaga na 1.118.645.689Frw habariwemo na 63.244.147Frw ya mortgage loan, ariko ko atabikoze, bituma ku wa 07/09/2012, imuha integuza (last warning letter) imusaba kuyishyura 1.164.321.782Frw, bigeze ku wa 06/12/2012, ihagarika amasezerano bagiranye inamusaba kuyishyura 1.211.614.537Frw y’umwenda yari ayibereyemo. [24] Asobanura ko historique ya konti isanzwe (compte courant) Nº 00293075-71 ya Rwagasana Thomas igaragaza ko yashyizweho amafaranga yavuye muri cyamunara y’inzu ye, maze agabanya umwenda we ku buryo wavuye kuri 927.581.853Frw ukaba 887.581.853Frw ku wa 11/03/2015 habariwemo 240.994.500Frw y’ingwate yo kurangiza neza imirimo y’isoko, BK Ltd yamwishyuriye muri MINISANTE ku wa 10/06/2014 hashingiwe ku masezerano

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y’ubwishingire bagiranye, ariko ko uwo mwenda utabariwemo inyungu z’ubukererwe (agios) zabazwe kuva ku wa 01/01/2013 nk’uko bigaragazwa na historique ya konti yazo ifite Nº 09860175-36, ko kubera ko amafaranga yavuye muri cyamuna atarangije umwenda wose wa Rwagasana Thomas, ariyo mpamvu yatumye imurega mu rukiko imusaba kuyishyura 888.923.978Frw y’umwenda-remezo hiyongereyeho 1.285.227.719Frw y’inyungu z’ubukererwe (agios)zibazwe kugeza ku wa 17/08/2016, yose hamwe akaba 2.174.151.697Frw, ariko ko inyungu z’ubukererwe zikwiye kubarwa kugeza umwenda wose wishyuwe. [25] Akomeza asobanura ko igipimo cy’inyungu cyumvikanyweho mu masezerano ari 17.25 % ku kwezi n’ubwo umuhanga yabariye izo nyungu ku mwaka, ariko ko icyo gipimo cyazo cyabaye 19,25 % kubera ko muri ayo masezerano, no muri Règlement des Ouvetures de Crédit yahawe na BK Ltd, Rwagasana Thomas yemeye anasinyira ko azayishyura 2% y’inyungu z’ubukererwe ziyongera kuri 17.25 % mu gihe atishyuye inguzanyo yahawe. [26] Ku byerekeye 240.994.500Frw y’ingwate yo kurangiza neza imirimo y’isoko (Bank Guarantee), avuga ko hashingiwe ku ngingo ya 64 y’Itegeko rigenga amasezerano, Rwagasana Thomas akwiye kuyishyura ayo mafaranga hiyongereyeho n’inyungu zayo kubera ko bayumvikanyeho mu masezerano y’ubwishingire bagiranye ku wa 31/01/2012, kandi ko BK Ltd yamwishyuriye 240.994.500Frw muri Minisiteri y’Ubuzima ku wa 10/06/2014, inyanyujije kuri konti yayo iri muri BNR bitewe n’uko Rwagasana Thomas atarangije isoko BK Ltd yari yishingiye, maze ayo mafaranga yiyongera ku myenda yamuhaye, kandi ko agomba kubyara inyungu kuko BK Ltd ikora akazi ko gucuruza amafaranga. [27] Ku byerekeranye n’agaciro ka raporo y’umuhanga, Me Rusanganwa Jean Bosco, avuga ko iyo raporo ikwiye guhabwa agaciro kuko umuhanga yemeje ko Rwagasana Thomas agomba kwishyura BK Ltd 881.697.134Frw y’umwenda-remezo na 786.948.623Frw y’inyungu z’ubukererwe (agios), yose hamwe akaba 1.668.645.757Frw n’ubwo aya mafaranga adahuye n’ayo BK Ltd yari yararegeye mbere angana na 2.174.151.697 abazwe kugeza ku wa 17/08/2001. [28] Umuhanga asobanura ko igipimo cy’inyungu zisanzwe kigaragara mu masezerano ari 17.25%, ariko ko cyiyongereyeho 2% y’inyungu z’ubukererwe, gihinduka 19.25% nk’uko kigaragarira mu ibaruwa yo ku wa 06/12/2012, BK Ltd yandikiye Rwagasana Thomas imumenyesha ko igipimo cy’inyungu cyahindutse kikaba 19.25% bitewe n’uko yananiwe kuyishyura imyenda ayibereyemo, kandi ko uyu yabonye iyo baruwa arayisinya ku wa 27/03/2013, nyamara ntiyagira icyo ayivugaho, bivuze ko yemeye ibiyikubiyemo, kandi ko igipimo cy’inyungu cya 19.25%, aricyo kimufitiye akamaro kuko iyo atabona iyo baruwa, yari kubarira inyungu zisanzwe n’iz’ubukererwe ku gipimo cy’inyungu cya 41% ku mwaka. [29] Avuga kandi ko amafaranga yose y’ubwishyu yaciye kuri konti ya Rwagasana Thomas arimo ayavuye muri za cyamunara y’inzu ze yagabanyije imyenda ye nk’uko yabisobanuye muri raporo ye. Yongeraho ko Mukakimenyi Marie Rosine yasinye amasezerano yose Rwagasana Thomas yagiranye na BK Ltd.

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UKO URUKIKO RUBIBONA [30] Ku byerekeranye n’agaciro ka raporo y’umuhanga, ingingo ya 76 y’Itegeko N°15/2004 ryo ku wa 12/06/2004 ryerekeye ibimenyetso mu manza n’itangwa ryabyo, iteganya ko: "Ubuhamya bw’abahanga ni ubugamije guha urukiko ibisobanuro bishingiye ku bumenyi kimwe n’umwanzuro urenze ubumenyi busanzwe bw’Umucamanza mu kazi ke bitewe n’uko ibiburanwa bishingiye ku buhanga bwihariye“, naho ingingo ya 98 y’iryo Tegeko, igateganya ko "Urukiko ntirukurikiza byanze bikunze ibitekerezo by’abahanga mu gihe binyuranye n’imyumvire y’abacamanza“. [31] Hashingiwe kuri iyo ngingo, Urukiko rurasanga iyo raporo ikwiye gushingirwaho mu guca uru rubanza kuko yakozwe n’umuhanga mu mbibi z’inshingano yari yarasabwe n’urukiko, kandi rubona ibiyikubiyemo bihuje n’ukuri. [32] Ku birebana n’umwenda-remezo, ingingo ya 64 y’Itegeko N°45/2011 ryo ku wa 25/11/2011 rigenga amasezerano, iteganya 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”. [33] Naho ku byerekeranye n’inyungu z’ubukererwe, ingingo ya 7, igika cya 2, y’Amabwiriza rusange N°02/2011 ku ishyirwa mu byiciro by’imyenda no guteganya ingoboka, iteganya ko “Inyungu zose ku myenda itishyurwa neza zabariwe mbere mu mutungo ariko ntizakirwe zigomba guhindurwa kandi zikandikwa kuri konti y’inyungu zahagaze kugeza igihe zishyuriwe n’uwafashe umwenda”. [34] Ku birebana n’uru rubanza, inyandiko ziri muri dosiye na raporo yakozwe n’umuhanga washyizweho n’uru rukiko yo ku wa 30/10/2017, bigaragaza ko ku wa 09/04/2009, Rwagasana Thomas yandikiye BK Ltd asaba ko yamuha découvert ya 700.000.000Frw izamufasha kurangiza ku gihe imirimo yo kubaka ishuri rya FAWE GIRL‟S SCHOOL riri i Kayonza, kandi ko azishyura ayo mafaranga mu gihe cy’amezi atatu (3). Ku wa 14/04/2009, BK Ltd, Rwagasana Thomas na Mukakimenyi Marie Rosine basinye amasezerano yiswe Ouverture de crédit avec constitution d‟hypothèque bari imbere ya Noteri. Ayo masezerano agaragaza ko BK Ltd yemereye Rwagasana Thomas inguzanyo ya 700.000.000Frw yayisabye, kandi ko azayishyura mu gihe cy’imyaka 3 ku gipimo cy’inyungu kingana na 17.25 % ku mwaka, ko agaciro k’ingwate atanze kangana na 120.000.000Frw na 10.800.000Frw ya frais judiciaires, et de mise à exécution, commissions et frais privilégiés, ko aya mafaranga angana na 130.800.000Frw. Rwagasana Thomas na Mukakimenyi Marie Rosine batanze ingwate y’iyo nguzanyo igizwe n’inzu yabo iri mu kibanza gifite N°322/324 kiri i Nyagatare, mu Ntara y’Iburasirazuba. [35] Ku wa 20/04/2009, BK Ltd yandikiye Rwagasana Thomas ibaruwa imumenyesha ko imugurije (mise en place du crédit) 700.000.000Frw yo kubaka ishuri rya FAWE GIRL‟S SCHOOL riri i Kayonza, izishyurwa mu gihe cy’amezi 3 ku gipimo cy’inyungu cya 17.25 % ku mwaka, kandi ko ingwate y’iyo nguzanyo ari inzu yavuzwe haruguru. [36] Ku wa 01/09/2009, Rwagasana Thomas yandikiye BK Ltd ayisaba découvert ya 100.000.000Frw yo kubaka ikigega cy’amazi gifite 100 m3 n’imishahara yo guhemba abakozi bubakaga ishuri rya FAWE GIRL SCHOOL ryavuzwe haruguru.

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[37] Ku wa 02/12/2009, Rwagasana Thomas yandikiye BK asaba ko yamwongerera igihe cy’amezi 3 kugeza muri Gashyantare 2010 kugira ngo azayishyure iyo nguzanyo kuko nyir’ibikorwa ataramwishyura amafaranga amusigayemo. [38] Ku wa 08/12/2009, Rwagasana Thomas yandikiye BK Ltd ayisaba ko yamuguriza 79.902.927 Frw y’ingwate yo kurangiza neza imirimo y’isoko (Caution de Bonne Fin) ahwanye na 10 % y’isoko yatsindiye rya 799.029.271Frw ryo kubaka umuhanda w’itaka: Nyamata – Musenyi - Shyara, uri mu Karere ka Bugesera, ufite uburebure bw’ibilometero 27. [39] Ku wa 02/12/2009, Rwagasana Thomas yandikiye na none BK Ltd ayisaba ko yamuguriza 298.260.45Euros ahwanye na 240.994.500Frw y’ingwate yo kurangiza neza imirimo y’isoko ry’ibitaro bya Bushenge biri mu Karere ka Nyamasheke, mu Ntara y’Iburengerazuba. [40] Ku wa 25/01/2010, Rwagasana Thomas yandikiye BK Ltd ayisaba inguzanyo yo mu bwoko bwa découvert ya 200.000.000Frw yo kugura ibikoresho byo kubaka ibitaro bya Bushenge byavuzwe haruguru n’imishahara y’abakozi. [41] Ku wa 25/01/2010, Rwagasana Thomas yandikiye BK Ltd ayisaba ko yamugurira umwenda afitiye ECOBANK ungana na 94.779.152Frw, BK Ltd ikanahabwa ingwate z’uwo mwenda zose kugira ngo imyenda ye yose iherere muri BK Ltd. [42] Ku wa 02/03/2010, BK Ltd yandikiye Rwagasana Thomas ibaruwa imumenyesha ko imugurije 94.775.152Frw azishyurwa mu gihe cy’imyaka itanu (5), ibazwe guhera ku wa 31/03/2010, ku gipimo cy’inyungu kingana na 17.25 % ku mwaka. [43] Ku wa 29/06/2010, BK Ltd yakoranye na Rwagasana Thomas amasezerano y’inguzanyo n’ingwate (Loan agreement with creation of a mortgage), agaragaza ko imugurije 933.590.963 Frw, ko agaciro k’igwate atanze kangana na 400.000.000Frw, kandi ko azayishyura 36.000.000 Frw ya frais judiciaires, et de mise à exécution, commissions et frais privilégiés aya mafaranga akaba 436.000.000Frw. Ayo masezerano yasinyiwe imbere ya Noteri w’Akarere ka Gasabo na BK Ltd, Rwagasana Thomas na Mukakimenyi Marie Rosine. [44] Ku wa 16/09/2011, BK Ltd yandikiye Rwagasana Thomas imumenyesha ko imwemereye facility ya 69.000.000Frw yo guhemba abakozi (The Bank has agreed to extend an overdraft facility of Rwf 69.000.000 has been granted fo cater for employees’s salary) [45] Ku wa 13/12/2011, Rwagasana Thomas yongeye kwandikira BK Ltd ayisaba kumwongerera igihe cy’amezi 3 kugira ngo azayishyure inguzanyo (découvert) ya 200.000.000 Frw yo kurangiza imirimo isigaye yo kubaka ibitaro bya Bushenge byavuzwe haruguru (The expression need of money is 200 million which is equivalent to the cost of remaining works for reconstruction of Bushenge Hospital). [46] Ku wa 21/12/2011, BK Ltd yandikiye Rwagasana Thomas imumenyesha ko imwemereye découvert ya 100.000.000Frw (The Bank has agreed to grant an overdraft facility of Rwf 100.000.000 has been granted fo facilitate your daily operations expense), inamwibutsa indi myenda ayibereyemo ibazwe kugeza ku wa 21/12/2011.

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[47] Ku wa 22/12/2011, BK Ltd yagiranye na Rwagasana Thomas amasezerano y’ingwate (Loan agreement with creation of a mortgage) ya 1.050.929.051Frw (The Bank offers tot he Client, who accepts, a loan of Rwf 1.050.929.051 to be drawn on Bank of Kigali. Muri ayo masezerano yasinyiwe imbere ya Noteri w’Akarere ka Gasabo na BK Ltd, Rwagasana Thomas na Mukakimenyi Marie Rosine, hateganyijwe ko BK Ltd ihawe ingwate igizwe n’inzu iri mu kibanza gifite N°1584/KIC/MAS kiri Masaka, mu Karere ka Kicukiro, ifite agaciro ka 13.000.000Frw, kandi ko azayishyura 1.170.000Frw ya frais judiciaires, mise à exécution, commissions et frais non privilégiés, yose hamwe akaba 14. 170.000Frw. [48] Ku wa 05/01/2012, BK Ltd yagiranye na Rwagasana Thomas amasezerano y’ingwate (Constitution of mortgage) N°15329 igizwe n’inzu iri mu kibanza N°319 kiri Nyarutarama, mu Karere ka Gasabo ifite agaciro kangana na 250.000.000Frw, kandi ko azayishyura 22.500.000Frw ya frais judiciaires, mise à exécution, commissions et frais non privilégiés, yose hamwe akaba 272.500.000Frw. Ayo masezerano yasinyiwe imbere ya Noteri w’Akarere ka Gasabo na BK Ltd, Rwagasana Thomas na Mukakimenyi Marie Rosine. [49] Ku wa 26/01/2012, Rwagasana Thomas yandikiye BK Ltd ayisaba kumwongerera igihe cy’amezi 3 kugira ngo azayishyure inguzanyo zose yamuhaye zigaragara mu bitabo byayo, cyane cyane découvert yamuhaye yakoresheje mu kubaka ibitaro bya Bushenge mu gihe agitegereje ko MINISANTE itanga uburenganzira bwo kumwishyura. [50] Ku wa 31/01/2012, BK Ltd yandikiye Rwagasana Thomas imumenyesha ko imwemereye découvert ya 404.293.881 Frw agomba kuzishyura mu mezi 3 mu gihe agitegereje kwishyurwa. (The Bank has agreed to grant an overdraft limit for the debit balance on your account of Rwf 404.293.881 for a period of 3 months awaiting payments). [51] Ku wa 20/04/2012, Rwagasana Thomas yandikiye BK Ltd ayisaba ko yamuguriza 68.000.000Frw yo guhemba abakozi bubakaga ibitaro bya Bushenge. [52] Ku wa 11/06/2012, BK Ltd yandikiye Rwagasana Thomas imusaba ko yayishyura 1.118.645.689Frw y’umwenda ayibereyemo ubazwe kugeza ku wa 11/06/2012, ariko ko agomba kuyishyura nibura 1.055.701.542Frw bitarenze ku wa 11/06/2012. [53] Ku wa 07/09/2012, BK Ltd yandikiye Rwagasana Thomas imuha integuza (Last warning letter) imusaba ko yayishyura 1.164.321.782Frw, kandi ko natabikora mu gihe cy’iminsi 30 y’akazi, BK Ltd izatangira imihango yo kugurisha amazu ye yayihayeho ingwate, ndetse ko izamushyirisha mu bakiriya batajya bishyura inguzanyo zabo neza, Rwagasana Thomas yabonye iyo baruwa ku wa 18/09/2012, arabisinyira. [54] Ku wa 25/09/2012, Rwagasana Thomas yandikiye BK Ltd ayitakambira asaba ko yamwongerera igihe cyo kuyishyura inguzanyo yamuhaye kugeza igihe Minisiteri y’Ubuzima izamwishyurira amafaranga imusigayemo. [55] Ku wa 06/12/2012, BK Ltd yandikiye Rwagasana Thomas imumenyesha ko isheshe amasezerano bagiranye (Termination of your repayment program), imusaba ko yayishyura 1.211.614.537Frw akubiyemo umwenda-remezo, inyungu, commission n’andi mafaranga ayibereyemo (charges), ariko ko inyungu z’ubukererwe zizakomeza kubarirwa ku gipimo cy’inyungu kingana na 19.25 % kugeza igihe azayishyurira imyenda yose ayifitiye, maze

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zigashyirwa kuri konti itandukanye n’amakonti asanganwe. Rwagasana Thomas yabonye iyo baruwa ku wa 27/03/2012, aranabisinyira. [56] Raporo yo ku wa 22/12/2013 n’iyo ku wa 28/02/2014 zakozwe na Me Kanyana Bibiane na Me Habimana Védaste, bari bashinzwe kugurisha ingwate, zigaragaza ko nyuma yo kugurisha amazu ari mu bibanza N°1/02/13/02/319 na N°1/02/13/02/619 biri Nyarutarama, mu Karere ka Gasabo, ya Rwagasana Thomas na Mukakimenyi Marie Rosine bari baratanzeho ingwate muri BK Ltd, hari amafaranga yakoreshejwe muri izo cyamunara ku buryo hasigaye 85.480.282 Frw ku nzu imwe, hanasigara 118.456.988Frw ku yindi nzu, yashyizwe kuri konti N°00040-0293075- 71 ya Rwagasana Thomas, maze agabanya découvert yari ayifitiye nk’uko bivugwa muri raporo y’umuhanga wavuzwe haruguru. [57] Avis de crédit yo ku wa 10/06/2014 iri muri dosiye, igaragaza ko BK Ltd yishyuriye Rwagasana Thomas 240.994.500Frw y’ingwate yo kurangiza neza imirimo y’isoko yo kubaka ibitaro bya Bushenge muri Minisiteri y’Ubuzima iyanyujije kuri konti yayo N°1201176 iri muri BNR nk’uko bari barabyumvikanyeho mu masezerano y’ubwishingire N°98469 (Perfomance Guarantee N° 98469) yo mwaka wa 2009, noneho BK Ltd irangije kumwishyurira ayo mafaranga, yayongereye ku myenda Rwagasana Thomas yari ayibereyemo kuko ku wa 10/06/2014, BK Ltd yashyize konte ye N° 040-0293075-71 muri solde négatif nk’uko bigaragazwa n’inyandiko iri muri dosiye kuri cote ya 207 na Accusé de reception d’ordre de virement immédiat N° 345023 iri kuri cote ya 208. [58] Ku bijyanye n‟imyenda BK Ltd yagurije Rwagasana Thomas, umuhanga washyizweho n‟uru rukiko yasesenguye amasezerano y‟inguzanyo yavuzwe haruguru, atanga raporo yo ku wa 30/10/2017, igaragaza ko BK Ltd yagurije Rwagasana Thomas imyenda ikurikira: 700.000.000Frw ku wa 20/04/2009, 240.994.500 Frw ku wa 02/12/2009, 94.775.152 Frw ku wa 02/03/2010, 200.000.000 Frw ku wa 02/03/2010, 110.000.000 Frw ku wa 02/03/2010 na 933.590.963 Frw ku wa 29/06/2010. [59] Iyo raporo y’umuhanga igaragaza kandi ko muri iyo myenda-remezo, Rwagasana Thomas yarangije kwishyura BK Ltd 700.000.000Frw gusa mu mpera z’ukwezi kwa munani 2009, kandi ko kuri mortgage loan facility ingana na 94.775.152Frw, yayishyuye gusa 56.940.552Frw na 2.719.204 y’inyungu zayo z’ubukererwe, hasigara 73.341.651Frw yiyongereye ku zindi za découverts yamuhaye, ko nyuma yo guteza cyamunara amazu ye abiri ari mu bibanza N° 1/02/13/02/319 na N° 1/02/13/02/619 biri Nyarutarama byavuzwe haruguru, amafaranga avuyemo (85.480.282 Frw + 118.456.988 Frw) yashyizwe kuri konti ye N° 00040- 0293075-71 iri muri BK Ltd agabanya imyenda ye, ariko ko iyo myenda yongeye kwiyongeraho 240.994.500Frw y’ingwate yo kurangiza neza imirimo y’isoko yamwishyuriye muri MINISANTE nk’uko byasobanuwe haruguru. [60] Amasezerano y’inguzanyo na raporo y’umuhanga byavuzwe haruguru biri muri dosiye, bigaragaza ko imyenda Rwagasana Thomas yagurijwe na BK Ltd yavuzwe haruguru izishyurwa hiyongereyeho inyungu zayo zisanzwe zibariwe ku gipimo cy’inyungu kingana na 17.25 %, uretse Bank Guarantee iziyongeraho inyungu zibariwe ku gipimo cy’inyungu kingana na 3.5 %, ariko ko mu gihe atayishyuye umwenda ayibereyemo, azawishyura hiyongereyeho inyungu zawo z’ubukererwe zizabarirwa ku gipimo cy’inyungu kingana na 19.25 % nk’uko bivugwa mu

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ibaruwa BK Ltd yamwandikiye ku wa 06/12/2012, igihe yasesaga amasezerano bagiranye (Termination of your repayment program). [61] Hashingiwe ku bisobanuro bimaze kuvugwa haruguru, Urukiko rurasanga imvugo y’uburanira Rwagasana Thomas y’uko inyungu z’ubukererwe zitagombaga kubarirwa ku gipimo cya 19.25 %, nyuma y’iseswa ry’amasezerano y’inguzanyo nta shingiro ifite, kubera ko BK Ltd yamwandikiye ibaruwa yo ku wa 06/12/2012 yavuzwe haruguru, imumenyesha ko azayishyura inyungu z’ubukererwe zibariwe ku gipimo cya 19.25 %, kandi Rwagasana Thomas yabonye iyo baruwa ku wa 27/03/2012, arabisinyira, ariko ntiyagira icyo ayivugaho icyo gihe, bigaragara ko yemeye icyo gipimo cy’inyungu. [62] Urukiko rurasanga ikindi kimenyetso kigaragaza ko inyungu z’ubukererwe zikwiye kubarirwa ku gipimo kingana na 19.25 %, ari uko BK Ltd yagiye yandikira Rwagasana Thomas amabaruwa atandukanye yo ku wa 21/12/2011, ku wa 31/01/2012, 11/06/2012 no ku wa 07/09/2012, imumenyesha ko natayishyura ibirarane ayibereyemo bikurikira: 7.235.903Frw; 12.256.453Frw; 4.869.120Frw na 12.340.276Frw, azabyishyurira inyungu z’ubukererwe zibariwe ku gipimo cya 19.25 %, ariko ko Rwagasana Thomas atagize icyo akinenga icyo gihe cyose, bivuze rero ko nta kosa umuhanga yakoze ubwo yabariraga inyungu z’ubukererwe ku gipimo cya 19.25 %. [63] Ku birebana na 240.994.500Frw y’ingwate yo kurangiza neza imirimo y’isoko, Urukiko rurasanga, kuba BK Ltd yarishyuriye Rwagasana Thomas ayo mafaranga muri MINISANTE ku wa 10/06/2014 nk’uko bigaragazwa n’ibimenyetso birimo na Avis de crédit yo ku wa 10/06/2014 biri muri dosiye byavuzwe haruguru, nta kosa Urukiko Rukuru rw’Ubucuruzi rwakoze ubwo rwemezaga ko ayo mafaranga agomba kwiyongera ku zindi nguzanyo yamuhaye akanayishyurira inyungu zingana na 3.5% ku mwaka nk’uko byanemejwe n’umuhanga washyizweho n’uru rukiko kubera ko BK Ltd ari ikigo cy’imari gishinzwe gucuruza amafaranga. [64] Urukiko rurasanga imvugo y’uburanira Rwagasana Thomas y’uko atakwishyura BK Ltd 668.248.503Frw (ariko mu by’ukuri ni 665.248.503 Frw) agizwe na 100.000.000Frw + 189.452.100 Frw + 119.740.499 Frw + 256.055.904 Frw agaragarira kuri historique bancaire ya BK Ltd ngo kuko yayageretsweho na BK Ltd nta shingiro ifite, kuko nta kimenyetso yatanze kigaragaza ukuri kw’ibyo aburana nk’uko biteganywa n’ingingo ya 9 y’Itegeko N° 21/2012 ryo ku wa 14/06/2012 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, iteganya ko “Urega agomba kugaragaza ibimenyetso by’ibyo aregera. Iyo abibuze, uwarezwe aratsinda, kubera ko BK Ltd yagiye imwandikira amabaruwa atandukanye yavuzwe haruguru imumenyesha ingano y’imyenda ayibereyemo, ariko ntagire icyo ayinenga, ahubwo agakomeza kuyisaba izindi nguzanyo nk’uko byasobanuwe haruguru. [65] Hashingiwe ku ngingo ya 64 y’Itegeko ryavuzwe no kuri raporo y’umuhanga byavuzwe haruguru, Urukiko rurasanga Rwagasana Thomas agomba kwishyura BK Ltd 881.697.134Frw y’umwenda-remezo na 786.948.623Frw y’inyungu z’ubukererwe, yose hamwe akaba 1.668.645.757Frw kuko Rwagasana Thomas na Mukakimenyi Marie Rosine n’ababunganira nta bimenyetso batanze bivuguruza ibyashingiweho n’umuhanga byavuzwe haruguru.

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2. Kumenya niba hari amasezerano Mukakimenyi Marie Rosine atasinye ku buryo atafatanya na Rwagasana Thomas kwishyura BK Ltd imyenda yamuhaye atayishyuye [66] Mukakimenyi Marie Rosine n’umwunganira bavuga ko atafatanya na Rwagasana Thomas kwishyura BK Ltd imyenda yose yamugurije kuko atasinye amasezerano y’inguzanyo n’ay’ingwate umugabo we yagiranye na BK Ltd. [67] Basobanura ko muri ayo masezerano harimo amasezerano y’inguzanyo yo ku wa 31/01/2012 ya 404.293.881Frw akwiye guteshwa agaciro kuko iyo nguzanyo yatanzweho ingwate y’imitungo yose y’umuryango, ariko ko Mukakimenyi Marie Rosine atayasinye kandi nawe afite uburenganzira bungana na 50 % kuri iyo mitungo y‟umuryango nkuko biteganywa n’ingingo ya 34 na 35 z’Itegeko Ngenga N°08/2005 ryo ku wa 14/07/2005 rigena imikoreshereze n’imicungire y’ubutaka mu Rwanda , hamwe n’ingingo ya 21 y’Itegeko N° 22/99 ryo ku wa 12/11/1999 ryuzuza igitabo cya mbere cy'urwunge rw'amategeko mbonezamubano kandi rishyiraho igice cya gatanu cyerekeye imicungire y'umutungo w’abashyingiranywe, impano n’izungura, iteganya ko “Uko imicungire y'umutungo n’uburyo bawucunga byaba biri kose, ubwumvikane bw'abashyingiranywe ni ngombwa mu gutanga ikitimukanwa bwite n'umutungo bahuriyeho no kubitangaho ubundi burenganzira bwose“` [68] Me Rusanganwa Jean Bosco, uburanira BK Ltd, avuga ko Mukakimenyi Marie Rosine akwiye gufatanya na Rwagasana Thomas kwishyura imyenda yose uyu yahawe na BK Ltd kuko yasiye ku masezerano yose y’inguzanyo n’ay’ingwate bagiranye. UKO URUKIKO RUBIBONA [69] Ingingo ya 9 y’Itegeko N°21/2012 ryo ku wa 14/06/2012 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, iteganya ko“Urega agomba kugaragaza ibimenyetso by’ibyo aregera. Iyo abibuze, uwarezwe aratsinda“. [70] Dosiye y’urubanza igaragaza ko Mukakimenyi Marie Rosine yasinyiye imbere ya Noteri w’Akarere ka Gasabo amasezerano y’inguzanyo n’ay’ingwate yo ku wa 14/04/2009, ku wa 29/06/2010, no ku wa 22/12/2011, ndetse n’amasezerano y’ingwate (Constitution of mortgage) yo ku wa 05/01/2012 yavuzwe haruguru. [71] Urukiko rurasanga, nk’uko n’umuhanga yabisobanuye muri raporo ye yavuzwe haruguru, nta masezerano y’inguzanyo cyangwa y’ingwate Rwagasana Thomas yagiranye na BK Ltd, Mukakimenyi Marie Rosine atasinye, bityo uyu akaba agomba kubitsindirwa nk’uko biteganywa n’ingingo ya 9 y’Itegeko ryavuzwe haruguru, bivuze rero ko Mukakimenyi Marie Rosine agomba gufatanya na Rwagasana Thomas kwishyura BK Ltd umwenda-remezo n’inyungu z’ubukererwe nk’uko byasobanuwe haruguru. 3. Kumenya niba amasezerano y’inguzanyo Rwagasana Thomas yagiranye na BK Ltd arimo clauses abusives ku birebana na frais judiciaires, mise à exécution, commissions et frais non privilégiés [72] Rwagasana Thomas n’umwunganira bavuga ko atakwishyura BK Ltd 9% y’umwenda- remezo wose imwishyuza urenga miriyari y‟ikurikiranarubanza, ay’igihembo cya Avoka, yo kwishyura amatangazo ya cyamunara, yo guhemba umuhesha w’inkiko n’ay’irangizarubanza

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(frais judiciaires, mise à exécution, commissions et frais non privilégiés) kubera ko ingingo zose z’amasezerano bagiranye ari muri position de faiblesse zimutegeka kuyishyura ayo mafaranga, ari clauses abusives kuko ziteganyiriza BK Ltd urwunguko rwinshi cyane kuko 9% y’amafaranga arenga miriyari yishyuzwa ashobora kugera kuri 160.000.000Frw y’ikurikiranarubanza n’igihembo cy’Avoka, kandi ko nta kimenyetso BK Ltd yatanze kigaragaza ko yakoresheje ayo mafaranga mu gukurikirana no kuburana uru rubanza. [73] Bavuga ko ahubwo Rwagasana Thomas yarangije kwishyura amafaranga ya frais judiciaires, mise à exécution, commissions et frais non privilégiés, igihe inzu ze zatezwaga cyamunara kuko abaziteje cyamunara bishyuye amafaranga y‟amatangazo ya cyamunara, ay’igihembo cy’umuhesha w’inkiko n’andi yose yasabwaga, barangije, bayamubaraho, ariko ko iyo umuhanga agaragaza amafaranga yose Rwagasana Thomas yishyuye icyo gihe, yari gusanga hasigaye amafaranga y’igihembo cya Avoka gusa. [74] Me Rusanganwa Jean Bosco, uburanira BK Ltd, avuga ko 9% ya frais judiciaires, mise à exécution, commissions et frais non privilégiés, agaragarira mu masezerano y’ingwate, atari clauses abusives, kuko adashingiye ku mwenda-remezo wose yishyuzwa, kandi ko ayo mafaranga atagombye kumutera impungenge mu gihe BK Ltd imwishyuza gusa 10.000.000Frw y’ikurikiranarubanza n’igihembo cy’Avoka na 50.000Frw y’ingwate y’igarama yatanze. UKO URUKIKO RUBIBONA [75] Amasezerano y’inguzanyo n’ay’ingwate yo ku wa 14/04/2009, ayo ku wa 29/06/2010, ayo ku wa 22/12/2011 n’ayo ku wa 05/01/2012 yavuzwe haruguru, agaragaza ko mu gihe Rwagasana Thomas atishyuye inguzanyo yamuhaye, azishyura 10.800.000Frw, 36.000.000Frw, 1.170.000Frw na 22.500.000 Frw ya frais judiciaires, et de mise à exécution, commissions et frais privilégiés. [76] Ku birebana n’amafaranga ya frais judiciaires, et de mise à exécution, commissions et frais privilégiés, Urukiko rurasanga rukwiye kuyagenera BK Ltd mu bushishozi bwarwo, aho gushingira ku gipimo cya 9% cy’imyenda yahawe kivugwa muri ayo masezerano kuko kwaba ari kuyihesha indonke ikabije (enrichissement sans cause) kandi bitemewe n’amategeko, kuko nta kimenyetso BK Ltd yatanze kigaragaza ingano y‟amafaranga yakoresheje ikurikirana uru rubanza, cyane cyane ko n’uyiburanira muri uru rubanza yiyemereye ko icyo gipimo kitashingirwaho mu kuyigenera ayo mafaranga. 4. Kumenya niba Rwagasana Thomas atakwishyura 350.000Frw y’igihembo cy’umuhanga wo ku rwego rwa mbere [77] Rwagasana Thomas n’umwunganira bavuga ko Urukiko Rukuru rw’Ubucuruzi rutagombaga kumutegeka kwishyura Habineza Emmanuel 350.000Frw nk’igihembo cy’umuhanga, kandi nta raporo ya expertise yakoze. [78] Me Rusanganwa Jean Bosco, uburanira BK Ltd, avuga ko Rwagasana Thomas akwiye kwishyura ayo mafaranga kubera ko uwo muhanga yashyizweho n’Urukiko Rukuru rw’Ubucuruzi ariwe ubisabye nk‟uko bigaragarira mu gika cya 17 cy’urubanza rujuririrwa, kandi ko uwo muhanga yakoze imirimo y‟ibanze kugeza ubwo yatanze fagitire, ariko ko atakoze raporo bitewe n’uko Rwagasana Thomas yanze kumuha avance yari gutuma ayikora.

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UKO URUKIKO RUBIBONA [79] Urukiko rurasanga nk’uko n’Urukiko Rukuru rw’Ubucuruzi rwabisobanuye mu gika cya 18 cy’urubanza rwajuririwe muri uru rukiko, kuba Rwagasana Thomas yaremeye ko hashyirwaho umuhanga mu by’ibaruramari kugira ngo atange raporo igaragaza ingano nyakuri y’umwenda abereyemo BK Ltd, kandi umuhanga washyizweho n’urwo rukiko akaba yarakoze imirimo y’ibanze ijyanye no gusuzuma uburemere bw’imirimo yari yahawe kugeza ubwo yatangaga inyemezabwishyu facture igaragaza ingano y’amafaranga azishyurwa, ariko iyo raporo ikaba itarakozwe bitewe n’uko Rwagasana Thomas atamwishyuye ayo mafaranga, nta kosa Urukiko Rukuru rw’Ubucuruzi rwakoze ubwo rwamutegekaga kwishyura uwo muhanga 350.000Frw ahwanye n’imirimo y’ibanze yari amaze gukora, bityo ubujurire bwe kuri iyi ngingo nta shingiro bufite. 5. Kumenya niba Rwagasana Thomas yahabwa indishyi asaba no kumenya niba ubujurire bwuririye ku bundi bwatanzwe na BK Ltd bufite ishingiro [80] Rwagasana Thomas n’umwunganira bavuga ko BK Ltd ikwiye kumuha 20.000.000Frw y’indishyi z’akababaro z’uko itubahirije amasezerano bagiranye, 500.000Frw y’ikurikiranarubanza na 10.000.000Frw y’igihembo cy’Avoka, ariko ko ataha BK Ltd indishyi isaba kubera ayo makosa yamukoreye. [81] Me Rusanganwa Jean Bosco, uburanira BK Ltd, avuga ko itaha Rwagasana Thomas indishyi asaba kuko atubahirije amasezerano y’inguzanyo bagiranye, ko ahubwo atanze ubujurire bwuririye ku bundi, asaba ko Rwagasana Thomas na Mukakimenyi Marie Rosine bafatanya kuyiha 2.000.000Frw y’indishyi zo gushorwa mu manza nta mpamvu, 10.000.000Frw y‟ikurikiranarubanza n’igihembo cy’Avoka. [82] Me Rwinikiza Félix, uburanira Mukakimenyi Marie Rosine, avuga ko ataha BK Ltd indishyi isaba kubera ko atasinye amasezerano yose y‟inguzanyo n’ay’ingwate BK Ltd yakoranye na Rusanganwa Jean Bosco, kandi nawe yari afite uruhare ku mutungo w’umuryango wabo. UKO URUKIKO RUBIBONA [83] Ingingo ya 258 y’Igitabo cya gatatu cy’urwunge rw’amategeko y’imbonezamubano, iteganya ko “Igikorwa cyose cy’umuntu cyangirije undi gitegeka nyirugukora ikosa rigikomokaho kuriha ibyangiritse”. [84] Hashingiwe kuri iyo ngingo, Urukiko rurasanga Rwagasana Thomas atahabwa indishyi z’akababaro, amafaranga y’ikurikiranarubanza n’igihembo cy’Avoka kubera ko atsinzwe. [85] Ku birebana n’amafaranga BK Ltd isaba mu bujurire bwuririye ku bundi, Urukiko rurasanga itahabwa indishyi z’akababaro zo gushorwa mu manza nta mpamvu kuko nta kigaragaza ko Rwagasana Thomas yayireze nkana agamije kuyangiriza, ariko agomba kuyiha 1.000.000Frw y’ikurikiranarubanza n’igihembo cy’Avoka yo kuri uru rwego agenewe n’urukiko mu bushishozi bwarwo kuko ayo isaba ari menshi.

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6. Kumenya ugomba kwishyura igihembo cy’umuhanga wo kuri uru rwego [86] Inyemezabwishyu (reçu) yo ku wa 04/01/2017 iri muri dosiye, igaragaza ko Rwagasana Thomas yishyuye Ayinkamiye Spéciose, umuhanga washyizweho n’uru rukiko, 2.000.000Frw y‟igihembo kugira ngo ategure raporo igaragaza ingano y’umwenda abereyemo BK Ltd. Na none bordereau de versement yo ku wa 01/12/2017 iri muri dosiye, igaragaza ko BK Ltd yishyuye uwo muhanga igihembo kingana na 2.000.000Frw kugira ngo abashe gukora iyo raporo. [87] Urukiko rurasanga Rwagasana Thomas akwiye gusubiza BK Ltd 2.000.000Frw y’igihembo cy’umuhanga wakoze raporo igaragaza ingano y’umwenda ayibereyemo kubera ko atsinzwe urubanza. [88] Hakurikijwe ibisobanuro byavuzwe haruguru, Urukiko rurasanga rero igiteranyo cy’amafaranga Rwagasana Thomas na Mukakimenyi Marie Rosine bagomba kwishyura BK Ltd ari: 881.697.134Frw y’umwenda-remezo + 786.948.623Frw y’inyungu z’ubukererwe + 1.000.000Frw y’ikurikiranarubanza n’igihembo cy’Avoka yo kuri uru rwego, yose hamwe akaba 1.669.645.757Frw, bakanayisubiza 2.000.000Frw y’igihembo cy’umuhanga wakoze raporo igaragaza ingano y’umwenda ayibereyemo, ayo mafaranga akaba agomba kwiyongera kuyo yaciwe mbere. III. ICYEMEZO CY’URUKIKO [89] Rwemeje ko ubujurire bwa Rwagasana Thomas nta shingiro bufite; [90] Rwemeje ko ubujurire bwuririye ku bundi bwatanzwe na BK Ltd bufite ishingiro kuri bimwe; [91] Rwemeje ko ikirego cyatanzwe na BK Ltd gifite ishingiro kuri bimwe; [92] Rwemeje ko nta gihindutse ku mikirize y’urubanza RCOMA 0591/13/HCC-RCOMA 0007/14/HCC rwaciwe n’Urukiko Rukuru rw’Ubucuruzi ku wa 03/07/2014; [93] Rutegetse Rwagasana Thomas na Mukakimenyi Marie Rosine gufatanya guha BK Ltd 881.697.134 Frw y’umwenda-remezo na 786.948.623 Frw y’inyungu z’ubukererwe, yose hamwe akaba 1.668.645.757Frw; [94] Rutegetse Rwagasana Thomas na Mukakimenyi Marie Rosine gufatanya guha BK Ltd 1.000.000Frw y’ikurikiranarubanza n’igihembo cy’Avoka yo kuri uru rwego; [95] Rutegetse Rwagasana Thomas na Mukakimenyi Marie Rosine gufatanya guha BK Ltd 2.000.000Frw y’igihembo cy’umuhanga wakoze raporo igaragaza ingano y’umwenda bayibereyemo; [96] Rutegetse ko ingwate y’amagarama yatanzwe na Rwagasana Thomas ajurira ingana na 100.000 Frw ihwanye n’ibyakozwe muri uru rubanza.

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SORAS AG Ltd v. MTS Ltd [Rwanda URUKIKO RW’IKIRENGA – RCOMA 0044/13/CS (Mutashya, P.J., Nyirinkwaya na Gakwaya, J.) 21 Ugushyingo 2014] Amategeko agenga ubwishingizi – Amasezerano y’ubwishingizi – Uburyozwe bushingiye ku masezerano y’ubwishingizi – Uburyozwe bw’umwishingizi ku byangijwe n’umukozi wo mu rugo w’uhagarariye sosiyeti – Ntaho umwishingizi yashingira ahunga cyangwa yivanaho inshingano ziteganyijwe mu masezerano yitwaje amakosa yakozwe n’umukozi w’uhagarariye sosiyeti – Itegeko-Teka no 20/75 ryo kuwa 20/06/1975 ryerekeye ubwishingizi, ingingo ya 12 – Amabwiriza rusange yerekeranye n’ubwishingizi bwihariye bw’inkongi, ingigo ya 46. Amategeko agenga amasezerano cyangwa imirimo nshinganwa – Ubufatanye mu nshingano zo kwishyura – Ubufatanye mu nshingano hagati y’umwishingizi n’uwagize uruhare mu kwangiza ibintu by’uwishingiwe – Ubufatanye mu nshingano zo kwishyura ntibukekwa, bugomba kuba buteganyijwe ku buryo bweruye mu masezerano, keretse mu gihe bushingiye ku mategeko – Itegeko ryo kuwa 30/07/1888 ryerekeye amasezerano n’imirimo nshinganwa, ingingo ya 63 n’iya 100. Amategeko agenga ubwishingizi – Igena ry’indishyi mu gihe nta muburanyi ugaragaza agaciro k’icyishingiwe ku munsi icyago kibereyeho – Iyo nta muburanyi ugaragaza agaciro k’icyishingiwe ku munsi icyago kibereho, indishyi zigenwa hashingiwe ku gaciro kishingiwe – Itegeko-Teka no20/75 ryo kuwa 20/06/1975 ryerekeye ubwishingizi, ingingo ya 27. Amategeko agenga imanza z’ubucuruzi – Igihano gihatira kwishyura – Mu manza z’ubwishingizi, Urukiko rushobora kugena igihano gihatira kwishyura uwishingiye mu gihe yamaze igihe kirekire asaba kwishyurwa ariko ntibikorwe – Itegeko no 21/2012 ryo kuwa 14/06/2012 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, ingingo ya 216. Incamake y’ikibazo: Kuwa 30/10/2011, Nzayirata Donat, wari umukozi wo mu rugo rwa Kayibanda Joseph, yatwitse imodoka 2 za Modern Technology Services (M.T.S) ihagarariwe na Kayibanda Joseph. Nyuma y’iyo mpanuka, M.T.S Ltd yandikiye SORAS AG Ltd iyisaba ko zakorwa cyangwa ikishyurwa agaciro zari zifite mbere y’uko impanuka iba. Kuwa 26/01/2012 SORAS AG Ltd yasubije M.T.S Ltd ko idashobora kwishyura kuko inkongi yatewe n’umuntu uwishingiwe yaryozwa ibyangijwe nawe bitewe n’uko Nzayirata Donat watwitse imodoka yari umukozi wa Kayibanda Joseph. M.T.S Ltd yareze SORAS AG LTD mu Rukiko Rukuru rw’Ubucuruzi ivuga ko imodoka zatwitswe ari izayo atari iza Kayibanda, kandi ko bombi ari bantu babiri batandukanye. Urukiko Rukuru rw’Ubucuruzi rwategetse SORAS AG Ltd na Nzayirata Donat gufatanya kwishyura agaciro k’imodoka, rutegeka kandi SORAS AG Ltd kwishyura M.T.S Ltd na Kayibanda Joseph indishyi. SORAS AG Ltd yajuririye mu Rukiko rw’ikirenga ivuga ko Urukiko Rukuru rw’Ubucuruzi rwakoresheje nabi ingingo ya 260 y’igitabo cya gatatu cy’urwunge rw’amategeko mbonezamubano bituma urubanza rucibwa nabi, ko Urukiko rutasobanuye itegeko ryakurijwe n’ingingo zishingiye ku byabaye mu rubanza; bituma Urukiko rutegeka ubufatanye bwo

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kwishyura hagati ya SORAS AG Ltd na Nzayirata Donat kandi ntaho bahuriye ndetse ntirutange impamvu z’ubwo bufatanye.M.T.S Ltd na Kayibanda Joseph wagobokeshejwe mu rubanza bavuga ko ingingo ya 260 y’igitabo cya gatatu cy’urwunge rw’amategeko mbonezamubano yakoreshejwe neza kubera ko Kayibanda Joseph atari kwishingira ibikorwa byakozwe na Nzayirata Donat kuko mu mirimo yari ashinzwe, iyo gutwika imodoka za M.T.S Ltd itarimo. Bavuze kandi ko bitewe n’uko SORAS AG Ltd ariyo yahamagaje Nzayirata Donat n’ubwo atitabye yifuzaga ko bafatanya, ko mu gihe yumva atari ngombwa, yarangiza inshingano zayo zo kwishyura M.T.S Ltd ibyononekaye byose yishingiye igategekwa gukoresha imodoka cyangwa kwishyuraagaciro kishingiwe k’imodoka zatwitswe. M.T.S Ltd na Kayibanda Joseph batanze ubujurire bwuririye ku bundi, M.T.S Ltd isaba SORAS AG Ltd amafaranga y’ikurikirana rubanza n’igihembo cya avoka angana na 10% y’amafaranga izagenerwa n’Urukiko no kuyitegeka gutanga 1.000.000Frw buri kwezi y’igihano gihatira kwishyura. Naho Kayibanda Joseph we yasabye amafaranga y’ikurikirana rubanza n’igihembo cya avoka bingana na 800.000Frw. SORAS AG Ltd yo yavuze ko nta ndishyi, nta n’amafaranga igomba M.T.S Ltd na Kayibanda Joseph. Incamake y’icyemezo: 1.Bashebuja n’abakoresha baryozwa ibyangijwe n’abakozi babo mu gihe bakora imirimo babashinze. Ibi ntibyakurikizwa mu gihe uburyozwe bw’uwishingiye buba bukomoka ku masezerano yagiranye n’uwishingiwe kandi ntaho umwishingizi yashingira ahunga cyangwa yivanaho inshingano ziteganyijwe mu masezerano. 2. Ubufatanye ntibukekwa, bugomba guteganywa ku buryo bweruye keretse mu gihe ubufatanye buriho nta shiti bishingiye ku mategeko. Umwishingizi ntategekwa gufatanya n’uwakoze amakosa mu gihe ibyo umwishingizi asabwa n’uwishingiwe bikubiye mu masezerano bagiranye. Icyakora, nyuma yo kwishyura indishyi asabwa, umwishingizi aba afite uburenganzira bwo gusaba ko uwakoze amakosa yishyura ibyangiritse, akabikora atanze ikindi kirego. 3. Mu gihe ababuranyi batagaragaza agaciro k’icyishingiwe ku munsi icyago kibereyeho, hishyurwa amafaranga y’agaciro kishingiwe. Iyo indishyi kandi zasabwe n’uwishingiwe, umwishingizi ategekwa kwishyura indishyi zitewe no kutubahiriza inshingano cyangwa gutinda kuzubahiriza, igihe cyose atagaragaza ko kutayubahirza byatewe n’impamvu itamuturutseho, bipfa gusa kutabamo uburiganya. Izo ndishyi kandi ziba zigizwe n’igihombo byateye uwishingiwe hamwe n’inyungu byamuvukije. 4. Igihano gihatira kwishyura gicibwa umwishingizi mu gihe uwishingiwe yamusabye kumwishyura akamara igihe kirekire atabikora. Ubujurire nta shingiro bufite. Ubujurire bwuririye ku bundi bufite ishingiro. Amagarama aherereye ku wajuriye. Amategeko yashingiweho:

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Itegeko ryo kuwa 30/07/1888 ryerekeye amasezerano n’imirimo nshimganwa, ingingo ya 45, 47, 63 n’iya 100. Itegeko -Teka no 20/75 ryo kuwa 20/06/1975 ryerekeye ubwishingizi, ingingo ya 12, 27 na 32. Nta manza zifashishijwe. Urubanza I. IMITERERE Y’URUBANZA [1] Kuwa 30/10/2011, Nzayirata Donat yatwitse imodoka ebyiri (2) za Modern Technology Services Ltd (en sigle M.T.S. Ltd) zari muri parking y’inzu ya Kayibanda Joseph wari umuyobozi wayo. Kubera ko izo modoka zari zarafatiwe ubwishingizi muri SORAS AG Ltd, M.T.S. Ltd yayimenyesheje iby’iyo mpanuka inayoherereza devis de réparation y’izo modoka zombi Toyota Hilux RAB 417P na Nissan Infiniti RAB 115U ndetse n’agaciro zari zifite mbere y’impanuka, iyisaba ko zakorwa cyangwa akishyurwa agaciro zari zifite mbere y’uko impanuka iba. [2] Kuwa 26/01/2012, SORAS AG Ltd yasubije M.T.S. Ltd ko idashobora kwishyura, isobanura ko: “cet incendie a été commis par une personne dont notre assuré est civilement responsable en tant que son préposé” kandi ko ingingo ya 39 y’amasezerano bagiranye iteganya ko : “l’assuré n’a aucun droit aux garanties dégâts matériels, vol, incendie lorsqu’il se trouve dans une situation telle qu’en matière d’assurance responsabilité civile et conformément à la loi, la société pourrait soit lui refuser son intervention, soit lui réclamer l’indemnité payée”, kandi Nzayirata Donat watwitse izo modoka ari umukozi (préposé) wa Kayibanda Joseph. [3] MTS Ltd yareze SORAS AG Ltd mu Rukiko Rukuru rw’Ubucuruzi iyisaba ibivugwa mu kiburanwa hejuru, isobanura ko izo modoka ari izayo atari iza Kayibanda, kandi ko bombi ari abantu babiri batandukanye (deux personnes juridiques différentes), ariyo mpamvu SORAS AG Ltd igomba kwishyura izo mpanuka. [4] Urukiko Rukuru rw’Ubucuruzi rwaciye urubanza RCOM 0050/12/HCC kuwa 28/02/2013, rutegeka SORAS AG Ltd na Nzayirata Donat gufatanya kwishyura (in solidum) M.T.S.Ltd agaciro k’izo modoka kangana na 42.000.000Frw, rutegeka kandi SORAS AG Ltd kwishyura M.T.S. Ltd 20.160.000Frw, ruyitegeka no kwishyura Kayibanda Joseph 1.050.000Frw. [5] SORAS AG Ltd ntiyishimiye imikirize y’ urubanza, kuwa 22/03/2013, irujuririra mu Rukiko rw’Ikirenga, ivuga ko Urukiko Rukuru rw’Ubucuruzi rwakoresheje nabi ingingo ya 260 y’Igitabo cya III cy’urwunge rw’amategeko mbonezamubano, bituma urubanza ruba “mal jugée”, ko rwirengagije ibiteganywa n’ingingo ya 141 y’Itegeko Nshinga rya Repubulika y’u Rwanda ryo kuwa 4/6/2003, nk’uko ryavuguruwe kugeza ubu, ingingo ya 147 y’Itegeko no 21/2012 ryo kuwa 14/6/2012 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, n’iya 100 y’Igitabo cya III cy’urwunge rw’amategeko mbonezamubano kuko rwategetse nta mpamvu ubufatanye hagati ya SORAS AG Ltd na Nzayirata Donat mu kwishyura M.T.S. Ltd 42.000.000Frw, ndetse ko rwirengangije ingingo ya

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39 ya “conditions générales communes de l’assurance du véhicule contre l’incendie, le vol et les dégâts matériels”. [6] Kayibanda Joseph yatanze ubujurire bwuririye ku bwa SORAS AG Ltd, asaba Urukiko ko yategekwa kumuha indishyi zirebana n’ikurikiranarubanza n’igihembo cya Avoka ku rwego rw’ubujurire. [7] MTS Ltd yatanze ubujurire bwuririye ku bwa SORAS AG Ltd isaba indishyi zitandukanye zirebana n’impanuka yabaye, isaba kandi Urukiko gushyiraho igihano gihatira kurangiza urubanza, no kuyitegeka kumuha indishyi kubera gukomeza gusiragizwa mu manza nta mpamvu. [8] Urubanza rwaburanishijwe mu ruhame kuwa 21/10/2014, SORAS AG Ltd ihagarariwe na Me Rusanganwa Jean Bosco, Modern Technology Services (M.T.S.) Ltd ihagarariwe na Me Munderere Léopold, Kayibanda Joseph ahagarariwe na Me Ndayisaba Fidèle, naho Nzayirata Donat atitabye kandi yahamagajwe mu buryo bukurikije amategeko, Urukiko rufata icyemezo cyo kuburanisha adahari. Mu iburanisha, SORAS AG Ltd yamenyesheje Urukiko ko iretse impamvu y’ubujurire irebana no kutubahiriza ibiteganywa n’ingingo ya 39 ya “conditions générales communes de l’assurance du véhicule contre l’incendie, le vol et les dégâts matériels”. II.ISESENGURA RY’IBIBAZO BIGIZE URUBANZA a. Kumenya niba Kayibanda Joseph yaryozwa ibyakozwe na Nzayirata Donat, umukozi we wu mu rugo. [9] Me Rusanganwa Jean Bosco avuga ko Urukiko Rukuru rw’Ubucuruzi rwakoresheje nabi ingingo ya 260 y’Igitabo cya III cy’urwunge rw’amategeko mbonezamubano kuko rwemeje ko Kayibanda Joseph ataryozwa inkongi y’umuriro yakozwe na Nzayirata Donat, watwitse imodoka ziburanwa muri uru rubanza, nyamara Nzayirata Donat ari umukozi we. Asobanura ko ingingo ya 260 y’Igitabo cya III cy’urwunge rw’amategeko mbonezamubano yavuzwe haruguru isobanutse ku buryo nka shebuja, Kayibanda Joseph agomba kuryozwa ibikorwa by’umukozi we byakozwe ari mu kazi, bityo akaba asanga kwemeza ko shebuja ataryozwa ibyakozwe n’umukozi we mu gihe atamutumye kubikora no mu gihe ibyo yakoze bidahuye n’imirimo yari ashinzwe, ari ukwirengangiza ibiteganywa n’iyo ngingo. Asobanura kandi ko igitekerezo cyakoreshejwe n’Urukiko Rukuru rw’Ubucuruzi kivuga “gukora ikosa rijyanye n’imirimo umuntu ashinzwe” ntaho kiri mu ngingo ya 260 yavuzwe haruguru, nta n’aho kiri mu itegeko, nyamara nta kintu kigomba kwongerwa ku byo Umushingamategeko yavuze (il ne faut pas ajouter à la loi). [10] Me Rusanganwa Jean Bosco avuga ko usibye ibyo byose, hari urubanza RP 0054/11/TB/KCY rwaciwe n’Urukiko rw’Ibanze rwa Kacyiru kuwa 25/1/2012 aho Nzayirata Donat yemera ko yatwitse izo modoka kubera shebuja yamukubise imigeri mu mutwe no mu mbavu kuko yamusanze yateretse ibiryo mu modoka, maze nawe akagira umujinya akazitwika, bityo akaba asanga imvugo ya Nzayirata Donat igaragaza neza ko ibyo yakoze yabikoze ari ku kazi. [11] Me Rusanganwa Jean Bosco asoza avuga ko hashingiwe kuri ibyo byose, Kayibanda Joseph agomba kuryozwa (responsable) ibyangiritse kuko amasezerano y’ubwishingizi

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adakuraho uburyozwe bw’abandi bantu, bityo Kayibanda Joseph, mu mategeko, akaba afatwa nk’umuntu wishingiye Nzayirata Donat, umukozi we. [12] Me Munderere Léopold avuga ko ibivugwa na SORAS AG Ltd nta shingiro bifite kubera ko mu mirimo Nzayirata Donat yari ashinzwe kwa Kayibanda Joseph, iyo gutwika imodoka za M.T.S. Ltd itarimo, ko niba SORAS AG Ltd ibyemeza, igomba kubitangira ibimenyetso. Akomeza avuga ko ingingo ya 260 y’Igitabo cya III cy’urwunge rw’amategeko mbonezamubano SORAS AG Ltd yitwaza, iyivugisha ibyo itavuga kandi ko Kayibanda Joseph yabisobanuye neza mu Rukiko rubanza aho yatanze inyandiko z’abahanga (doctrines) n’imanza zaciwe n’Urukiko rw’Ikirenga rwemeza ko umukoresha (Leta)ataryozwa indishyi zisabwa mu gihe abakoze ibyaha, n’ubwo ari abakozi bawe, babikoze batabitumwe n’umukoresha (Leta), bityo akaba asanga na Kayibanda Joseph nta kintu yaryozwa mu gihe atigeze atuma Nzayirata Donat gukora ibikorwa by’ubugome byakorewe M.T.S. Ltd. [13] Me Munderere Léopold avuga ko mu gihe SORAS AG Ltd yiyemerera ko Nzayirata Donat atari umukozi wa M.T.S. Ltd, nk’uko yabyanditse mu ibaruwa yo kuwa 26/1/2012, no kuba SORAS AG Ltd ariyo umwishingizi wayo ndetse ko yishyuwe “primes d’assurances”, igomba kwishyura mu gihe icyo yayifatiye kibaye, hakurikijwe amasezerano ifitanye na M.T.S. Ltd. [14] Me Ndayisaba Fidèle avuga ko ibivugwa na SORAS AG Ltd nta shingiro bifite kuko nk’uko Urukiko rwabisobanuye, mu nshingano Nzayirata Donat yari yarahawe gutwika imodoka bitarimo, ko yakoze igikorwa gihabanye n’imirimo yari ashinzwe. Ko mu gufata icyemezo cyajuririwe, Urukiko Rukuru rw’Ubucuruzi rwifashishije ibitekerezo by’abahanga mu mategeko aho bavuga ko umukoresha ataryozwa byanze bikunze ibikorwa by’umukozi we mu gihe yateshutse ku nshingano ze asanganywe mu kazi ashinzwe, ndetse rukemeza ko ntacyo Kayibanda Joseph yaryozwa ku byakozwe na Nzayirata Donat, bityo akaba asanga SORAS AG Ltd ikoresha ingingo ya 260 y’Igitabo cya III cy’urwunge rw’amategeko mbonezamubano uko itari kuko mu gika cyayo cya 3, isobanura neza ko ba shebuja n’abakoresha baryozwa ibyangijwe n’abakozi babo mu gihe bakora imirimo babashinze. UKO URUKIKO RUBIBONA [15] Ingingo ya 260, agace ka 3 y’Igitabo cya III cy’urwunge rw’amategeko mbonezamubano iteganya ko “Bashebuja n’abakoresha baryozwa ibyangijwe n’abakozi babo mu gihe bakora imirimo babashinze. [......]”. [16] Ingingo ya 33 y’Igitabo cya III cy’urwunge rw’amategeko mbonezamubano ryakoreshwaga igihe SORAS AG Ltd na M.T.S. Ltd bagiranye amasezerano y’ubwishingire iteganya ko “Amasezerano akozwe k’uburyo bukurikije amategeko, aba itegeko ku bayagiranye. Ashobora guseswa ari uko babyumvikanyeho cyangwa ku mpamvu zemewe n’amategeko. Agomba kwubahirizwa nta buryarya”. [17] Ingingo ya 11, agace ka mbere y’Itegeko-Teka no 20/75 yo kuwa 20/6/1975 ryerekeye ubwishingire iteganya ko “Uwishingira yishingira ibyaba ku wishingiwe byateganyijwe mu masezerano”.

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[18] Ingingo ya 46 ya “conditions générales communes de l’assurance du véhicule contre l’incendie, le vol et les dégâts matériels”, irebana na “conditions spéciales de l’assurance contre l’incendie” iteganya ko “la société assure le véhicule désigné (châssis, carrosserie, y compris les accessoires fixes indispensables à l’usage normal du véhicule) contre l’incendie, les dégâts par le feu, l’explosion, les jets de flammes et la foudre, en quelque lieu que l’événement se produise et quelle qu’en soit la cause, à l’exception cependant; a) des dommages causés par un chargement de matières ou objets facilement inflammables ou explosibles; b) des dommages causés par suite de tremblement de terre ou d’éruption volcanique; c) des dommages causés aux appareils électriques et résultant de leur seul fonctionnement; d) des cas d’exclusion résultant des conditions générales du titre II. [19] Urukiko rw’Ikirenga rurasanga muri uru rubanza M.T.S. Ltd isaba ko SORAS AG Ltd itegekwa kubahiriza ishingano zayo zikomoka ku masezerano y’ubwishingizi bagiranye kuwa 11/1/2011 (contrat d’assurance véhicule contre l’incendie, le vol et les dégats matériels). [20] Ku byerekeranye n’ibivugwa na SORAS AG Ltd ko hakurikijwe ibiteganywa n’ingingo ya 260, agace ka 3 y’Igitabo cya III cy’urwunge rw’amategeko mbonezamubano, irebana n’amakosa akozwe ku bushake n’ibisa nayo, itagomba kwishingira ibyakozwe na Nzayirata Donat ku modoka za M.T.S. Ltd zivugwa muri uru rubanza kuko ari umukozi wa Kayibanda Joseph, n’uyu akaba umuyobozi wa M.T.S. Ltd, Urukiko rw’Ikirenga rurasanga iyo ngingo itakoreshwa muri uru rubanza kuko ibisabwa na M.T.S. Ltd birebana n’uburyozwe bwa SORAS AG Ltd bukomoka ku masezereno y’ubwishingizi yavuzwe haruguru. Byongeye kandi, nta ngingo nimwe y‘ayo masezerano iteganya ko SORAS AG Ltd itagomba kwishingira ibyangijwe n’umukozi wa M.T.S. Ltd cyangwa n’umukozi w’umuyobozi wa M.T.S. Ltd, bityo hakurikijwe ingingo ya 64 y’Itegeko no 45/2011 ryo kuwa 25/11/2011 rigenga amasezerano, iya 11, agace ka mbere y’Itegeko-Teka no 20/75 yo kuwa 20/6/1975 ryerekeye ubwishingizi n’iya 46 ya “conditions générales communes de l’assurance du véhicule contre l’incendie, le vol et les dégâts matériels”, irebana na “conditions spéciales de l’assurance contre l’incendie”, SORAS AG Ltd igomba kubahiriza ishingano zayo zo kwishingira impanuka yabaye ku modoka zashinganywe. [21] Urukiko rw’Ikirenga rurasanga n’ubwo iyo ngingo yaba yari gukoreshwa (par extraordinaire), umuntu wangiritse wenyine (seule la victime) ashobora gusaba urukiko ko hakurikizwa iyo ngingo, kuko shebuja wa nyirugukora ikosa ryamwangirije141, yanze kumuriha ibyangiritse n’umukozi we bityo SORAS AG Ltd ikaba nta bubasha ifite bwo gusaba ko muri uru rubanza hakurikizwa ibiteganywa n’ingingo ya 260, agace ka 3 y’Igitabo cya III cy’urwunge rw’amategeko mbonezamubano kuko itari “victime” y’amakosa yakozwe na Nzayirata Donat, umukozi wa Kayibanda Joseph. [22] Byongeye kandi, Urukiko rw’Ikirenga rurasanga, nk’uko Urukiko Rukuru rw’Ubucuruzi rwabisobanuye, hakurikizwa ibiteganya n’ingingo ya 260, agace ka 3 y’Igitabo cya III

141Le principe de la responsabilité civile du commettant a pour but de protéger les tiers contre l’insolvabilité de l’auteur du préjudice en leur permettant de recourir contre son employeur, il s’ensuit que seule la victime a qualité pour mettre en cause et invoquer contre lui (l’employeur), à son profit, les dispositions de l’article 1384, alinéa 5 du code civil français (pendant de l’article 260, alinéa 3 de notre code civil, livre III), Civ. 6 févr. 1974 : D. 1974. 409, 28 oct. 1987: Bull. civ. II, n° 214, in code civil, édition 2000, Dalloz, Paris, 2000, P. 1039.

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cy’urwunge rw’amategeko mbonezamubano gusa mu gihe umukozi yangirije undi cyangwa ibyabandi, akora imirimo ashinzwe, nyamara bigaragara mu rubanza RP 0054/11/TB/KCY rwaciwe n’Urukiko rw’Ibanze rwa Kacyiru kuwa 25/1/2012 ko Nzayirata Donat, umuzamu kwa Kayibanda Joseph, yemeye ko yatwitse izo modoka kubera shebuja yari yamukubise, nawe (Nzayirata Donat) akagira umujinya akazitwika, bityo igikorwa cye kikaba ntaho gihuriye n’imirimo yari ashinzwe (kurinda ibyo yari ashinzwe) kandi ko yagikoze abishaka ku mpamvu ze bwite142. [23] Usibye n’ibyo byose kandi, Urukiko rw’Ikirenga rurasanga niyo Nzayirata Donat aza kuba umukozi wa M.T.S. Ltd, nta cyari kubuza SORAS AG Ltd kwishingira ibyangiritse kuko ingingo ya 12 y’Itegeko-Teka no 20/75 ryo kuwa 20/6/1975 ryerekeye ubwishingizi iteganya ko “Uwishingiye yishingira ibyabura n’ibyakwangirika bitewe n’abantu uwishingiwe aryozwa hakurikijwe ibivugwa mu gitabo cy’amategeko y’imbonezamubano, batitaye ku imiterere y’amakosa yakozwe n’abo bantu n’uko angana”. [24] Hashingiwe ku bisobanuro byose bimaze gutangwa, Urukiko rw’Ikirenga rurasanga iyo mpamvu yatanzwe na SORAS AG Ltd nta gaciro ikwiye guhabwa, bityo ikaba igomba kwishyura M.T.S. Ltd ibyangiritse, nyuma igasimbura M.T.S. Ltd mu byerekeye uburenganzira bwo gukurikirana uwatumye yishyura kubera ibikorwa bye143. b. Kumenya niba Urukiko Rukuru rw’Ubucuruzi rwarakoze amakosa mu gutegeka ubufatanye hagati ya SORAS AG Ltd na Nzayirata Donat mu kwishyura M.T.S. Ltd. [25] Me Rusanganwa Jean Bosco avuga ko Urukiko Rukuru rw’Ubucuruzi rwategetse ko SORAS AG Ltd yishyura 42.000.000Frw, ifatanyije na Nzayirata Donat kandi ntaho bahuriye ndetse ko rutatanze impamvu z’ubwo bufatanye (absence de motivation), bityo akaba asanga Urukiko Rukuru rw’Ubucuruzi rutarubahirije ibiteganywa n’ingingo ya 141 y’Itegeko Nshinga rya Repubulika y’u Rwanda ryo kuwa 4/6/2003, nk’uko ryavuguruwe kugeza ubu, n’ingingo ya 147 y’Itegeko no21/2012 ryo kuwa 14/6/2012 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi ndetse ko rwirengagije ibiteganywa n’ingingo ya 100 y’Igitabo cya III cy’urwunge rw’amategeko mbonezamubano. [26] Me Munderere Léopold avuga ko ibivugwa na SORAS AG Ltd nta shingiro bifite kuko yiyibagiza ko ariyo yahamagaje Nzayirata Donat mu rubanza, kandi ikaba yarifuzaga ko bafatanya kwishyura kuko yemezaga ko ariwe nyirabayazana w’amakuba M.T.S. Ltd yagize. Akomeza avuga ko niba SORAS AG Ltd yumva atari ngombwa ko Nzayirata Donat ayifasha kwishyura ibyo yangije, yo yarangiza inshingano zayo zo kwishyura M.T.S. Ltd ibyononekaye byose yishingiye.

142Le commettant ne s’exonère de sa responsabilité que si son préposé a agi hors des fonctions auxquelles il était employé, sans autorisation, et à des fins étrangères à ses attributions”, Ass. Plén. 19 mai 1988 : D. 1988. 153, in code civil, édition 2000, Dalloz, Paris, 2000, P. 1039. “Que dès lors, après avoir constaté que la cause dedommages résidait dans un acte délibéré, étranger à ses fonctions, accompli par ………à des fins personnelles, la Cour d’appel a décidé à bon droit que la responsabilité de la société n’était pas engagée”, Ass. Plén. 17 juin 1983. 143Ingingo ya 32, agace ka 1 y’Itegeko-Teka n° 20/75 yo kuwa 20/6/1975 ryerekeye ubwishingire iteganya ko “Uwishingiye wishyuye indishyi z’ubwishingire, asimbura uwo yishingiye, mu rugero rw’indishyi yatanze, mu byerekeye uburenganzira no gukurikirana abandi bantu batumye yishyura kubera ibikorwa byabo”.

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[27] Me Ndayisaba Fidèle avuga ko ibivugwa na SORAS AG Ltd nta shingiro bifite kuko Nzayirata Donat yakoze ikosa ryo gutwika imodoka, bityo hashingiwe ku ngingo ya 258 y’Igitabo cya III cy’urwunge rw’amategeko mbonezamubano akaba agomba kuryozwa ibikorwa bye. Akomeza avuga ko mu gihe SORAS AG Ltd yakiriye “prime d’assurance”, kuyitegeka kwishyura bikaba bitanyuranyije n’amategeko cyane ko ingingo ya 46 y’amasezerano (conditions générales communes de l’assurance du véhicule contre l’incendie, le vol et les dégâts matériels) bagiranye igaragaza igihe yishyurira, bidakozwe rero bikaba ari ukwikungahaza kudafite ishingiro (enrichissement sans cause), hatirengagijwe ko ariyo yagobokesheje Kayibanda Joseph na Nzayirata Donat, bityo Urukiko rusanze batafatanya kwishyura M.T.S. Ltd, rukaba rwayitegeka kwishyura yonyine. UKO URUKIKO RUBIBONA [28] Ingingo ya 100 y’Igitabo cya III cy’urwunge rw’amategeko mbonezamubano ryakoreshwaga igihe SORAS AG Ltd na M.T.S. Ltd bagiranye amasezerano y’ubwishingizi iteganya ko “Ubufatanye ntibukekwa, bugomba guteganywa k’uburyo bweruye. Iryo hame rireka gukurikizwa gusa mu gihe ubufatanye buriho nta shiti bishingiye ku mategeko”. [29] Ingingo ya 141, agace ka kabiri y’Itegeko Nshinga rya Repubulika y’u Rwanda ryo kuwa 4/6/2003, nk’uko ryavuguruwe kugeza ubu, iteganya ko “urubanza rwose rwaciwe rugomba kugaragaza impamvu rushingiyeho kandi rukandikwa mu ngingo zarwo zose [.....]”. [30] Ingingo ya 147, agace ka 2, ka 3 na ka 4 y’Itegeko no 21/2012 ryo kuwa 14/6/2012 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi iteganya ko “Ica ry’urubanza risobanura itegeko ryakurikijwe n’ingingo zishingiye ku byabaye zagaragajwe mu rubanza. Ica ry’urubanza rigomba gusobanura impamvu yatumye ikimenyetso cyaba cyaratanzwe kitemerwa n’agaciro riha ibimenyetso byose byatanzwe mu rubanza. Ica ry’urubanza ry’urubanza rigomba kwerekana amategeko yose yakurikijwe mu ikemura ry’urubanza”. [31] Ingingo ya 63 y’Igitabo cya III cy’urwunge rw’amategeko mbonezamubano ryakoreshwaga igihe SORAS AG Ltd na M.T.S. Ltd bagiranye amasezerano y’ubwishingizi iteganya ko “Amasezerano agira inkurikizi hagati y’abayagiranye gusa, ntabangamira undi wese kandi amugirira akamaro gusa mu biteganyijwe mu ingingo ya 21”. [32] Urukiko rw’Ikirenga rurasanga bigaragara mu gika cya 13 cy’urubanza rwajuririwe ko hashingiwe ku ngingo ya 258 y’Igitabo cya III cy’urwunge rw’amategeko mbonezamubano, Urukiko Rukuru rw’Ubucuruzi rwemeje ko SORAS AG Ltd igomba gufatanya na Nzayirata Donat kwishyura M.T.S. Ltd (in solidum) 42.000.000Frw ariko ntirwasobanura impamvu y’ubwo bufatanye rutegeka, bityo rukaba rwarirengangije ibiteganywa n’ingingo zimaze kuvugwa. [33] Urukiko rw’Ikirenga rurasanga na none ubwo bufatanye budashoboka muri uru rubanza kuko ibyo M.T.S. Ltd isaba SORAS AG Ltd kwishyura bikomoka ku masezerano y’ubwishingizi bagiranye kandi ko Nzayirata Donat ntayarimo. Usibye n’ibyo, muri uru rubanza SORAS AG Ltd ikaba itari ifite ububasha bwo gusaba ko Nzayirata Donat ategekwa kwishyura M.T.S. Ltd ibyangiritse hashingiwe ku makosa yakozwe ku bushake n’ibisa nayo (responsabilité délictuelle)

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mu gihe M.T.S. Ltd isaba ko SORAS AG Ltd itegekwa kwishyura indishyi z’ubwishingizi hashingiwe ku masezerano y’ubwishingizi (responsabilité contractuelle). Byongeye kandi, SORAS AG Ltd ifite ububasha n’inyungu yo gusaba ko Nzayirata Donat ategekwa kwishyura ibyangiritse hashingiwe ku makosa akozwe ku bushake n’ibisa nayo (responsabilité délictuelle) gusa nyuma yo kwishyura indishyi z’ubwishingire ariko itanga ikindi kirego (action récursoire), hashingiwe ku ingingo ya 32 y’Itegeko-Teka no 20/75 ryo kuwa 20/6/1975 ryerekeye ubwishingizi ryavuzwe haruguru. [34] Hakurikijwe ibisobanuro bimaze gutangwa, Urukiko rw’Ikirenga rurasanga hashingiwe ku ingingo ya 63 y’Igitabo cya III cy’urwunge rw’amategeko mbonezamubano, Urukiko Rukuru rw’Ubucuruzi rutagombaga gutegeka Nzayirata Donat kwishyura ibyangiritse kubera icyago cyabaye ku modoka zishingiwe na SORAS AG Ltd ndetse ko rutagombaga gutegeka SORAS AG Ltd gufatanya na Nzayirata Donat kwishyura M.T.S. Ltd (in solidum) 42.000.000Frw, bityo rukaba rwarirengangije ibiteganywa n’ingingo zavuzwe haruguru. C. Kumenya niba M.T.S. Ltd ikwiye guhabwa indishyi isaba. [35] Me Munderere Léopold avuga ko SORAS AG Ltd igomba gutegekwa gukoresha imodoka “Toyota Hilux” ku mafaranga 23.290.170Frw nk’uko bigaragara muri “devis ya réparation” cyangwa se kwishyura “valeur assurée” yayo ingana na 22.000.000 Frw no gukoresha imodoka “Infinity” ku mafaranga 37.161.806Frw nk’uko bigaragara muri “devis ya réparation”cyangwa kwishyura “valeur assurée”yayo ingana na 20.000.000Frw. [36] Me Munderere Léopold akomeza avuga ko M.T.S. Ltd isaba ko SORAS AG Ltd itegekwa kuyishyura 52.800.000Frw yishyuye mu gukodesha izindi modoka zo kuyifasha mu kazi kuva kuwa 30/10/2011 kugeza kuwa 30/6/2014, isaba kandi ko ayo mafaranga azakomeza kwiyongera kugeza urubanza ruciwe. [37] Me Munderere Léopold asoza avuga ko MTS Ltd isaba kandi ko SORAS AG Ltd itegekwa kuyishyura amafaranga y’ikurikiranarubanza n’igihembo cya avoka angana na 10% y’amafaranga izagenerwa n’Urukiko no kuyiteka gutanga 1.000.000Frw buri kwezi ya “astreinte”. [38] Me Rusanganwa Jean Bosco avuga ko nta ndishyi SORAS AG Ltd igomba M.T.S. Ltd. UKO URUKIKO RUBIBONA [39] Ingingo ya 27 y’Itegeko-Teka no20/75 ryo kuwa 20/6/1975 ryerekeye ubwishingizi iteganya ko “ubwinshigire bw’ibintu ni amasezerano y’indishyi. Umubare w’indishyi ntushobora na rimwe gusumba agaciro k’ikintu cyishingiwe ku munsi icyago kibereyeho”. [40] Ingingo ya 45 y’Igitabo cya III cy’urwunge rw’amategeko mbonezamubano ryakoreshwaga igihe SORAS AG Ltd na M.T.S. Ltd bagiranye amasezerano y’ubwishingizi iteganya ko “Ugomba inshingano ategekwa, iyo bibaye ngombwa, kwishyura indishyi zitewe no kutubahiriza inshingano cyangwa no gutinda kuyubahiriza, igihe cyose atagaragaza ko kutayubahiriza byatewe n’impamvu itamuturutseho, bipfa gusa kutabamo uburiganya”.

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[41] Ingingo ya 47 y’Igitabo cya III cy’urwunge rw’amategeko mbonezamubano ryakoreshwaga igihe SORAS AG Ltd na M.T.S. Ltd bagiranye amasezerano y’ubwishingizi iteganya ko “Indishyi zigenewe ugombwa inshingano zigizwe, muri rusange, n’igihombo byamuteye hamwe n’inyungu byamuvukije, uretse ibiseguriwe n’ibihinduwe bikurikira”. [42] Ingingo ya 258 y’Igitabo cya III cy’urwunge rw’amategeko mbonezamubano iteganya ko “Igikorwa cyose cy’umuntu cyangirije undi gitegeka nyirugukora ikosa rigikomokaho kuriha ibyangiritse”. [43] Ku byerekeye n’indishyi zirebana n’imodoka zangiritse, Urukiko rw’Ikirenga rurasanga mu gace ka 13 k’urubanza rwajuririwe, Urukiko Rukuru rw’Ubucuruzi rwategetse SORAS AG Ltd guha M.T.S. Ltd 42.000.000Frw angana n’umubare w’amafaranga y’imodoka zishingiwe. [44] Urukiko rw’Ikirenga rurasanga mu gihe ababuranyi batagaragaza agaciro k’imodoka zishingiwe ku munsi icyago kibereyeho ndetse ko SORAS AG Ltd nta kintu ivuga kubyo M.T.S. Ltd isaba guhabwa, SORAS AG Lts ikaba igomba guha M.T.S. Ltd indishyi zingana n‘umubare w’amafaranga izo modoka zishingiwe (le montant de la garantieou la valeur assurée), bityo SORAS AG Ltd ikaba igomba kwishyura MTS Ltd 42.000.000Frw angana n’umubare w’amafaranga y‘imodoka zishingiwe. [45] Ku byerekeye 52.800.000Frw y’ubukode bw’imodoka asabwa na M.T.S. Ltd, Urukiko rw’Ikirenga rurasanga Urukiko Rukuru rwageneye M.T.S. Ltd 19.360.000Frw irebana n’ubukode bw’imodoka ebyiri kuva ku kwezi kwa mbere k’umwaka wa 2012 kugeza ku kwezi kwa cumi na kumwe k’umwaka wa 2012. [46] Urukiko rw’Ikirenga rurasanga M.T.S. Ltd yarakomeje gukodesha imodoka ebyiri (Toyota Hilux RAB 207 V ku mafaranga 910.000 buri kwezi na Toyota RAV 4 RAB 838 P ku mafaranga 850.000 buri kwezi) kugeza mu kwezi kwa gatandatu 2014 kubera ko SORAS AG Ltd itubahirije inshingano zayo zikomoka ku masezerano y’ubwishingizi, bityo hashingiwe ku ingingo ya 45 n’iya 47 z’Igitabo cya III cy’urwunge rw’amategeko mbonezamubano zavuzwe haruguru ndetse nk’uko bigaragara mu ma fagitiri yatanzwe na M.T.S Ltd, SORAS AG Ltd igomba kuyisubiza 33.440.000Frw ku bukode bw‘imodoka kuva mu kwezi kwa cumi n‘abiri 2012 kugeza mu kwezi kwa gatandatu 2014, hiyongereyeho19.360.000Frw yari yagenewe n’Urukiko Rukuru rw’Ubucuruzi, yose hamwe akaba 52.800.000Frw. [47] Ku byerekeye amafaranga y’ikurikiranarubanza n’igihembo cy’avoka kingana na 10% y’amafaranga izagenerwa, Urukiko rw’Ikirenga rurasanga amafaranga asabwa na M.T.S. Ltd ari menshi, bityo hashingiwe ku ngingo ya 258 y’Igitabo cya III cy’urwunge rw’amategeko mbonezamubano, mu bushishozi bwarwo, ruyigenera 300.000Frw y’ikurikiranarubanza na 500.000Frw y’igihembo cy’avoka, yiyongereyeho 300.000Frw yari yagenewe n’Urukiko Rukuru rw’Ubucuruzi, yose hamwe akaba 1.100.000Frw. [48] Ku byerekeranye n’igihano MTS Ltd isabira SORAS AG Ltd cyo guhatira kurangiza urubanza (astreinte), Urukiko rw’Ikirenga rurasanga hashingiwe ku ingingo ya 216 y’Itegeko no 21/2012 ryo kuwa 14/6/2012 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, icyo gihano gikwiye kubera ko imaze igihe kire kire isaba ayo mafaranga ariko rukaba rugennye mu bwitonzi bwarwo ko SORAS AG Ltd igomba

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guhatirwa kwishyura M.T.S. Ltd 500.000Frw buri kwezi mu gihe izatinda (izakererwa) kwishyura indishyi zategetswe muri uru rubanza aho kuba 1.000.000Frw kuko ari menshi. d. Kumenya niba Kayibanda Joseph akwiye guhabwa amafaranga asaba. [49] Me Ndayisaba Fidèle avuga ko hashingiwe ku ngingo ya 167 y’Itegeko nᵒ21/2012 ryo kuwa 14/6/2012 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, asaba Urukiko ko SORAS AG Ltd yategekwa guha Kayibanda Joseph indishyi zirebana n’ikurikiranarubanza n’igihembo cy’avoka ku rwego rw’ubujurire zihwanye na 800.000Frw. Asoza asaba kourubanza rwajuririwe rutahinduka mu ngingo zarwo zose, usibye ku birebana n’indishyi asaba. [50] Me Rusanganwa Jean Bosco avuga ko nta mafaranga SORAS AG Ltd igomba guha Kayibanda Joseph. UKO URUKIKO RUBIBONA [51] Ingingo ya 258 y’Igitabo cya III cy’urwunge rw’amategeko mbonezamubano iteganya ko “Igikorwa cyose cy’umuntu cyangirije undi gitegeka nyirugukora ikosa rigikomokaho kuriha ibyangiritse”. [52] Urukiko rw’Ikirenga rurasanga Kayibanda Joseph akwiye guhabwa amafaranga y’ikurikiranarubanza n’igihembo cy’avoka asaba, ni ukuvuga 300.000Frw y’ikurikiranarubanza na 500.000Frw y’igihembo cy’avoka, yiyongereyeho 1.000.000Frw yari yagenewe n’Urukiko Rukuru rw’Ubucuruzi, yose hamwe akaba 1.800.000Frw. III. ICYEMEZO CY’URUKIKO [53] Rwemeje ko ubujurire bwa SORAS AG Ltd nta shingiro bufite. [54] Rwemeje ko ubujurire bwa M.T.S. Ltd bwuririye ku bwa SORAS AG Ltd bufite inshingiro. [55] Rwemeje ko ubujurire bwa Kayibanda Joseph bwuririye ku bwa SORAS AG Ltd bufite inshingiro. [56] Rutegetse SORAS AG Ltd kwishyura M.T.S. Ltd 42.000.000Frw angana n’umubare w’amafaranga y’imodoka zishingiwe. [57] Rutegetse SORAS AG Ltd kwishyura M.T.S. Ltd 52.800.000Frw ku bukode bw’imodoka kuva ku kwezi kwacumi na kabiri k’umwaka wa 2011 kugeza ku kwezi kwa gatandatu k’umwaka wa 2014. [58] Rutegetse SORAS AG Ltd kwishyura M.T.S. Ltd 300.000Frw y’ikurikiranarubanza na 500.000Frw y’igihembo cy’avoka, yiyongereyeho 300.000Frw yari yagenewe n’Urukiko Rukuru rw’Ubucuruzi, yose hamwe akaba 1.100.000Frw.

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[59] Rutegetse SORAS AG Ltd kwishyura M.T.S. Ltd 500.000Frw buri kwezi mu gihe izakererwa kwishyura indishyi zategetswe muri uru rubanza. [60] Rutegetse SORAS AG Ltd kwishyura Kayibanda Joseph 300.000Frw y’ikurikiranarubanza na 500.000Frw y’igihembo cya avoka, yiyongereyeho 1.000.000Frw yari yagenewe n’Urukiko Rukuru rw’Ubucuruzi, yose hamwe akaba 1.800.000Frw. [61] Rutegetse SORAS AG Ltd kwishyura Kayibanda Joseph 50.000Frw buri kwezi mu gihe izakererwa kwishyura indishyi zategetswe nk’uko Urukiko Rukuru rw’Ubucuruzi rwabitegetse. [62] Rutegetse SORAS AG Ltd gutanga amagarama y’urubanza.

CORAR v. MBONIMPA [Rwanda URUKIKO RW’IKIRENGA – RCOMA 0185/12/CS (Mugenzi, P.J., Gatete na Munyangeri, J.) 15 Ugushyingo 2013] Amategeko y’ubwishingizi – Uruhushya rwo gutwara ikinyabiziga rwatangiwe mu mahanga – Iyo rutanenzwe n’inzego zibifitiye ububasha cyangwa rutararegewe ko ari inyandiko mpimbano ruba rufite agaciro – Itegeko no 15/2004 ryo kuwa 12/06/2004 ryerekeye ibimenyetso mu manza n’itangwa ryabyo, ingingo ya 46. Amategeko y’ubwishingizi – Amasezerano y’ubwishingizi – Igenagaciro k’imodoka yangiritse ku bw’impanuka – Kabarwa hashingiwe kubikubiye mu masezerano. Amategeko agenga amasezerano cyangwa imirimo nshinganwa – Kuvutswa amahirwe – Ibara ry’Indishyi zijyanye n’amafaranga ikinyabiziga cyagombaga kuba cyarakoreye zibarwa hakurikijwe igiciro kiri ku isoko havanywemo ibyari kuyigendaho – Itegeko ryo kuwa 30/07/1888 ryerekeye amasezerano cyangwa imirimo nshinganwa, ingingo ya 258. Amategeko agenga amasezerano cyangwa imirimo nshinganwa – Indishyi z’akababaro – Ntizitangwa iyo uzisaba atagaragaje icyo yangirijwe gitandukanye n’ibyabazwe mu ndishyi mboneza musaruro – Itegeko ryo kuwa 30/07/1888 ryerekeye amasezerano cyangwa imirimo nshinganwa, ingingo ya 258. Incamake y’ikibazo: Hashingiwe ku masezerano y’ubwishingizi, Mbonimpa yareze CORAR mu Rukiko Rukuru rw’ubucuruzi kuba ataramusubije agaciro k’imodoka ye yakoze impanuka kuwa 04/09/2010 ikangirika bikabije bigatuma idashobora gusanwa ngo isubire mu kazi; ku bw’ibyo anabisabira n’indishyi zijyanye n’agaciro k’imodoka yangiritse, iz’ijyanye n’amafaranga imodoka yagombaga kuba yarakoreye n’indishyi z’akababaro zirimo izishingiye ku rupfu rw’umugabo we wari utwaye imodoka n’izindi. Urukiko Rukuru rw’Ubucuruzi rwemeje ko CORAR igomba guha Mbonimpa amafaranga y’agaciro k’imodoka, ay’indishyi imodoka yagombaga kuba yarakoreye ku mezi 17, ay’indishyi z’akababaro, ajyanye n’urupfu rw’umushoferi wari uyitwaye ikora impanuka ay’ikurikirana rubanza n’igihembo cya avoka. CORAR yajuriye mu Rukiko rw’Ikirenga ivuga ko Urukiko Rukuru rw’Ubucuruzi rwageneye Mbonimpa indishyi kandi impanuka yarakozwe n’imodoka ye mu gihe yari itwawe n’umushoferi

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utabifitiye uruhushya rwemewe, ibyo bikaba binyuranye n’amasezerano y’ubwishingizi bagiranye. Mbonimpa avuga ko umushoferi yari afite uruhushya rwo gutwara imodoka rwatangiwe muri Repubulika iharanira Demokarasi ya Congo ibyo bikaba byaranemejwe na Inspecteur de Police wa Repubulika iharanira Demokarasi ya Congo.Yasabye kandi mu bujurire bwuririye ku bundi amafaranga imodoka yagombaga kuba yarakoreye, indishyi z’akababaro, ay’ikurikirana rubanza n’igihembo cya Avoka. Kubijyanye n’izo ndishyi CORAR yo ivuga ko amafaranga imodoka yagombaga kuba yarakoreye ari ikirenga kandi ko ntabimeyetso ayatangira. Kubijyanye n’indishyi z’akababaro, avuga ko nta bisobanuro Mbonimpa azitangira kandi ko yagenewe indishyi mbonezamusaruro. Incamake y’icyemezo: 1. Iyo habaye impanuka ikozwe n’umushoferi ufite uruhushya rwatangiwe mu mahanga, kandi ntawigeze aregera inyandiko mpimbano, n’Ubugenzacyaha ntiburukemange mu iperereza ku mpanuka cyangwa se ngo ababuranyi babugaragarize ko hari inenge rufite bituma rudateshwa agaciro. 2. Mu gihe Mbonimpa atagaragaje impamvu hatakubahirizwa amasezerano y’ubwishingizi yagiranye na CORAR kandi ntavuguruze agaciro k’imodoka kagenwe n’impuguke hashingiwe ku masezerano bagiranye, ayemejwe n’impuguke niyo agomba guhabwa. 3. Amafaranga imodoka ya Mbonimpa yashoboraga kuba yarinjije iyo CORAR imuha uburyo bwo kwishakira indi modoka, abarwa kuva ku munsi Urukiko rwaregeweho kugeza ku munsi w’isomwa ry’urubanza ku rwego rwa nyuma. Ariko ku bw’uko bigaragara ko imodoka hari iminsi itakora, n’amafaranga y’ibigenda ku kuyikoresha no ku zindi mpamvu zinyuranye bigaragaza ko amahirwe yavukijwe yo kwinjiza amafaranga ari ku kigereranyo cya 80% y’amafaranga yashoboraga kuba yakorera 12.240.000 frw bityo indishyi uregwa agomba guhabwa zikaba zingana na 9.792.000 frw. 4. Mbonimpa nta ndishyi z’akababaro yagenerwa mu gihe atazisobanuye. Ubujurire bufite ishingiro kuri bimwe. Ubujurire bwuririye ku bundi bufite ishingiro kuri bimwe. Amagarama y’urubanza aherereye ku baburanyi bombi. Amategeko yashingiweho: Itegeko, no15/2004 ryo kuwa 12/06/2004 ryerekeye ibimenyetso mu manza n’itangwa ryabyo, ingingo ya 46. Itegeko ryo kuwa 30/07/1888 ryerekeye amasezerano cyangwa imirimo nshinganwa, ingingo ya 258. Nta manza rwifashishijwe.

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Inyandiko z’abahanga: Philippe, T., Droit de la responsabilité et des contrats, 8e éd., Dalloz, 2010, p. 1419-1420. Urubanza I. IMITERERE Y’URUBANZA [1] Mbonimpa Solange na CORAR Ltd bagiranye amasezerano y’ubwishingizi bw’imodoka Daihatsu RAB 849P yakoreshwaga mu mirimo y’ubwikorezi bw’ibintu. Kuwa 04/09/2010 iyo modoka yakoze impanuka irangirika bikomeye, impuguke mu by’imodoka yemeza ko idashobora gusanwa ngo isubire mu muhanda. [2] Mbonimpa yareze CORAR Ltd mu Rukiko Rukuru rw’Ubucuruzi kuba yaranze kumwishyura iyo modoka yishingiye, CORAR ikisobanura ivuga ko idashobora kuryozwa iby’iyo mpanuka kubera ko imodoka yari itwawe n’umuntu udafite uruhushya rwemewe n’amategeko. Urubanza rwaburanishijwe CORAR Ltd ititabye, rwemeza ko igomba guha Mbonimpa 25.000.000 frw y’agaciro k’imodoka, 3.000.000 frw ajyanye n’urupfu rw’umushoferi wari uyitwaye ikora impanuka, 5.000.000 frw y’indishyi mbonezamusaruro ku mezi 17, 1.000.000 frw y’indishyi z’akababaro na 500.000 frw y’ikurikirana rubanza n’igihembo cya avoka. [3] CORAR A.G. Ltd yajuririye mu Rukiko rw’Ikirenga, ivuga ko Urukiko Rukuru rw’Ubucuruzi rwageneye Mbonimpa indishyi kandi impanuka yakozwe n’imodoka ye mu gihe yari itwawe n’umushoferi utabifitiye uruhushya rwemewe, ibyo bikaba binyuranye n’amasezerano y’ubwishingizi bagiranye, ndetse n’indishyi zagenwe zikaba zirengeje agaciro kishingiwe. [4] Urubanza rwaburanishijwe mu ruhame kuwa 15/10/2013, CORAR ihagarariwe na Me Munyandirikirwa Laurent, naho Mbonimpa Solange aburanirwa na Me Masumbuko Mussa. II. IBIBAZO BISUZUMWA MURI URU RUBANZA A. Ku kibazo cyo kumenya niba umushoferi wari utwaye imodoka yari abifitiye uruhushya rwemewe n’amategeko. [5] Uburanira CORAR avuga Urukiko Rukuru rw’Ubucuruzi rutitaye ku kibazo cy’uko umushoferi wari utwaye iyo modoka yakoze impanuka atari afite uruhusa rwo gutwara imodoka rwemewe n’amategeko, ibyo bikaba binyuranyije n’ingingo ya 24 n’iya 64 z’amasezerano y’ubwishingizi Mbonimpa yagiranye na CORAR aho ateganya ko imodoka yafatiwe ubwishingizi igomba kuba itwawe n’umushoferi ubifitiye uburenganzira kandi afite uruhushya rwo gutwara imodoka rwemewe n’amategeko y’u Rwanda. [6] Asobanura ko urwo ruhusa rwatangiwe muri Repubulika iharanira Demokarasi ya Congo, inyandiko iri mu dosiye Mbonimpa yatanze ivuga ko ruzwi muri Congo yakozwe na Inspecteur de police, mu gihe CORAR yo yahawe inyandiko n’ukuriye Service de communication aho muri Congo yemeza ko ukuri kwayo gushidikanywaho (l’autenticité de ce permis est mise en doute),

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kandi iyo service ariyo ishinzwe gutanga impushya zo gutwara imodoka, naho Inspecteur de Police akaba nta bubasha abifitiye. [7] Arasaba Urukiko ko ubwo hari ibyemezo bibiri bitandukanye, Urukiko rwategeka irindi perereza kugira ngo hemezwe amakuru nyayo kuri authenticité de permis. Avuga ko ikindi kigaragaza ko urwo ruhusa rutakwizerwa nk’urwatanzwe mu buryo bukurikije amategeko, ari uko rugaragaza ko Hakizayezu yavukiye i Goma mu gihe attestation de mariage yerekana ko avuka Cyuve- Musanze. [8] Mbonimpa n’umwunganira bavuga ko Urukiko Rukuru rw’Ubucuruzi rwasobanuye neza ibijyanye n’urwo ruhushya, na dosiye ikaba igaragaza inyandikomvugo y’impanuka yakozwe n’inzego zibifitiye ububasha, ndetse kuwa 03/06/2011 urwego rubifitiye ububasha muri Repubulika iharanira Demokarasi ya Congo (Inspecteur de Police) rukaba rwaremeje ko urwo ruhushya baruzi kandi barwemera. [9] Basobanura ko kuba hari abayobozi b’i Goma bavuga ko ukuri kw’urwo ruhushya gushidikanywaho bitavuga ko atarirwo cyangwa rudahari, kuko mu dosiye harimo PV y’impanuka yakozwe n’ababifitiye ububasha, nko ku rupapuro rwa kane bavuga ko nyakwigendera yari afite uruhushya rwo gutwara imodoka rwatangiwe muri Congo rufite catégorie zitandukanye; iyo nyandiko ikaba nta yindi ihari iyivuguruza kimwe n’uko batayikemanga, ahubwo Urukiko rukaba rwasuzuma niba CORAR ifite ububasha bwo kurenga imbibi ijya kureba ibyangombwa aho kwandikira Police ngo ibe yakora dosiye y’inyongera(dossier subséquent). [10] Urukiko rusanga, kuba ibyemezo byatanzwe n’abayobozi bo muri Congo bivuguruzanya ku byerekeye uruhushya rwo gutwara imodoka bitarigeze bisabwa n’inzego z’u Rwanda zibifitiye ububasha, buri mu buranyi ariwe wishakiye icye kandi bikaza bivuguruzanya, byongeye hakaba nta n’umwe muri bo wigeze aregera inyandiko mpimbano mu buryo buteganywa n’ingingo ya 46 y‘Itegeko ryo ku wa 12/06/2004 ryerekeye ibimenyetso mu manza n’itangwa ryabyo, ibyo bituma nta mpamvu hashingirwa kuri ibyo byemezo, mu gihe Ubugenza cyaha bw’u Rwanda bwakoze iperereza ku mpanuka yabaye bwavuze ko bwanabonye uruhushya rw’uwari utwaye iyo modoka n’ibiruranga byose ntibugire icyo burukemanga cyangwa se ababuranyi ngo babugaragarize ko hari inenge rufite. B. Ku byerekeye indishyi zisabwa muri uru rubanza 1. Indishyi zijyanye n’agaciro k’imodoka yangiritse [11] Uburanira CORAR A.G. Ltd avuga ko Urukiko Rukuru rw’Ubucuruzi rwagenye indishyi zirengeje agaciro kishingiwe kandi zidateganywa mu masezerano, kuko rwemeje agaciro k’imodoka ka 25.000.000 frw kandi imodoka yarishingiwe ku gaciro ka 17.000.000 frw (valeur assurée), mu gihe ahubwo amasezerano ateganya ko iyo habaye impanuka, agaciro kishyurwa ari ako imodoka yari isigaranye umunsi w’impanuka. [12] Asobanura ko ingingo ya 45 y’amasezerano iteganya ko amafaranga yishyurwa ku mpanuka y‘imodoka angana n’agaciro iyo modoka yari ifite ikora impanuka (valeur actuelle), bivuze ko agaciro k’iyo modoka kari kubarirwa kuri 17.000.000 frw hagakurwamo amortissement ya 2% buri kwezi, ku mezi 9 yarimaze ikora, ni ukuvuga 18%, hagakurwamo

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n’agaciro k’igikanka (valeur de l’épave)ka 10%, maze bigahura n’ayo impuguke Nikwigize yemeje ko imodoka yakoze impanuka ifite agaciro ka 12.546.000 frw, ariyo mafaranga Mbonimpa yagombye guhabwa aho kubarirwa 25.000.000 frw batazi iyo Urukiko rwayakuye. [13] Mbonimpa n’umwunganira bavuga ko iyo ngingo nta shingiro ifite kuko CORAR yaba yirengagiza ingaruka zo kutubahiriza ibyo yasezeranye, kandi itegeko n° 45/2011 ryo kuwa 25/11/2011 rigenga amasezerano, mu ngingo yaryo ya 65 na 81 zivuga ko amasezerano adateganya gusa icyemejwe, ahubwo yongeraho ingaruka, ugushyira mu kuri, imigenzereze cyangwa amategeko byageneye inshingano bikurikije kamere yayo, kandi kwica amasezerano yose, bitanga uburenganzira ku ndishyi z’akababaro zishingiye ku nshingano zo gukora igisabwa zitararangira. [14] Bavuga ko CORAR itubahirije amasezerano ku gihe, kandi agaciro k’imodoka kishingiwe ari 17.000.000 frw, ako gaciro kakaba kaguma uko kari, naho kuba Urukiko rwarayiciye 25.000.000 frw bikaba ari ingaruka ku kutubahiriza amasezerano ku gihe, kuko nyuma y’impanuka Mbonimpa yagombaga kugurirwa indi modoka nshya, kandi ku isoko itaboneka kuri 17.000.000 frw. [15] Urukiko rurasanga, nta mpamvu Mbonimpa agaragaza yo kuba hatakwubahirizwa amasezerano y’ubwishingizi yagiranye na CORAR, ateganya ko mu gihe impanuka izatuma iyo modoka yangirika yose (en cas de perte totale), CORAR izishyura imodoka hakurikijwe agaciro yari ifite mu gihe yakoraga impanuka (la valeur vénale au jour du sinistre), naho izindi ndishyi zaba ziterwa no kutubahiriza amasezerano ku gihe, zikaba zasobanurwa ukwazo zititiranyijwe n’iz’agaciro k’imodoka ubwayo. [16] Urukiko rusanga rero, mugihe Mbonimpa atigeze avuguruza ko agaciro k’imodoka umunsi ikora impanuka ari 12.546.000 frw nk’uko byagaragajwe n’impuguke Nikwigize, nta yandi mafaranga yagenerwa ku bijyanye n’agaciro k’imodoka usibye ayo ngayo. 2. Indishyi zijyanye n’amafaranga imodoka yagombaga kuba yarakoreye. [17] Uburanira CORAR avuga ko izo ndishyi Mbonimpa atagomba kuzihabwa kuko imodoka yari itakibasha gusubira mu muhanda, kandi iyo bimeze bityo nta ndishyi mbonezamusaruro zibarwa kuko iyo modoka iba itagomba kubyara umusaruro kuko itari igishoboye kujya mu muhanda, Urukiko rukazabishingira ku rubanza RCAA 0001/11/CS rwaciwe kuwa 13/01/2012, ku gika cya 12 urupapuro rwa 4. [18] Mbonimpa n’umwunganira bavuga ko ku birebana n’indishyi mbonezamusaruro, kuba imodoka yari igenewe gukora imirimo y’ubucuruzi harimo gutwara ibintu, imodoka ikaba yarangiritse ku buryo itakongera gukora, ayo akaba ari amakuba Mbonimpa yagize, umwishingizi we CORAR ntiyamugobokemo, ariyo mpamvu kutishyurira igihe bitera ingaruka zo kwishyura menshi. [19] Mu bujurire bwuririye ku bundi, barasaba ko Mbonimpa yagenerwa indishyi zibariwe kuri 50.000 frw iyo modoka yinjizaga ku munsi, bityo, Mbonimpa agahabwa 18.700.000 frw yasabaga ku mezi 17 hakiyongeraho 14.300.000 frw y’amezi agera kuri 13 uhereye kuwa 27/09/2012 urubanza rumaze gucibwa kugeza mu kwa 10/2013 aburana mu Rukiko rw’Ikirenga.

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[20] Uburanira CORAR we avuga ko amafaranga 50.000 frw ku munsi Mbonimpa avuga ko imodoka yakoreraga ari ikirenga atanagaragariza ibimenyetso, Urukiko rusanze izo ndishyi zigomba kwishyurwa hakaba hashingirwa ku biciro biteganywa na RURA ku byerekeye amafaranga imodoka zikorera. [21] Urukiko rusanga, kuba impanuka yarabaye kuwa 04/09/2010, nyuma hakaba inyandiko zinyuranye hagati ya Mbonimpa na CORAR zijyanye n’ikibazo cy’ubwishyu Mbonimpa yasabaga, kugeza ubwo aregeye Urukiko byananiranye, bikagaragaza ko habaye kwanga kwishyura, kandi ari yo yari inshingano ya CORAR hakurikijwe amasezerano y’ubwishingizi basinyanye, iryo akaba ari ikosa ryateje Mbonimpa igihombo kigomba kuryozwa CORAR yagiteje, hakurikijwe ingingo ya 258 y’igitabo cya gatatu cy’urwunge rw’amategeko mbonezamubano, iteganya ko “Igikorwa cyose cy’umuntu cyangirije undi gitegeka nyirugukora ikosa rigikomokaho kuriha ibyangiritse”. [22] Urukiko rusanga urugero rw’amafaranga 50.000 frw Mbonimpa avuga ko imodoka yakoreraga ku munsi atari ikirenga ku modoka y’ubwoko bwa Daihatsu ikora imirimo y’ubwikorezi, ariko hakaba hakwiye kuvanwamo 40% y’ibigenda ku modoka byose, hagasigara 30.000 frw iyo modoka yabasha gukorera mu minsi 22 mu kwezi, harebwe ko hari iminsi ibiri itakora mu cyumweru kubera impamvu zinyuranye z’irimo no gukoreshwa kwayo. [23] Urukiko rurasanga rero, amafaranga imodoka ya Mbonimpa yashoboraga kuba yarinjije iyo CORAR imuha uburyo kwishakira indi modoka, yabarwa kuva ku munsi CORAR yaregeye Urukiko kuwa 03/05/2012 kugeza ku munsi w’isomwa ry’urubanza ku rwego rwa nyuma kuwa 15/11/2013, ni ukuvuga mu mezi 18 n’iminsi cumi n’ibiri (12), yose akaba = 12.240.000 frw. [24] Kubera ariko ko amafaranga avuzwe haruguru atari ayo imodoka yari yinjije ngo tuvuge ko yabuze yari yayakoreye, ahubwo ari ayo imodoka yabashaga kuba yarinjije iyo iramuka ikoze neza nta nkomyi muri kiriya gihe cyavuzwe, byumvikana ko Mbonimpa ari amahirwe yavukijwe144 yo kwinjiza ariya mafaranga (perte de chance), ayo mahirwe rero ubwo bigaragara ko yari menshi kuko imodoka yari isanzwe ikora, akaba yagereranyirizwa kuri 80% y’amafaranga yashoboraga kuba yakorera, bityo, indishyi Mbonimpa akwiye guhabwa zikaba 9.792.000 frw. 3. Indishyi z’akababaro Mbonimpa asaba [25] Usibye indishyi za 3.000.000 frw Mbonimpa yagenewe n’Urukiko Rukuru rw’Ubucuruzi kubera urupfu rw’umushoferi wari n’umugabo we wari utwaye imodoka, arasaba indishyi z’akababaro zingana na 3.000.000 frw, uburanira CORAR akavuga, mu bujurire bwuririye ku bundi, ko n’izo Urukiko Rukuru rw’Ubucuruzi rwamugeneye za 1.000.000 frw zitagombaga kubaho, mu gihe yari agenewe indishyi mbonezamusaruro.

144 Abahanga mu mategeko basobanura ko kuvutswa amahirwe bitandukanye no kuvutswa inyungu nyakuri zari zitegerejwe, indishyi zitangwa iyo ari amahirwe umuntu yavukijwe zikaba zidashobora kungana n’izari gutangwa iyo haza kuba ari inyungu nyakuri yavukijwe. Ni byo Philippe Le Tourneau asobanura mu gitabo cye, Droit de la responsabilité et des contrats, 8ème edition, Dalloz, février 2010, p 1419-1420, aho agira ati: “ La perte de chance implique toujours l’existence d’un aléa; c’est ce qui la distingue du strict gain manqué, dont l’obtention aurait été certaine si le fait dommageable n’était pas survenu. La réparation est donc en principe nécessairement inférieure à l’avantage que la victime escomptait retirer de l’événement en question”.

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[26] Urukiko rusanga nta bisobanuro Mbonimpa atanga ku ndishyi z’akababaro asaba usibye kuvuga ko CORAR yamuruhije, akaba rero ntazo yagenerwa, mu gihe yagenewe iz’imbonezamusaruro zibariwe ku gihe CORAR yamaze yanze kumuha indishyi z’imodoka ye yakoze impanuka. 4. Indishyi z’ikurikiranarubanza n’igihembo cy’Avoka. [27] Ku bijyanye n’amafaranga 2.000.000 frw Mbonimpa asaba y’ikurikiranarubanza n’igihembo cya avoka ku rwego rw’Urukiko rw’Ikirenga, Urukiko rurasanga, n’ubwo bigaragara ko yagombye kwiyambaza avoka ahemba akagira n’ibyo atanga ku ikurikiranarubanza, nta bimenyetso yerekana ku rugero rw’izo ndishyi, bityo, mu bushishozi bw’Urukiko akaba yagenerwa 1.000.000 frw ku nzego zombi yaburaniyemo. III. ICYEMEZO CY’URUKIKO [28] Rwemeje ko ubujurire bwa CORAR bufite ishingiro kuri bimwe; [29] Rwemeje ko ubujurire bwa Mbonimpa bwuririye ku bundi bufite ishingiro kuri bimwe; [30] Rutegetse CORAR Ltd kwishyura Mbonimpa Solange 12.546.000 frw y‘indishyi ku modoka ye yangijwe n’impanuka, 9.792.000 frw y’indishyi mbonezamusaruro, 3.000.000 frw y’indishyi ku mushoferi w’iyo modoka waguye muri iyo mpanuka, zikaba zitarajuririwe, na 1.000.000 frw y’igihembo cya avoka n’ikurikiranarubanza, yose hamwe akaba 26.338.000 frw; [31] Rutegetse CORAR Ltd na Mbonimpa Solange kwishyura buri wese icya ½ cy’amagarama y’uru rubanza, angana na 22.100 frw, ni ukuvuga 11.050 frw buri wese.

6. CYAMUNARA NZATUNGA N’UNDI v. BPR BANK RWANDA PLC [Rwanda URUKIKO RW’UBUJURIRE – RCOMA 00021/2022/CA (Ngagi, P.J., Kamere na Rutazana, J.) 28 Kamena 2024] Amategeko agemga imiburanishirize y’imanza z’ubucuruzi – Amasezerano y’inguzanyo – Ingwate – Kugurisha mu cyamunara ingwate y’ubereyemo Banki umwenda – Ubereyemo Banki umwenda utarawishyuye wose nubwo ingwate yatanze yagurishwa mu cyamunara ariko ntimaremo uwo mwenda, agomba kwishyura amafaranga asigaye kugirango wose ube wishyuwe. Incamake y’ikibazo: Nzatunga yagiranye amasezerano y’inguzanyo y’ubwubatsi na BPR Bank Rwanda Plc, ahwabwa amafaranga angana na 250.000.000 Frw yishingirwa n’umugore we Nyiramubyeyi Josiane ndetse atanga n’ingwate. Yaje kunanirwa kwishyura iyo nguzanyo yose, yandikirwa yihanangirizwa ndetse nyuma Banki ibiherewe uburenganzira n’Umwanditsi Mukuru igurisha mu cyamunara ingwate yahawe, ariko amafaranga yavuyemo ntiyabasha kwishyura

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umwenda wose warugezwemo, bituma itanga ikirego mu Rukiko rw’Ubucuruzi isaba Nzatunga na Nyiramubyeyi gufatanya kuyishyura hashingiwe ku masezerano y’inguzanyo n’ay’ubwishingire. Urukiko rw’Ubucuruzi rwemeje ko Nzatunga Ruvuguta Emmanuel na Nyiramubyeyi Josiane kuyishyura 211.334.378 Frw yasigaye ku mwenda nyuma ya cyamunara. Nzatunga na Nyiramubyeyi bajuririye icyo cyemezo mu Rukiko Rukuru rw’Ubucuruzi bavuga batagombaga gutegekwa kwishyura amafaranga nyuma yuko ingwate batanze yatejwe cyamunara. Urukiko Rukuru rw’Ubucuruzi rwemeje ko ubujurire nta shingiro, rwemeza ko Nzatunga na Nyiramubyeyi babereyemo umwenda BPR ungana na 129.341.174 Frw aho kuba 211.334.378 Frw yemejwe mu rubanza rwajuririwe. Nzatunga na Nyiramubyeyi bajuririye mu Rukiko rw’Ubujurire bavuga ko nyuma yo kugurisha mu cyamunara ingwate bari bayihaye, nta yandi mafaranga bagombaga gutegekwa kwishyura BPR Bank Rwanda. Bakavugako ingwate zari zifite agaciro karenze umwenda bari bayibereyemo; ko rero BPR Bank Rwanda Plc yagombaga kuyigurisha ikiyishyura umwenda wose gucungana n’icyo gihe igahita igurisha ingwate yahawe hanyuma ikiyishyura umwenda wose. BPR Bank Rwanda Plc yo yiregura ivuga ko kuba ingwate zaratanzwe ariko mu kuzigurisha ntizivemo amafaranga yakwishyura umwenda wose babereyemo BPR Bank Rwanda Plc bidasobanuye ko umwenda usigaye utagomba kwishyurwa hifashishijwe indi mitungo batunze cyangwa bazatunga kuko umwenda urangira ari uko wishyuwe wose. Incamake y’icyemezo: Kuba ingwate yatanzwe n’ubereyemo Banki umwenda yagurishwa mu cyamunara ikavamo amafaranga atishyuye umwenda wose wayo, ntibivanaho inshingano yo kwishyura amafaranga asigaye nyuma yo kugurisha iyo ngwate, kuko ubwishyu bwanashakirwa no mu yindi mitungo y’ubereyemo Banki umwenda. Ubujurire nta shingiro bufite. Nta mategeko yashingiweho Imanza zifashishijwe: RCOMAA 00079/2016/SC-RCOMAA 0085/16/CS; EQUITY BANK RWANDA Ltd na Barawigirira Issa rwaciwe n’Urukiko rw’Ikirenga kuwa 30/11/2017. RCOMA 00008/2021/CA; Bank of Kigali Plc na Musabyimana Spéciose rwaciwe n’Urukiko rw’Ubujurire ku wa 10/06/2022. Urubanza I. IMITERERE Y’URUBANZA [1] Ku wa 18/09/2015, Nzatunga Ruvuguta Emmanuel yagiranye amasezerano n’icyahoze ari BPR Ltd (nyuma yaje guhinduka BPR Bank Rwanda Plc) ahabwa inguzanyo y’ubwubatsi

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ingana na 250.000.000 Frw yishingirwa n’umugore we Nyiramubyeyi Josiane ndetse atanga ingwate. Ayo masezerano Nzatunga Ruvuguta Emmanuel ntiyashoboye kuyubahiriza bituma BPR Ltd isaba Umwanditsi Mukuru muri RDB uruhushya rwo kugurisha mu cyamunara ingwate yahawe, irabuhabwa ariko amafaranga yavuye mu cyamunara ntiyashobora kurangiza umwenda wose, BPR Plc itanga ikirego mu Rukiko rw’Ubucuruzi isaba kwishyurwa amafaranga yose hamwe angana na 248.693.532 Frw, akubiyemo 186.797.202 Frw y’umwenda remezo, 35.975.151 Frw y’inyungu zisanzwe, 25.921.179 Frw y’inyungu z'ubukererwe, Nzatunga Ruvuguta Emmanuel n’umugore we Nyiramubyeyi Josiane bagafatanya kuyishyura hashingiwe ku masezerano y’inguzanyo n’ay’ubwishingire bashyizeho umukono; bakanishyura 200.000 Frw y’ikurikiranarubanza na 800.000 Frw y’igihembo cya Avoka. [2] Abaregwa bireguye bavuga ko ikirego cya BPR Ltd nta shingiro gifite kuko mu ibaruwa y’integuza yandikiye Nzatunga Ruvuguta Emmanuel ku wa 13/12/2017', imwihanangiriza kwishyura bwa nyuma yamumenyesheje umwenda agomba kwishyura ungana na 238. 206. 717 Frw (umwenda remezo, inyungu zisanzwe n’iz’ubukererwe), ngo bivuze ko iyo yishyura ayo mafaranga nta deni yari kuba asigayemo; muri iyo baruwa inamumenyesha ko mu buryo impande zombi zateganyije mu ngingo ya 11 y’amasezerano buzakoreshwa inguzanyo n’itishyurwa banki yahisemo kugurisha ingwate; ko rero mu gihe izo ngwate zagurishijwe mu cyamunara bitangiwe uburenganzira n’Umwanditsi Mukuru zikegukanwa na BPR Ltd, iyi Banki itari guhindukira ngo ibarege mu Rukiko ivuga ko ibishyuza amafaranga yasigaye ku mwenda ngo kuko mu masezerano impande zombi zagiranye nta hateganyijwe ko nihagira amafaranga asigara nyuma yo kugurisha ingwate banki iziyambaza inzira yo kuregera urukiko. Naho ku bijyanye n’ingano y’amafaranga bishyuzwa bavuga ko nyuma yo kubaha integuza, Banki itagombaga gukomeza kubara inyungu kuko binyuranyije n’amategeko. [3] Mu rubanza RCOM 01527/2018/TC rwaciwe n’Urukiko rw’Ubucuruzi ku wa 03/12/2020, Urukiko rwemeje ko ikirego cya BPR Plc gifite ishingiro, rutegeka Nzatunga Ruvuguta Emmanuel na Nyiramubyeyi Josiane kuyishyura 211.334.378 Frw yasigaye ku mwenda nyuma ya cyamunara, 200.000 Frw y’ikurikiranarubanza na 20. 000 Frw yatanzeho ingwate y’amagarama irega. [4] Nzatunga Ruvuguta Emmanuel na Nyiramubyeyi Josiane bajuririye urwo rubanza mu Rukiko Rukuru rw’Ubucuruzi bavuga ko icyo barunenga ari uko bategetswe kwishyura amafaranga yasigaye nyuma y’uko ingwate batanze zitejwe cyamunara, kuba Urukiko rutarashyizeho umuhanga mu ibaruramari (expert-comptable) kandi yarasabwe n’abaregwa, no kuba rwaragiye rwivuguruza mu byemezo rwafashe. [5] Mu rubanza RCOMA 00921/2020/HCC rwaciwe ku wa 18/11/2021, Urukiko Rukuru rw’Ubucuruzi rwemeje ko ubujurire bwatanzwe na Nzatunga Ruvuguta Emmanuel na Nyiramubyeyi Josiane bufite ishingiro naho ubwa BPR Plc nta shingiro bufite ; ko umwenda Nzatunga Ruvuguta Emmanuel na nyiramubyeyi Josiane bagomba kwishyura BPR Plc ungana na 129.341.174 Frw aho kuba 211.334.378 Frw yemejwe mu rubanza rwajuririwe; rutegeka Nzatunga Ruvuguta Emmanuel na Nyiramubyeyi Josiane kwishyura BPR Plc uwo mwenda hiyongereyeho amafaranga y’ikurikiranarubanza, ay’igihembo cya Avoka n’amagarama bategetswe kwishyura ku rwego rwa mbere.

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[6] Urukiko kandi rwasanze atari ngombwa ko hashyirwaho umuhanga wo kugaragaza ingano y’umwenda kuko ibimenyetso byashingiweho bigizwe na « Final notice » na Raporo za cyamunara ndetse n’amasezerano y’inguzanyo bihagije mu kugaragaza ukuri ku bijyanye n’umwenda abaregwa bishyuzwa, cyane ko nta muburanyi wigeze akemanga ibyo bimenyetso. [7] Nzatunga Ruvuguta Emmanuel na Nyiramubyeyi Josiane bongeye kujuririra urwo rubanza mu Rukiko rw’Ubujurire na BPR Bank Rwanda Plc itanga ubujurire bwuririye ku bwabo, urubanza rwandikwa kuri RCOMAA 00021/2022/CA maze nyuma y’imihango ntegurarubanza ruhabwa itariki y’iburanisha yo ku wa 14/05/2024 ariko kuri uwo munsi ntirwaburanishwa kuko uhagarariye Nzatunga Ruvuguta Emmanuel yari mu kiruhuko cy’uburwayi. [8] Urubanza rwaburanishijwe mu ruhame ku wa 20/05/2024, Nzatunga Ruvuguta Emmanuel na Nyiramubyeyi Josiane bahagarariwe na Me Murera Valérie naho BPR Bank Rwanda Plc ihagarariwe na Me Mugemanyi Vedaste, iburanisha rirapfundikirwa ababuranyi bamenyeshwa ko urubanza ruzasomwa ku wa 07/06/2024, kuri uwo munsi Urukiko rufata icyemezo cyo kongere gupfundura iburanisha kugira ngo ababuranyi barugezeho ibisobanuro ku nyandiko bashyize muri dosiye nyuma y’iburanisha. [9] Iburanisha ryapfunduwe ku wa 13/06/2024, ababuranyi bahagarariwe mu buryo bumwe n’ubwavuzwe haruguru, bageza ku Rukiko ibisobanuro ku bijyanye n’ibarwa ry’umwenda waregewe, runasaba BPR Bank Rwanda Plc gushyira muri dosiye inyandiko isobanura mu buryo burambuye uko uwo mwenda wabazwe, abaregwa nabo bakazagira icyo bayivugaho, Urukiko rukazasuzuma niba rwazaca urubanza bitabaye ngombwa ko hongera kuba iburanisha, ababuranyi barabyemera, isomwa ry’urubanza rishyirwa ku wa 28/07/2024; ku wa 19/06/2024 Me Mugemanyi Vedaste ashyira muri dosiye inyandiko igaragaza uburyo BPR Bank Rwanda Plc yabaze umwenda, naho ku wa 23/06/2024 Me Murera Valérie ashyira muri dosiye inyandiko zigaragaza uko Nzatunga Ruvuguta Emmanuel yagiye yishyura umwenda n’ingano y’amafaranga amaze kwishyura, Urukiko rusanga bihagije ngo ruce urubanza. [10] Mu myanzuro no mu miburanire yabo Nzatunga Ruvuguta Emmanuel na Nyiramubyeyi Josiane bavuga ko icyo banenga urubanza rwajuririwe ari uko Urukiko rwemeje ko bagomba kwishyura andi mafaranga atari ngombwa yiswe umwenda wasigaye nyuma y’uko hagurishijwe mu cyamunara ingwate batanze zigenewe kwishyura umwenda wose, ntirunahe agaciro ibyo basabye ko hashyirwaho umuhanga wo kugaragaza umwenda nyakuri ukwiye kwishyurwa mu gihe nta kimenyetso na kimwe BPR Bank Rwanda Plc yatanze kigaragaza umwenda nyawo udashidikanywaho ibishyuza n’uko wabazwe; basaba Urukiko kwemeza ko nyuma y’amafaranga y’umwenda bishyuye n’ingwate batanze zikegukanwa na BPR Bank Rwanda Plc, nta yandi mafaranga bagomba kwishyuzwa; ariko Urukiko rwabibona ukundi bagategekwa kwishyura ikinyuranyo hagati y’inguzanyo bahawe n’amafaranga yose bishyuye; basaba no kugenerwa amafaranga y’ikurikiranarubanza n’igihembo cya Avoka. [11] Uhagarariye BPR Bank Rwanda Plc avuga ko ubwo bujurire nta shingiro bufite kuko mu kubara umwenda usigaye nyuma yo kugurisha ingwate muri cyamunara hadashingirwa ku gaciro k’ingwate kagaragajwe n’igenagaciro igihe hatangwaga inguzanyo, ahubwo hashingirwa ku mafaranga yavuye muri cyamunara ; avuga kandi ko atari ngombwa ko hashyirwaho umuhanga

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kuko ibimenyetso biri muri dosiye bihagije mu kugaragaza ingano y’umwenda ugomba kwishyurwa. [12] Uhagarariye BPR Bank Rwanda Plc kandi yatanze ubujurire bwuririye ku bundi, asaba Urukiko gutegeka Nzatunga Ruvuguta Emmanuel na Nyiramubyeyi Josiane kwishyura umwenda remezo n'inyungu zawo zibaze kugeza urubanza rubaye itegeko, kuko ari bo bakomeje kujurira aho kwishyura amafaranga bategetswe n’urukiko bigakomeza guteza banki igihombo ; bakishyura n’amafaranga y’ikurikiranarubanza n'igihembo cya Avoka kuri uru rwego. [13] Hashingiwe ku mpaka zagaragajwe haruguru, Urukiko rurasuzuma ibibazo bikurikira bigize urubanza : a) Kumenya niba abajuriye batagomba kwishyura BPR Bank Rwanda Plc amafaranga y’umwenda wasigaye nyuma y’uko ingwate batanze zigurishijwe ; b) Kumenya ingano y’umwenda ugomba kwishyurwa, mu gihe byaba bigaragaye ko bagomba kuwishyura; c) Kumenya niba amafaranga y’ikurikiranarubanza n’igihembo cya Avoka asabwa muri uru rubanza afite ishingiro.

II. ISESENGURA RY’IBIBAZO BIGIZE URUBANZA

1. Kumenya niba abajuriye batagomba kwishyura BPR Bank Rwanda Plc amafaranga y’umwenda wasigaye nyuma y’uko ingwate batanze zigurishijwe [14] Me Murera Valérie, uhagarariye Nzatunga Ruvuguta Emmanuel na Nyiramubyeyi Josiane bajuriye, avuga ko ubujurire bwabo bugamije kugaragaza ko nyuma yo kugurisha mu cyamunara ingwate bari bayihaye, nta yandi mafaranga bagombaga gutegekwa kwishyura BPR Bank Rwanda Plc kuko nta bundi burenganzira iyo Banki yari ifite bwo kubarega ibishyuza amafaranga y’inyongera ku mwenda arenze ku ngwate yahawe kandi yegukanye, kuko kugeza ku wa 07/12/2017 ubwo BPR Bank Rwanda Plc yabonaga ko bananiwe kwishyura ikabandikira ibihanangiriza bwa nyuma, izo ngwate zari zifite agaciro karenze umwenda bari bayibereyemo; ko rero BPR Bank Rwanda Plc yagombaga gucungana n’icyo gihe igahita igurisha ingwate yahawe hanyuma ikiyishyura umwenda wose aho gutegereza kubikora mu mwaka wa 2019. [15] Akomeza asobanura ko gukomeza kubara umwenda n’inyungu zawo nyuma y’uko ingwate zigurishijwe muri cyamunara binyuranyije n’ingingo ya 15 y’Itegeko N° 10/2009 ryo ku wa 14/05/2009 ryerekeye ubugwate ku mutungo utimukanwa145, n’ingingo ya 11 y’amasezerano

145 Ingingo ya 15 y’Itegeko N° 10/2009 ryo ku wa 14/05/2009 ryerekeye ubugwate ku mutungo utimukanwa igira iti : “Igihe uwatanze ingwate atabashije kwishyura, uwahawe ingwate ashobora gusaba Umwanditsi Mukuru gukoresha bumwe mu buryo bukurikira : 1° gushyiraho umuntu uhabwa gucunga ingwate n’ibiyikomokaho ; 2° gukodesha ingwate abyumvikanyeho n’uwatanze ingwate ; 3° kwegukana ingwate abyumvikanyeho n’uwatanze ingwate ; 4° kugurisha ingwate abyumvikanyeho n‟uwatanze ingwate.

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y’inguzanyo impande zombi zagiranye146 kuko ko BPR Rwanda Plc yemeye ingwate imaze kubona ko zizishyura umwenda wose igihe abajuriye bazaba bananiwe kwishyura, ko rero itakomeza kuvuga ko hari umwenda bayibereyemo igendeye ku makosa yayo yo kutagurisha ingwate mu gihe gikwiriye, n’aho izigurishirije ikaba ari yo izegukana mu gaciro kazo kose bityo ikaba nta gihombo yagize; asoza asaba Urukiko kwemeza ko nta deni rya BPR Bank Rwanda Plc, Nzatunga Ruvuguta Emmanuel na Nyiramubyeyi Josiane basigayemo. [16] Me Mugemanyi Vedaste, uhagarariye BPR Bank Rwanda Plc, avuga ko amasezerano impande zombi zagiranye agaragaza ko Nzatunga Ruvuguta Emmanuel yahawe inguzanyo ingana na 250.000.000 Frw, ubwo cyamunara y’ingwate yatanze yatangiraga tariki ya 07/12/2017 akaba yari afite umwenda yakereranywe ungana na 238.206.717 Frw, kandi muri cyamunara hakaba haravuyemo 120.000.000 Frw nk’uko bigaragazwa na Raporo za cyamunara; mu gihe ayo mafaranga yavuye muri cyamunara yishyurwaga umwenda ukaba wari wazamutse ugeze kuri 248.693.532 Frw, bityo abajuriye bakaba batakwirengagiza umwenda usigaye batishyuye n’inyungu zawo ngo bumve ko BPR Bank Rwanda Plc yareka kuwishyuza; avuga ko ibi byaba ari akarengane kuri BPR Bank Rwanda Plc kuko amafaranga itanga nk’inguzanyo aba agomba kugaruka n'inyungu zayo, abajuriye bakaba nta kimenyetso batanga kigaragaza ko bishyuye umwenda wose n'inyungu zawo zose. [17] Akomeza avuga ko imitungo y’umuntu ari ingwate y’abo abereyemo umwenda, bityo kuba abajuriye baratanze ingwate ariko mu kuzigurisha ntizivemo amafaranga yakwishyura umwenda wose babereyemo BPR Bank Rwanda Plc bidasobanuye ko umwenda usigaye utagomba kwishyurwa hifashishijwe indi mitungo batunze cyangwa bazatunga kuko umwenda urangira ari uko wishyuwe wose. UKO URUKIKO RUBIBONA [18] Impaka kuri iki kibazo zishingiye ku kumenya niba nyuma y’uko ingwate abajuriye bahaye BPR Bank Rwanda Plc zigurishijwe ariko umwenda wose bari bayifitiye ntushobore kwishyurwa nta yandi mafaranga iyi Banki ikwiriye kubishyuza hashingiwe ku mpamvu y’uko n’ubundi izo ngwate zari zigamije kugaruza inguzanyo bahawe mu gihe batabashije kuyishyura kandi BPR Bank Rwanda Plc ikaba ari yo yazegukanye mu cyamunara. [19] Ikibazo gisa n’iki cyasuzumwe mu rubanza RCOMAA 00079/2016/SC-RCOMAA 0085/16/CS rwaciwe n’Urukiko rw’Ikirenga haburana EQUITY BANK RWANDA Ltd na Barawigirira Issa, aho mu gika cyarwo cya 30 Urukiko rwasanze hakurikijwe ibiteganywa

Mu gihe uwatanze ingwate atubahiriza inshingano ze zo kwishyura nk‟uko biteganyijwe mu masezerano y‟ubugwate, uwahawe ingwate yandikira uwatanze ingwate amwibutsa inshingano atubahirije akagenera kopi Umwanditsi Mukuru. Imenyesha risabwa mu gika cya mbere cy’iyi ngingo rigomba kugaragaza ibyo atishyuye n’uko bingana n’uko uwahawe ingwate ashobora gukoresha inzira zemewe n’amategeko kugira ngo haboneke ubwishyu buvuye mu ngwate yagwatirijwe. 146 Mu ngingo ya 10 y’amasezerano impande zombi zagiranye, uwahawe inguzanyo yemeye ko mu gihe azaba atubahirije amasezerano, kandi nyuma y’uko Banki imuhaye integuza, izakoresha bumwe mu buryo bukurikira izasanga aribwo bukwiriye hakurikijwe amategeko agenga ingwate, kugira ngo yiyishyure: gucunga ingwate, gukodesha ingwate, kuyegukana cyangw akuyigurisha.

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n’ingingo ya 64147 y’Itegeko N°45/2011 ryo ku wa 25/11/2011 rigenga amasezerano, kuba amafaranga yavuye muri cyamunara atarahwanye n’umwenda wose Barawigirira Issa yari abereyemo EQUITY BANK RWANDA Ltd, ibyo bivuze ko Barawigirira Issa agomba kwishyura umwenda wasigaye nyuma yo kugurisha ingwate. [20] Ibi byanagarutsweho n’Urukiko rw’Ubujurire mu rubanza RCOMA 00008/2021/CA rwaciwe ku wa 10/06/2022 haburana Bank of Kigali Plc na Musabyimana Spéciose, aho mu gika cya 20, Urukiko rwasanze nta mpamvu yatuma Musabyimana Spéciose adategekwa kwishyura umwenda wasigaye nyuma yo kugurisha ingwate muri cyamunara mu gihe atagaragaza ko yawishyuye, cyane ko gutanga ingwate no kwishyura umwenda ari ibintu bibiri bitandukanye, ariyo mpamvu ingwate igurishwa kugira ngo amafaranga avuyemo abashe kwishyura umwenda, mu gihe iguzwe amafaranga make atakwishyura umwenda wose, ubwishyu bugashakirwa no mu yindi mitungo y’ubereyemo Banki umwenda. [21] Urukiko rw’Ubujurire kandi rwasobanuye ko kuba uwahawe inguzanyo avuga ko nta mafaranga agombaga gutegekwa kwishyura Banki kuko ingwate yatanze yari ihagije mu kwishyura umwenda yari ayifitiye nta shingiro bifite, kuko iyo ngwate itashoboye kwishyura uwo mwenda. Ibi Urukiko rwabishingiye ku byasobanuwe n’abahanga Philippe MALAURIE na Laurent AYNES mu gitabo cyabo Droit des sûretés, 13ème édition, Paris 2019, pp. 428-429, ko ingwate ari uburenganzira butangwa n’itegeko, urubanza cyangwa amasezerano, bushingiye ku mutungo utimukanwa cyangwa ku bwoko runaka bw’imitungo yimukanwa bwemerera ufitiwe umwenda gukurikira uwo mutungo aho waba uri hose. [22] Uru rukiko rushingiye ku bisobanuro byatanzwe mu manza zavuzwe haruguru, rurasanga ibyo Nzatunga Ruvuguta Emmanuel na Nyiramubyeyi Josiane bavuga ko nta yandi mafaranga y’umwenda bagomba kwishyura BPR Bank Rwanda Plc nyuma y’uko yegukanye ingwate bayihaye binyuze muri cyamunara kuko izo ngwate zari zigenewe kugaruza umwenda wose kandi zikaba zari zifite agaciro karuta umwenda bahawe, nta shingiro bifite; bityo hakaba nta mpamvu yatuma batishyura BPR Bank Rwanda Plc amafaranga y’umwenda yasigaye nyuma y’uko ingwate bahaye banki igurishijwe ariko ntishobore kwishyura umwenda wose. [23] Urukiko rurasanga no kuba BPR Bank Rwanda Plc ari yo yegukanye iyo ngwate muri cyamunara ntacyo bihindura ku nshingano ya yo kwishyura umwenda wasigaye, kuko BPR Bank Rwanda Plc yari ifite uburenganzira bwo kugura ingwate kimwe n’abandi baguzi hashingiwe ku biteganywa mu ngingo ya 21 y’Itegeko Nº 10/2009 ryo ku wa 14/05/2009 ryerekeye ubugwate ku mutungo utimukanwa iteganya ko “Iyo uwahawe ingwate yifuza kugura ingwate igiye kugurishwa, ahabwa uburenganzira mbere y’abandi baguzi mu gihe igiciro cye kingana n’icy’abandi”. [24] Urukiko rushingiye ku bisobanuro byose byatanzwe rurasanga nta kosa Urukiko Rukuru rw’Ubucuruzi rwakoze mu gutegeka Nzatunga Ruvuguta Emmanuel na Nyiramubyeyi Josiane kwishyura BPR Bank Rwanda Plc amafaranga y’umwenda yasigaye nyuma y’uko ingwate bahaye iyo banki igurishijwe, bityo iyi mpamvu y’ubujurire ikaba nta shingiro ifite.

147 Ingingo ya 64 y’Itegeko N°45/2011 ryo kuwa 25/11/2011 rigenga amasezerano igia iti: “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”.

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2. Kumenya ingano y’umwenda ugomba kwishyurwa [25] Me Murera Valerie avuga ko indi mpamvu yatumye Nzatunga Ruvuguta Emmanuel na Nyiramubyeyi Josiane ahagarariye bajurira, ari uko mu Rukiko Rukuru rw’Ubucuruzi basabye ko hashyirwaho umuhanga mu rwego rwo gukuraho urujijo rwatumye babarirwa umwenda munini ku buryo na nyuma y’uko BPR Bank Rwanda Plc yegukanye ingwate zose batanze kandi zifite agaciro kanini iyi Banki yakomeje kubara umwenda no kuvuga ko batarangije kuwishyura wose, rwirengagije ko bagiye bamenyeshwa mwenda mu nyandiko ariko ntibagaragarizwe uko ungana n’uko ubazwe mu buryo bugaragara. [26] Akomeza asobanura ko hashingiwe ku ngingo ya 4 y’Amabwiriza rusange N° 02/2011 ku ishyirwa mu byiciro by’imyenda no guteganya ingoboka, iteganya ko iyo uwahawe inguzanyo arengeje iminsi 90 atarishyura ibarwa ry’umwenda n’inyungu zaba izisanzwe cyangwa iz’ubukererwe rihagarara, ko rero ariko byagombaga kugenda no ku bireba abo ahagarariye kuko BPR Bank Rwanda Plc yari ifite inshingano yo guhita yubahiriza ibyo impande zombi zumvikanye mu ngingo ya 11 y’amasezerano zagiranye, ko mu gihe uhawe inguzanyo atazubahiriza amasezerano, nyuma y’uko banki imwihanangirije izakoresha uburyo bunyuranye bwo kwiyishyura harimo no kugurisha ingwate yahawe muri cyamunara. Avuga ko kuba hatarashyizweho umuhanga byatumye n’ubu abo ahagarariye batabasha kumenya ingano y’umwenda nyakuri barimo BPR Bank Rwanda Plc guhera batangira kwishyura kugeza ubwo igihe bagombaga kwishyuriraho buri kwezi cyarengagaho iminsi 90. [27] Me Murera Valérie avuga ko ibyo BPR Bank Rwanda Plc isaba mu bujurire bwuririye ku bundi nta shingiro bifite kuko abo ahagarariye batigeze banga kwishyura, kandi ko mu gihe bananiwe kwishyura amasezerano impande zombi zagiranye yagombaga kubahirizwa nk'uko ari, banki ntishake kubishyuza amafaranga arenze ayo bumvikanye itanagaragaza uko yabazwe. Akomeza asobanura ko abo ahagarariye batemera ingano y’umwenda wabazwe ba BPR Bank Rwanda Plc kuko bo basanga nta yandi mafaranga bakwiriye kwishyuzwa nyuma y’uko bishyuye 211.801.389 Frw y’umwenda (agizwe na 103.056.926 Frw bishyuye mbere y’uko bihanangirizwa bwa nyuma na 93.282.292 frw yavuye muri cyamunara) n’ingwate zabo zikegukanwa n’iyo banki; bavuga cyakora Urukiko rubibonye ukundi bakwishyura 38.198.611 Frw y’ikinyuranyo hagati ya 250.000.000 frw hahawe nk’inguzanyo n’ayo bishyuye yavuzwe haruguru. [28] Me Mugemanyi Vedaste, uhagarariye BPR Bank Rwanda Plc, avuga ko ibijyanye n’umwenda Urukiko rwabisobanukiwe kandi rukawugaragaza hamwe n’inyungu zawo, bityo ibyo abajuriye bavuga bikaba nta shingiro byahabwa kuko kugira ngo hashyirweho umuhanga ubisaba agomba kugaragaza neza ibyo ashingiraho kandi bikagaragara ko hari ibikeneye kugaragazwa n'umuhanga koko. [29] Ahubwo mu bujurire bwuririye ku bundi, uhagarariye BPR Bank Rwanda Plc, avuga ko umwenda n’inyungu zawo Nzatunga Ruvuguta Emmanuel na Nyiramubyeyi Josiane bagomba kwishyura BPR Bank Rwanda Plc bigomba kubarwa guhera tariki ya 07/12/2017 ubwo bihanangirizwaga bwa nyuma kugeza urubanza ruciwe, kuko umwenda utishyuwe ukomeza kubarirwa inyungu kugeza wishyuwe wose n’inyungu zawo, kandi abajuriye bakaba ari bo bakomeje kujurira aho kwishyura amafaranga bategetswe n’Urukiko bigakomeza guteza banki igihombo.

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[30] Akomeza asobanura ko ubwo abajuriye bihanangirizwaga bwa nyuma, umwenda wari usigaye kwishyurwa wanganaga na 238.206.717 Frw ukubiyemo umwenda remezo, inyungu zisanzwe n’inyungu z’ubukererwe, ukomeza kubarirwa inyungu mu gihe cyose utarishyurwa (18% ku nyungu zisanzwe na 22% ku nyungu z’ubukererwe), nyuma y’uko ingwate zabo zombi zigurishijwe muri cyamunara (tariki ya 08/08/2019) hasigara umwenda ungana na 211.261.853 Frw, ari nawo BPR Bank Rwanda Plc yaregeye; kugeza tariki ya 17/6/2024 umwenda wose wishyuzwa ukaba ungana na 401.514.973 Frw, ugizwe na 229.230.913 Frw y’umwenda remezo na 172.284.041 Frw y’ inyungu zingana (reba imbonerahamwe iri muri dosiye yatanzwe na BPR Rwanda Plc, igaragaza uko umwenda wose wabazwe). UKO URUKIKO RUBIBONA [31] Ipfundo ry’ikibazo kuri iyi ngingo rishingiye ku kumenya niba umwenda BPR Rwanda Plc yishyuza abajuriye waragombaga gukomeza kubarwa na nyuma y’uko bihanangirijwe bwa nyuma n’ingwate bahaye Banki zikagurishwa, n’ingano nyakuri y’uwo bagomba kwishyura. [32] Ingingo ya 3 y’Itegeko Nº 15/2004 ryo ku wa 12/06/2004 ryerekeye ibimenyetso mu manza n’itangwa ryabyo iteganya ko buri muburanyi agomba kugaragaza ukuri kw’ibyo aburana. [33] Ikibazo gisa n’icyavuzwe haruguru cyasuzumwe mu rubanza RS/INJUST/RCOM 00010/2022/SC rwaciwe n’Urukiko rw’Ikirenga ku wa 15/12/2023, haburana UNGUKA Bank Plc na Ndagijimana Théoneste, aho Urukiko rw’Ikirenga rushingiye ku ngingo ya 7148, igika cya kabiri n’iya 24149, igika cya kabiri, z’Amabwiriza Rusange N° 12/2017 yo ku wa 23/11/2017 ku ishyirwa mu byiciro ry’imyenda no guteganya ingoboka, n’ingingo ya 112 - 2° y’Itegeko nº 47/2017 ryo ku wa 23/9/2017 rigena imitunganyirize y’imirimo y’amabanki ryubahirizwaga urubanza rucibwa150, rwasanze ibiteganyijwe muri izo ngingo iyo bihurijwe hamwe byumvikanisha ko inyungu ku nguzanyo banki ziha abakiliya bazo zikomeza kubarwa kugeza umwenda wose wishyuwe, icy’ingenzi akaba ari uko inyungu banki zishobora kwishyuza zitagomba kurenga umwenda shingiro wagaragajwe igihe inguzanyo yageraga mu rwego rwo kutishyurwa; ko nta ngingo y’itegeko n’imwe ivuga ko iyo umukiliya atishyuye mu gihe runaka inyungu zihagarara kubarwa hakagurishwa ingwate151.

148 Ingingo ya 7, igika cya kabiri, y’Amabwiriza Rusange n° 12/2017 yo ku wa 23/11/2017 ku ishyirwa mu byiciro ry’imyenda no guteganya ingoboka amaze kuvugwa, iteganya ko inyungu zose ku myenda itishyurwa neza zabariwe mbere mu mutungo ariko ntizakirwe zigomba guhindurwa kandi zikandikwa kuri konti y’inyungu zahagaze kugeza igihe zishyuriwe n’uwasabye umwenda. 149 Ingingo ya 24, igika cya kabiri, y’Amabwiriza yavuzwe haruguru iteganya ko Banki ishobora gutangiza inzira (zo kwishyuza) zabamo no kugurisha ingwate igihe umwenda utangiye kutishyurwa neza. 150 Ingingo ya 112 - 2° y’Itegeko Nº 47/2017 ryo ku wa 23/9/2017 rigena imitunganyirize y’imirimo y’amabanki ryakurikizwaga icyo gihe, yateganyaga ko inyungu amabanki yishyuza ku nguzanyo zitishyuwe zitagomba kurenza umwenda shingiro utarishyuwe igihe inguzanyo yageraga mu rwego rwo kutishyurwa. 151 Ibyasobanuwe mu rubanza RS/INJUST/RCOM 00010/2022/SC binahura n’ibyasobanuwe mu rubanza RS/INJUST/RCOM 00008/2021/SC SIMACO Ltd yaburanye na I&M Bank Rwanda Plc rwaciwe ku itariki ya 25/02/2022, aho Urukiko rw’Ikirenga rwifashishije inyandiko z’abahanga mu mategeko, rwasobanuye ko gusesa amasezerano y’inguzanyo bidakuraho inshingano yateganyaga ku ruhande rw’uwahawe inguzanyo (igika cya 42 kugeza ku cya 46); byanagarutsweho n’Urukiko rw’Ubujurire mu rubanza RCOMAA 00002/2023/CA rwaciwe ku wa 26/03/2024 haburana NDANGIZI John na UNGUKA BANK Plc.

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[34] Muri urwo rubanza, Urukiko rw’Ikirenga rushingiye kuri ibyo bisobanuro rwasanze nta cyari kubuza UNGUKA Bank Plc gukomeza kubara inyungu nk ‘uko amasezerano yari yagiranye na Ndagijimana Théoneste abiteganya igihe cyose yari atararangiza kwishyura umwenda ayibereyemo, icya ngombwa ni uko izo nyungu zitarenza umwenda shingiro utarishyuwe igihe inguzanyo yageraga mu rwego rwo kutishyurwa, nk’uko biteganyijwe mu ngingo ya 112-2° y’Itegeko ryavuzwe haruguru rigena imitunganyirize y’imirimo y’amabanki (ryakurikizwaga icyo gihe). [35] Urukiko rushingiye ku byasobanuwe muri urwo rubanza rwaciwe n’Urukiko rw’Ikirenga, rusanga no ku bireba umwenda Nzatunga Ruvuguta Emmanuel na Nyiramubyeyi Josiane bahawe na BPR Bank Rwanda Plc, nta kibuza ko ukomeza kubarirwa inyungu na nyuma y’uko bihanangirijwe bwa nyuma n’ingwate batanze zikagurishwa, igihe cyose batararangiza kwishyura; bityo iyi mpamvu yabo y’ubujurire ikaba nta shingiro ifite. [36] Ku birebana n’ingano y’umwenda abajuriye bagomba kwishyura, Urukiko rurasanga ibisobanuro byatanzwe n’ababuranyi mu iburanisha no mu nyandiko bashyize muri dosiye ku bijyanye n’uburyo ugomba kubarwa bihagije kugir ango urubanza rucibwe. [37] Urukiko rurasanga mu bujurire bwuririye ku bundi uhagarariye BPR Bank Rwanda Plc agaragaza ko umwenda wose hamwe iyi Banki ibishyuza ungana na 401.514.973 Frw (agizwe na 229.230.913 Frw y’umwenda remezo na 172.284.041 Frw y’ inyungu) wabazwe haherewe ku mwenda wari usigaye ubwo bihanangirizwaga bwa nyuma ndetse na nyuma y’uko hakuwemo amafaranga yavuye muri cyamunara y’ingwate zabo, akanagaragaza uburyo umwenda wasigaye wagiye ubarirwa inyungu kugeza tariki ya 17/06/2024, hashingiwe ku gipimo cy’inyungu cyumvikanyweho mu masezerano; uhagarariye Nzatunga Ruvuguta Emmanuel na Nyiramubyeyi Josiane akaba nta nenge yagaragaje ku bijyanye n’uburyo umwenda wabazwe n’ibyashingiweho cyangwa ngo agaragaze ikimenyetso kibivuguruza, bityo hakaba nta n’impamvu y’uko hashyirwaho umuhanga. [38] Urukiko rushingiye ku bisobanuro byatanzwe haruguru no ku ngingo ya 3 y’Itegeko Nº 15/2004 ryo ku wa 12/06/2004 ryerekeye ibimenyetso mu manza n’itangwa ryabyo ryavuzwe haruguru, Nzatunga Ruvuguta Emmanuel na Nyiramubyeyi Josiane bagomba kwishyura BPR Bank Rwanda Plc 229.230.913 Frw y’umwenda remezo na 172.284.041 Frw y’ inyungu nk’uko yabazwe na BPR Bank Rwanda Plc, kuko nta kimenyetso bagaragaje kiyavuguruza; ibyo ubahagarariye avuga ko batemera ingano y’umwenda wabazwe kuko basanga nta yandi mafaranga y’umwenda bakwiriye kwishyuzwa nyuma y’uko bishyuye 211.801.389 Frw n’ingwate zabo zikegukanwa n’iyo banki, nta shingiro bifite kuko nk’uko byasobanuwe haruguru mu gusuzuma ikibazo kibanziriza iki, kuba banki yaregukanye ingwate muri cyamunara si impamvu ituma umwenda utarishyurwa udakomeza kubarirwa inyungu, kandi mu mafaranga bavuga ko bishyuye ntibagaragaza ko habariwemo n’inyungu zose bagomba kwishyura banki; hashingiwe kuri iyo mpamvu, n’ibyo avuga ko Urukiko rubibonye ukundi bakwishyura gusa ikinyuranyo cy’amafaranga y’inguzanyo bahawe n’ayo bishyuye bikaba nta shingiro bifite. [39] Hashingiwe ku bisobanuro bimaze gutangwa, impamvu y’ubujurire bwa Nzatunga Ruvuguta Emmanuel na Nyiramubyeyi Josiane ku bijyanye n’ingano y’umwenda ugomba kwishyurwa ikaba nta shingiro ifite, ahubwo ubujurire bwuririye ku bundi bwatanzwe na BPR Bank Rwanda Plc bukaba bufite ishingiro.

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3. Kumenya niba amafaranga y’ikurikiranarubanza n’igihembo cya Avoka asabwa muri uru rubanza afite ishingiro [40] Uhagarariye Nzatunga Ruvuguta Emmanuel na Nyiramubyeyi Josiane asaba gutegeka BPR Bank Rwanda Plc kubishyura 2.000.000 Frw y’ikurikiranarubanza n’igihembo cya Avoka ku rwego rwa mbere n’urwa kabiri na 1.000. 00 Frw y’igihembo cya Avoka kuri uru rwego. [41] Uhagararariye BPR Bank Rwanda Plc avuga ko ibyo abajuriye basaba nta shingiro bifite kuko ari bo batumye habaho imanza kugeza kuri uru rwego; ahubwo agasaba ko BPR Bank Rwanda Plc ariyo yishyurwa 200.000 Frw y’ikurikiranarubanza na 1.000.000 Frw y’igihembo cya Avoka. UKO URUKIKO RUBIBONA [42] Ingingo ya 111 y’Itegeko N° 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi iteganya ko ikirego cy’amafaranga y’ikurikiranarubanza ari ikirego gishamikira ku kirego cy’iremezo kigamije kwishyuza ibyakoreshejwe mu rubanza, kikaburanishirizwa rimwe n’ikirego cy’iremezo. [43] Urukiko rurasanga Nzatunga Ruvuguta Emmanuel na Nyiramubyeyi Josiane ari bo bajuriye, kandi nk’uko byasobanuwe, ubujurire bwabo bukaba nta shingiro bufite, bityo amafaranga y’ikurikiranarubanza n’ay’igihembo cya Avoka basaba akaba nta shingiro afite; ahubwo kuko byabaye ngombwa ko BPR Bank Rwanda Plc iregwa mu bujurire ikurikirana urubanza ikanashaka Avoka uyiburanira kuri uru rwego, hashingiwe ku ngingo ya 111 yavuzwe haruguru ikaba ikwiriye kugenerwa amafaranga yose hamwe angana na 700.000 Frw agizwe na 500.000 Frw y’igihembo cya Avoka na 200.000 Frw yo gukurikirana urubanza, agenwe mu bushishozi bw’Urukiko, kuko ayo basaba ari menshi kandi bakaba nta n’ibisobanuro bayatangira.

III. ICYEMEZO CY’URUKIKO [44] Rwemeje ko ubujurire bwatanzwe na Nzatunga Ruvuguta Emmanuel na Nyiramubyeyi Josiane nta shingiro bufite. [45] Rwemeje ko ubujurire bwuririye ku bundi bwatanzwe na BPR Bank Rwanda Plc bufite ishingiro. [46] Rwemeje ko Nzatunga Ruvuguta Emmanuel na Nyiramubyeyi Josiane bagomba kwishyura BPR Bank Rwanda Plc amafaranga y’u Rwanda angana na miliyoni magana abiri na makumyabiri n’icyenda, ibihumbi magana abiri na mirongo itatu n’amafaranga magana cyenda na cumi n’atatu (229.230.913 Frw) y’umwenda remezo na miliyoni ijana na mirongo irindwi n’ebyiri, ibihumbi magana abiri na mirongo inani na bine n’amafaranga mirongo ine na rimwe (172.284.041 Frw) y’ inyungu. [47] Rutegetse Nzatunga Ruvuguta Emmanuel na Nyiramubyeyi Josiane kwishyura BPR Bank Rwanda Plc amafaranga y’u Rwanda angana na miliyoni magana abiri na makumyabiri n’icyenda, ibihumbi magana abiri na mirongo itatu n’amafaranga magana cyenda na cumi n’atatu (229.230.913 Frw) y’umwenda remezo na miliyoni ijana na mirongo irindwi n’ebyiri,

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ibihumbi magana abiri na mirongo inani na bine n’amafaranga mirongo ine na rimwe (172.284.041 Frw) y’ inyungu. [48] Rutegetse Nzatunga Ruvuguta Emmanuel na Nyiramubyeyi Josiane kwishyura BPR Bank Rwanda Plc amafaranga ibihumbi magana atanu (500.000 Frw) y’igihembo cya Avoka n’ibihumbi magana abiri (200.000 Frw) y’ikurikiranarubanza.

TOP TOWER HOTEL LTD N’ABANDI v. BPR ATLAS MARA PLC [Rwanda URUKIKO RW’UBUJURIRE – RCOM 00003/2022/CA (Kanyange, P.J) 11 Gicurasi 2022] Amategeko agenga imiburanishirize y’imanza z’ubucuruzi – Irangizarubanza – Guhagarika irangizarubanza – Kugirango irangiza ry’urubanza rihagarare ni ngombwa ko urisaba agaragaza impamvu zishingiye ku bwihutirwe butuma hafatwa icyemezo cy’agateganyo. Amategeko agenga imiburanishirize y’imanza z’ubucuruzi – indishyi – indishyi mu rubanza rw’ikirego cyihutirwa – Nta ndishyi zishobora gutangwa mu rubanza rw’ikirego cyihutirwa kuko urwo rubanza ruba rushamikiye ku rundi ruba rugomba kuzaburanishwa, ku buryo icyemezo gifatwa kiba ari icy’agateganyo mu gihe hategerejwe icyemezo cya burundu. Incamake y’ikibazo: TOP TOWER HOTEL Ltd n’abishingizi bayo batanze ikirego mu Rukiko rw’Ubucuruzi basaba gukurirwaho inshingano zo kwishyura umwenda kubera impamvu ntarengwa kandi zitunguranye, naho Banque Populaire du Rwanda Ltd itanga ikirego isaba kwishyurwa umwenda iberewemo n’abareze. Habayeho kujurira kugera mu Rukiko rw’Ubujurire, urwo Rukiko ruca urubanza rwemeza ko urubanza rwajuririwe ruhindutse ku bijyanye n’igihe TOP TOWER HOTEL Ltd igomba kwishyura umwenda wose yari isigaje ungana na 1.598.605.762 Frw. Nyuma y’urwo rubanza, Urega n’abishingizi be batanze ikirego muri uru Rukiko, banatanga ikirego cyihutirwa basaba ko irangiza ry’urubanza rwaciwe n’Urukiko rw’Ubujurire ryaba rihagaritswe. Mu miburanire y’abarega ku kibazo cyasuzumwaga n’Urukiko rw’ubujurire kijyanye no kumenya niba hari impamvu zatuma irangizwa ry’urubanza rwaciwe n’urukiko rw’ubujurire ryaba rihagaritswe, bavugako ko hashingiwe ku biteganywa n’ingingo ya 173 y’Itegeko Nº 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, bitarubuza kurangizwa, ko ahubwo yumvikanisha ko urukiko ari rwo rwonyine rufite ububasha bwo kuba rwahagarika irangizwa ryarwo rushingiye cyane cyane ku byo ababuranyi baba berekanye; bavuga kandi ko imitungo itimukanwa ntaho ijya ku buryo itagurishijwe byatera igihombo kidasubirwaho ndetse ko urubanza ruramutse rurangijwe uko rwaciwe nyuma rugahinduka kubera ikirego cyo kurusubirishamo ingingo nshya, bishobora kuzateza izindi manza. Ku ruhande rw’uregwa we avuga ko ibisabwa n’abarega nta shingiro bifite, kuko kuba baratanze ikirego gisubirishamo urubanza ingingo nshya bidahagarika irangizwa ryarwo, bavuga kandi ko kurangiza urubanza nta gihombo byateza abarega, ko kandi hashize imyaka itandatu Banki

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idahabwa amafaranga yayo ngo iyabyaze umusaruro, ikaba kandi ifite ubushobozi ku buryo n’iyo abarega batsinda urubanza itabura ubwishyu, ko kandi kuvuga ko hashobora kuvuka izindi manza bitashingirwaho nk’impamvu yatuma irangizwa ry’urubanza rihagarikwa. Ku bijyanye n’ikibazo cyo kumenya niba hari amafaranga uregwa yagenerwa asaba, urega avugako yashowe mu manza z’amaherere bityo ubusabe bwe akaba abushingira ku ngingo ya 111 y’Itegeko Nº 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, amabwiriza ya Perezida w’Urukiko rw’Ikirenga hamwe n’inyandiko z’abahanga mu mategeko. Uregwa we avugako amafaranga asabwa n’uwo baburana nta shingiro afite, Avuga kandi ko usibye ko hagombye kugaragazwa ko amafaranga asabwa ahuye koko n’ibyakoreshejwe mu rubanza, nta n’ubwo ku birebena n’ibirego byihutirwa hateganyijwe iby’indishyi cyangwa amafaranga agenda ku rubanza, ko byagombye kuregerwa ku rubanza rw’ikirego cy’iremezo. Incamake y’icyemezo: 1. Kugirango irangiza ry’urubanza rihagarare ni ngombwa ko urisaba agaragaza impamvu zishingiye ku bwihutirwe butuma hafatwa icyemezo cy’agateganyo. 2. Nta ndishyi zishobora gutangwa mu rubanza rw’ikirego cyihutirwa kuko urwo rubanza ruba rushamikiye ku rundi ruba rugomba kuzaburanishwa, ku buryo icyemezo gifatwa kiba ari icy’agateganyo mu gihe hategerejwe icyemezo cya burundu. Ikirego nta shingiro gifite. Amategeko yifashishijwe: Itegeko Nº 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, ingingo ya 173 n’iya 185. Imanza zifashishijwe: Urubanza RCOM 00003/2019/SC ; SHEMA Charles Vs I&M Bank Rwanda Ltd rwaciwe n’Urukiko rw’Ikirenga ku wa 18/11/2019, Urubanza RCOM 00001/2019/SC ; UMURUNGI Umwizerwa Vs Ikigo cy’Imisoro n’Amahôro (Rwanda Revenue Authority) rwaciwe n’Urukiko rw’Ikirenga ku wa 22/02/2019. Inyandiko z’abahanga zifashishijwe: Pierre MARCHALL, les Référés, Larcier, Bruxelles, 1992, p.47.

Urubanza IMITERERE Y’URUBANZA [1] TOP TOWER HOTEL Ltd n’abishingizi bayo batanze ikirego mu Rukiko rw’Ubucuruzi basaba gukurirwaho inshingano zo kwishyura umwenda kubera impamvu ntarengwa kandi zitunguranye, naho Banque Populaire du Rwanda Ltd itanga ikirego isaba kwishyurwa umwenda iberewemo n’abareze.

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[2] Habayeho kujurira kugera mu Rukiko rw’Ubujurire, urwo Rukiko ruca urubanza RCOMAA 00006/2019/CA ku wa 19/02/2021, rwemeza ko urubanza rwari rwajuririwe ruhindutse ku bijyanye n’igihe TOP TOWER HOTEL Ltd igomba kwishyura umwenda wose yari isigaje ungana na 1.598.605.762 Frw. [3] Nyuma y’urwo rubanza, TOP TOWER HOTEL Ltd n’abishingizi bayo MUSONI NDAMAGE Thaddée, KANZAYIRE Epiphanie na MUSONI Hubert, batanze ikirego muri uru Rukiko cyanditswe kuri RS/REV/RCOM 00001/2022/CA, banatanga ikirego cyihutirwa basaba ko irangiza ry’urubanza RCOMAA 00006/2019/CA rwaciwe n’Urukiko rw’Ubujurire ku wa 19/02/2021 ryaba rihagaritswe. [4] Iburanisha ry’ikirego cyihutirwa ryabaye ku wa 09/05/2022, TOP TOWER HOTEL Ltd, Musoni Ndamage Thaddée, Kanzayire Epiphanie na Musoni Hubert bahagarariwe na Me Abasa Fazili, BPR ATLAS MARA Ltd ihagarariwe na Me Rwabigwi Augustin. [5] Muri uru rubanza harasuzumwa niba hari impamvu zatuma irangirwa ry’urubanza RCOMAA 00006/2019/CA rwaciwe n’Urukiko rw’Ubujurire ku wa 19/02/2021 rihagarikwa, runasuzume niba BPR ATLAS MARA Ltd yahabwa amafaranga isaba. IBIBAZO BIRI MU RUBANZA N’ISESENGURWA RYABYO Kumenya niba hari impamvu zatuma irangizwa ry’urubanza RCOMAA 00006/2019/CA rwaciwe n’Urukiko rw’Ubujurire ku wa 19/02/2021 ryaba rihagaritswe [6] Uburanira TOP TOWER HOTEL n’abishingizi bayo, avuga ko yatanze ikirego cyo gusubirishamo ingingo nshya urubanza RCOMAA 00006/2019/CA, ko hashingiwe ku biteganywa n’ingingo ya 173 y’Itegeko Nº 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, bitarubuza kurangizwa, ko ahubwo yumvikanisha ko urukiko ari rwo rwonyine rufite ububasha bwo kuba rwahagarika irangizwa ryarwo rushingiye cyane cyane ku byo ababuranyi baba berekanye. [7] Avuga ko ku birebana n’ubwihutirwe, budashidikanywaho kuko irangizwa ry’urubanza basaba ko ryaba rihagaritswe rigeze hagati, indi mpamvu ikaba iy’uko inkiko zemeje ko TOP TOWER HOTEL Ltd n’abashingizi bayo bagomba kwishyura gusa umwenda remezo, ariko bikaba bigaragara ko hari amafaranga yishyuwe BPR abarwa nk’inyungu kandi byaragombaga guhinduka nyuma y’ibyemezo by’inkiko. [8] Avuga kandi ko imitungo itimukanwa ntaho ijya ku buryo itagurishijwe byatera igihombo kidasubirwaho, ko rero basaba Urukiko gushingira ku mategeko no ku nyungu z’ubutabera rugahagarika irangizwa ry’urubanza RCOMAA 00006/2019/CA hakabanza kucyemurwa ikibazo TOP TOWER HOTEL Ltd yagaragaje. [9] Asobanura kandi ko ubwihutirwe ku birebana n’iki kirego, bunashingiye ku kuba urubanza ruramutse rurangijwe uko rwaciwe nyuma rugahinduka kubera ikirego cyo

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kurusubirishamo ingingo nshya, bishobora kuzateza izindi manza. Byongeye kandi cyamunara izafungurwa ku nshuro ya gatatu ku wa 10/05/2022. [10] Uburanira BPR ATLAS MARA Ltd avuga ko ibisabwa na TOP TOWER HOTEL Ltd n’abishingizi bayo nta shingiro bifite, kuko kuba baratanze ikirego gisubirishamo urubanza ingingo nshya bidahagarika irangizwa ryarwo nk’uko ingingo ya 173 y’Itegeko Nº 22/2018 ryo ku wa 29/04/2018 ryavuzwe haruguru ibiteganya. Avuga kandi ko Banki atari yo ishinzwe kurangiza imanza kuko bikorwa n’umuhesha w’inkiko. [11] Akomeza avuga ko kuba bamaze imyaka itandatu baburana, urubanza rwa nyuma rukaba rwaraciwe ku wa 19/02/2021, nyuma yumwaka akaba ari bwo basaba guhagarika irangizwa ryarwo nabwo ntibagaragaze icyo bashingiraho, bigaragaza ko bashaka guhagarika irangizwa ryarwo mu buryo bwose, kuko nta bwihutirwe buhari, ko rero kuba urubanza rwarabaye itegeko, rugomba kurangizwa. Na none kandi, ngo kuvuga ko hari amafaranga y’inyungu yishyuwe Banki, nta shingiro bifite kuko historique igaragaza ingano y’umwenda remezo wa 1.598.605.762 Frw. [12] Avuga na none ko kurangiza urubanza nta gihombo byateza abarega, ko kandi hashize imyaka itandatu Banki idahabwa amafaranga yayo ngo iyabyaze umusaruro, ikaba kandi ifite ubushibozi ku buryo n’iyo batsinda urubanza itabura ubwishyu, ko kandi kuvuga ko hashobora kuvuka izindi manza bitashingirwaho nk’impamvu yatuma irangirwa ry’urubanza rihagarikwa, naho ku birebana na cyamurana iteganyijwe ku wa 10/05/2022, avuga ko irebana n’umutungo ufite agaciro ka 323.225.225 Frw, ni ukuvuga 1/5 cy’amafaranga abarega bafitiye Banki. UKO URUKIKO RUBIBONA [13] Ingingo ya 173 y’Itegeko Nº 22/2018 ryo ku wa 29/04/2018 ryavuzwe haruguru, abarega bashingiraho ikirego cyabo, iteganya ko gusubirishamo urubanza ingingo nshya bitarubuza kurangizwa, keretse iyo iryo rangizwa ryahagaritswe n’Urukiko rwaregewe gusubirishamo urubanza ingingo nshya. [14] Iyo ngingo yumvikanisha ko ihame ari uko urubanza rwasabiwe gusubirishwamo ingingo nshya rurangizwa, kuko ruba rwabaye itegeko, irangizwa ryarwo rikaba ryahagarikwa gusa n’Urukiko rwaregewe mu gihe bitangiwe mpamvu zumvikana, bivuze ko kuba urubanza rwarasabiwe gusubirishwamo ingingo nshya, ubwabyo bidahagije kugira ngo hemezwe ko irangizwa ryarwo rihagarara152. [15] Ingingo ya 185 y’Itegeko Nº 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, iteganya ko : Iyo hari ikirego cy’iremezo, ariko hagomba kugira icyemezwa by’agateganyo mu buryo bwihuta ku rubanza rwaregewe urukiko rutaraburanishwa, ikirego cyihutirwa gishyikirizwa umucamanza ushinzwe kurangiza impaka zihutirwa w’aho zigomba gukemurirwa hakurikijwe uburyo busanzwe bw’ihamagara. Ikirego cya TOP TOWER HOTEL Ltd nacyo cyatanzwe mu buryo

152 Reba urubanza nº RCOM 00003/2019/SC rwaciwe n’Urukiko rw’Ikirenga ku wa 18/11/2019 haburana SHEMA Charles na I&M Bank Rwanda Ltd, igika cya 16

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buteganywa n’iyo ngingo, kuko gishamikiye ku rubanza rw’iremezo rw’ikirego cyo gusubirishamo urubanza ingingo nshya. [16] Iyo ngingo yumvikanisha ko mu byo ikirego cyihutirwa kigomba kuba cyujuje harimo ubwihutirwe butuma hafatwa icyemezo by’agateganyo kugira ngo hagire icyo kiramira ku buryo bitinze haba igihombo kitagira igaruriro. Abahanga mu mategeko nabo bavuga ko ubwihutirwe butuma umucamanza asuzuma niba kurekera ibintu uko byari bimeze byatera uwareze igihombo kuruta icyavuka ku ruhande rw’uregwa mu gihe ikirego cyaba gihawe ishingiro.153 [17] Nk’uko bigaragara mu mwanzuro w’abarega no mu bisobanuro byatangiwe mu Rukiko, TOP TOWER HOTEL Ltd n’abishingizi bayo basaba ko irangiza ry’urubanza RCOMAA 00006/2019/CA riba rihagaritswe, kubera ko : - irangizwa ryarwo rigeze hagati, cyamunara izafungurwa ku nshuro ya gatatu ku wa 10/05/2022 ; - hari amafaranga yishyuwe Banki nk’inyungu mu gihe inkiko zategetse ko hagomba kwishyurwa umwenda remezo gusa ; - imitungo itimukanwa (irangirizwaho urubanza) ntaho ijya; - mu gihe urubanza rwahinduka bishobora kuzateza izindi manza zitari ngombwa.

[18] Urukiko rurasanga izo mpamvu TOP TOWER HOTEL n’abishingizi bayo batanga, zidashingiye ku bwihutirwe nk’uko bwasobanuwe haruguru, ahubwo ari ingaruka z’urubanza batsinzwe rurangizwa kuko rwabaye itegeko. Byongeye kandi, kuvuga ko urubanza rushobora guhinduka bikazateza izindi manza, usibye kuba itaba impamvu yareberwa mu bwihutirwe, n’ababivuga ntacyo babishingiraho usibye kuvuga ko bishobora kuzaba, kandi nta n’ikibazo bagombye kubigiraho kuko banki baburana ifite umutungo, ikaba itabura ubwishyu mu gihe urubanza rwahinduka nyuma y’icyemezo ku kirego cyo gusubirishamo urubanza ingingo nshya. [19] Hashingiwe ku bisobanuro bimaze gutangwa, Urukiko rurasanga nta mpamvu ihari yatuma irangizwa ry’urubanza RCOMAA 00006/2019/CA rihagarikwa.

Kumenya niba BPR ATLAS MARA Ltd yagenerwa amafaranga isaba. [20] Uburanira BPR ATLAS MARA Ltd, ayisabira kugenerwa 10.000.000 Frw yo gushorwa mu manza ku maherere na 3.000.000 Frw y’igihembo cya Avoka. Asobanura ko amafaranga asaba ashingiye ku ngingo ya 111 y’Itegeko Nº 22/2018 ryo ku wa 29/04/2018 ryavuzwe haruguru, amabwiriza ya Perezida w’Urukiko rw’Ikirenga hamwe n’inyandiko z’abahanga mu mategeko (ibyo byombi ntabyo yagaragaje). [21] Uburanira TOP TOWER HOTEL LTD n’abishingizi bayo avuga ko amafaranga asabwa n’uwo baburana nta shingiro afite, kuko ikirego cyabo gifite ishingiro. Avuga kandi ko usibye ko

153 (…) Elle (l’urgence) amène le juge des référés à rechercher si le fait de laisser les choses en l’état entraînerait, pour le demandeur, un préjudice plus grand que celui provoqué, au détriment du défendeur, par l’accueil de la demande: Pierre MARCHALL, les Référés, Larcier, Bruxelles, 1992, p.47

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hagombye kugaragazwa ko amafaranga asabwa ahuye koko n’ibyakoreshejwe mu rubanza, nta n’ubwo ku birebena n’ibirego byihutirwa hateganyijwe iby’indishyi cyangwa amafaranga agenda ku rubanza, ko byagombye kuregerwa ku rubanza rw’ikirego cy’iremezo. UKO URUKIKO RUBIBONA [22] Urukiko rurasanga n’ubwo ntacyo Itegeko Nº 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi rivuga ku birebana n’ibishobora gusabwa mu rubanza rw’ikirego cyihutirwa, icyumvikana ari uko urwo rubanza ruba rushamikiye ku rundi ruba rugomba kuzaburanishwa, ku buryo icyemezo gifatwa kiba ari icy’agateganyo mu gihe hategerejwe icyemezo cya burundu, bivuze ko nta ndishyi zishobora gutangwa muri uru rubanza nk’uko byanemejwe n’Urukiko rw’Ikirenga mu rubanza RCOM 00001/2019/SC rwaciwe ku wa 22/02/2019. ICYEMEZO CY’URUKIKO [23] Rwemeje ko ikirego cya TOP TOWE HOTEL Ltd n’abishingizi bayo Musoni Ndamage Thaddée, Kanzayire Epiphanie na Musoni Hubert, gisaba guhagarika irangizwa ry’urubanza RCOMAA 00006/2019/CA rwaciwe n’Urukiko rw’Ubujurire ku wa 19/02/2021, nta shingiro gifite; [24] Rwemeje ko amagarama y’urubanza asubitswe.

UBURIYEMUYE v HOME BASKET SACCO KIMIRONKO N’UNDI [Rwanda Urukiko rw’ubujurire – RS/INJUST/RCOM 00006/2020/SC, (Cyanzayire, P.J., Nyirinkwaya na Hitiyaremye, J.) 18 Werurwe 2022] Amategeko agenga imanza z’ubucuruzi – Amasezerano y’ubutumwa n’igikorwa gituma uhagarariwe (mandant/représenté) aha ubutumwa umuhagarariye (mandataire/représentant) bwo kugira ibyo akorana n’abandi mu izina rye nk’aho ariwe ubyikoreye – Amasezerano hagati y’uwabaye umuburanyi n’umuhesha w’inkiko w’umwuga wahawe inshingano zo kurangiza urubanza si amasezerano yerekeye ubutumwa bwo gahagararirwa (contrat de mandat), ahubwo n’ amasezerano yo gukora akazi ko kurangiza urubanza (contrat de prestation de services d’exécution de jugement). Amategeko agenga imiburanishirize y’imanza z’ubucuruzi – Gutambamira urubanza – Umuntu ushobora gutambamira urubanza ari utararubayemo nk’urega cyangwa nk’uregwa, kandi we ubwe cyangwa abo ahagarariye bakaba batarigeze barutumirwamo, nyamara akaba arufitemo inyungu. Amategeko agenga imiburanishirize z’imanza z’ubucuruzi – Impaka zishingiye kw’irangizarubanza – Ibibazo byerekeye imihango y’ifatira – Gusaba gutesha agaciro cyamunara kubera ko hari imihango itarubahirijwe ntaho bihuriye n’impaka zishingiye ku irangiza ry’ urubanza – Itandukaniro hagati y’impaka zishingiye ku irangiza ry’urubanza n’ibibazo byerekeye imihango y’ifatira – Impaka zishingiye ku irangiza ry’ urubanza ari impaka

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ababuranyi bajya hagati yabo cyangwa n’Umuhesha w’Inkiko ku birebana n’icyo Urukiko rwemeje (dispositif) n’ishyirwa mu bikorwa ryacyo – Naho ibibazo byerekeye imihango y’ifatira n‘ibirego byose bigamije gusesa cyamunara cyangwa gutesha agaciro cyamunara kubera imihango ibanziriza cyamunara itarubahirijwe, cyamunara yaba igikorwa cyangwa yararangiye – Impaka zishingiye ku irangiza ry’urubanza zikemurwa n’Urukiko rwaciye urwo urubanza. Incamake y’ikibazo: Sosiyete HOME BASKET SACCO Kimironko yahaye inguzanyo uwitwa Uburiyemuye, bakorana amasezerano, bumvikana ko iyo nguzanyo igomba kwishyurwa mu gihe kingana n’ukwezi kumwe, hatangwa ingwate y’umutungo utimukanwa harimo inzu y’ubucuruzi iherereye mu karere ka Rubavu. Uburiyemuye ntiyubahirije amasezerano, bituma HOME BASKET SACCO Kimironko itanga ikirego mu Rukiko rw’Ubucuruzi rwa Nyarugenge isaba kwishyurwa umwenda remezo n’inyungu zawo, Urukiko rwemeza ko agomba kwishyura umwenda remezo hamwe n’ inyungu. Uburiyemuye Jean Damascène yajuririye urubanza mu Rukiko Rukuru rw’Ubucuruzi, avuga ko yaciwe inyungu zisanzwe kandi yari yarazitanze akimara gufata inguzanyo, anavuga ko inyungu z’ubukererwe yaciwe ari umurengera. Urukiko rwemeza ko ubujurire bwe nta shingiro bufite, ko urubanza rwajuririwe rudahindutse. Uburiyemuye Jean Damascène yasubirishijemo urwo rubanza ingingo nshya, Urukiko rwemeza ko ikirego cye kitakiriwe. Nyuma y’izo manza, Uburiyemuye Jean Damascène yongeye gutanga ikirego mu Rukiko rw’Ubucuruzi asaba kwishyurwa amafaranga yakaswe nk’inyungu zisanzwe agifata inguzanyo, Urukiko rwemeza ko ikirego cye kitakiriwe ku mpamvu z’uko ikibazo cy’inyungu cyaburanywe mu manza zabaye itegeko. Mu kurangiza urubanza rurebana n’umwenda Uburiyemuye yatsinzwe, Umuhesha w'Inkiko w'Umwuga Rugema Ziga yateje cyamunara ingwate, maze wegukanwa na HOME BASKET SACCO Kimironko. Uburiyemuye Jean Damascène yatanze ikirego mu Rukiko Rukuru rw'Ubucuruzi arega Umuhesha w’Inkiko Rugema Ziga Jean Claude, asaba ko iyo cyamunara yateshwa agaciro kuko urubanza rwarangijwe mu buryo bunyuranyije n'amategeko, hatubahirijwe ibyari bikubiye mu cyemezo cyo guteza cyamunara cyatanzwe n’Urukiko, harimo kudatanga amatangazo mu gihe cy’iminsi 15 cyagenwe n’ahantu hagenwe, kutagaragaza abapiganwe n’igiciro batangaga, no kugurisha ku giciro gito. Urukiko Rukuru rw’Ubucuruzi rwaciye urubanza, rwemeza ko ikirego cyatanzwe na Uburiyemuye Jean Damascène gifite ishingiro; ko cyamunara yakozwe n’Umuhesha w’Inkiko arangiza urubanza itakurikije amategeko; rutegeka ko cyamunara iteshejwe agaciro. HOME BASKET SACCO Kimironko yatambamiye urwo rubanza mu Rukiko Rukuru rw’Ubucuruzi, ivuga ko Urukiko rutari rufite ububasha bwo kuburanisha mu mizi ikirego cya Uburiyemuye, kandi ko cyamunara itagombaga guteshwa agaciro, Urukiko Rukuru rw’Ubucuruzi rwemeza ko rutari rufite ububasha bwo kuburanisha ibirebana n’ibitarubahirijwe mu muhango wo guteza cyamunara kuko biri mu bubasha bw’Urukiko rw’Ubucuruzi, ruvuga ko imikirize y’urubanza rwaciwe n’urukiko rukuru rw’ubucuruzi iteshejwe agaciro. Urukiko rw’Ubujurire rwaciye urubanza, rwemeza ko inzitizi y’iburabubasha yatanzwe na Rugema Ziga nta shingiro ifite kuko icyajuririwe ari urubanza ku itambama, kandi bene izo

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manza zikaba zijuririrwa rimwe, rwemeza ko ubujurire bwatanzwe na Uburiyemuye buri mu bubasha bw’Urukiko rw’Ubujurire. Urukiko rwasuzumye kandi ibijyanye n’ububasha bwa HOME BASKET SACCO Kimironko bwo gutambamira urubanza, rwemeza ko ntacyayibuzaga kubikora kuko itigeze iba umuburanyi mu rubanza rwatambamiwe. Urukiko rwasuzumye ikibazo cyo kumenya niba Urukiko Rukuru w’Ubucuruzi rutari rufite ububasha bwo kuburanisha urubanza, rusanga ibibazo byose byerekeye imihango y'ifatira bivutse mu gihe cy’ifatira bikemurwa n’icyemezo cya Perezida w'Urukiko rw’lbanze cyangwa icya Perezida w'Urukiko rw'Ubucuruzi mu gihe harangizwa urubanza rwaciwe n'inkiko z'ubucuruzi, bityo bikaba bitari mu bubasha bw’Urukiko Rukuru rw’Ubucuruzi, rwemeza ko ubujurire bwa Uburiyemuye budafite ishingiro. Uburiyemuye yandikiye Perezida w’Urukiko rw’Ikirenga asaba ko urubanza rwasubirwamo ku mpamvu z’akarengane, avuga ko Urukiko rw’Ubujurire rwaciye urubanza ku nzitizi, rukanafata icyemezo mu mizi ku bijyanye n’impamvu z’ubujurire yari yatanze kandi izo mpamvu zitarigeze ziburanwaho ngo zigibweho impaka n’impande zombi. Perezida w’Urukiko rw’Ikirenga amaze gusuzuma ubusabe bwe, yemeje ko urubanza rusubirwamo ku mpamvu z’akarengane. Uburiyemuye avuga ko asaba uru rukiko gutesha agaciro urubanza rwaciwe n’urukiko rukuru rw’ubucuruzi kuko HOME BASKET SACCO Kimironko itashoboraga gutambamira urubanza kuko umuhesha w’inkiko Rugema Ziga yarubayemo umuburanyi, kandi bakaba bari bafitanye amasezerano yo kuyirangiriza urubanza, ku buryo ibyo yakoraga byose bijyanye na cyamunara byari mu nyungu zayo, bivuga ko yamenye urubanza aburana. HOME BASKET SACCO Kimironko nayo ivuga ko yari ifite inyungu zo gutambamira urubanza kugirango rusubirwemo kuko rwamurenganyaga kuberako ari yo yaguze muri cyamunara; bityo ko igomba kurengera inyungu zayo kuko itari yaruhamagawemo. Rugema Ziga Jean Claude avuga ko HOME BASKET SACCO Kimironko yagombaga gutambamira urubanza kubera inyungu yari irufitemo, zijyanye no kuba ariyo yaguze muri cyamunara umutungo uburanwa. Ku bijyanye no kuvuga ko Rugema Ziga Jean Claude yakoreraga HOME BASKET SACCO Kimironko, asobanura ko amasezerano ye yarangiranye no kugurisha. Uburiyemuye Jean Damascène avuga ko Urukiko Rukuru rwari rufite ububasha bwo kuburanisha urubanza RCOM 00021/2017/CHC/HCC kubera ko hari impaka kuri cyamunara yabaye n’imihango y’ifatira. HOME BASKET SACCO Kimironko ivuga ko iz’umurimo n’iz’ubutegetsi ryakoreshwaga isanga Urukiko Rukuru rw’Ubucuruzi nta bubasha rwari rufite kuko icyaburanwaga ari imihango itarubahirijwe mu cyamunara, ibi bikaba biregerwa mu Rukiko rw’Ibanze cyangwa mu Rukiko rw’Ubucuruzi mu gihe urubanza rurangizwa ari urwaciwe n’Urukiko rw’Ubucuruzi. Umuhesha w’inkiko avuga ko Urukiko rw’Ubucuruzi rwa Musanze arirwo rwari rufite ububasha kuko arirwo rwatanze icyemezo giteza cyamunara.

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Incamake y’icyemezo: 1. Amasezerano y’ubutumwa n’igikorwa gituma uhagarariwe (mandant/représenté) aha ubutumwa umuhagarariye (mandataire/représentant) bwo kugira ibyo akorana n’abandi mu izina rye nk’aho ariwe ubyikoreye Amasezerano hagati y’uwabaye umuburanyi n’umuhesha w’inkiko w’umwuga wahawe inshingano zo kurangiza urubanza si amasezerano yerekeye ubutumwa bwo gahagararirwa (contrat de mandat), ahubwo n’ amasezerano yo gukora akazi ko kurangiza urubanza (contrat de prestation de services d’exécution de jugement). Umuntu ushobora gutambamira urubanza ari utararubayemo nk’urega cyangwa nk’uregwa, kandi we ubwe cyangwa abo ahagarariye bakaba batarigeze barutumirwamo, nyamara akaba arufitemo inyungu. Impaka zishingiye ku irangiza ry’ urubanza ari impaka ababuranyi bajya hagati yabo cyangwa n’Umuhesha w’Inkiko ku birebana n’icyo Urukiko rwemeje (dispositif) n’ishyirwa mu bikorwa ryacyo Impaka zishingiye ku irangiza ry’urubanza zikemurwa n’Urukiko rwaciye urwo urubanza Ibibazo byerekeye imihango y’ifatira n‘ibirego byose bigamije gusesa cyamunara cyangwa gutesha agaciro cyamunara kubera imihango ibanziriza cyamunara itarubahirijwe, cyamunara yaba igikorwa cyangwa yararangiye. Ikirego nta shingiro gifite.

Amategeko yashingiweho: Itegeko No 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, ingingo ya 161. Itegeko N° 21/2012 ryo ku wa 14/06/2012 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, ingingo ya 208 niya 309. Imanza zifashishijwe: Urubanza RCAA 00015/2017/SC, haburana COOPILAK, Sebahire Roger David na Nesongane Marina rwaciwe n’Urukiko rw’Ikirenga ku wa 27/04/2018 Urubanza RSOC 0001/2017/CS, haburana Mutuyubutatu Joséphine na MINERALS SUPPLY AFRICA Ltd (MSA) rwaciwe n’Urukiko rw’Ikirenga ku wa 07/07/2017 Urubanza I. IMITERERE Y’URUBANZA [1] Ku wa 15/06/2012, Uburiyemuye Jean Damascène na HOME BASKET SACCO Kimironko bagiranye amasezerano y’inguzanyo ingana na 15.000.000Frw, bumvikana ko iyo nguzanyo igomba kwishyurwa mu gihe kingana n’ukwezi kumwe, ko inyungu zisanzwe zingana na 750.000 Frw zigomba guhita zishyurwa (zikurwa mu nguzanyo Uburiyemuye

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ahawe). Hatanzwe ingwate iri mu kibanza gifite UPI:3/03/08/02/7450, harimo inzu y’ubucuruzi iherereye mu Mudugudu wa Kitarimwa, Akagari ka Gikombe, Umurenge wa Nyakiriba, Akarere ka Rubavu. [2] Uburiyemuye Jean Damascène ntiyubahirije amasezerano, bituma HOME BASKET SACCO Kimironko itanga ikirego mu Rukiko rw’Ubucuruzi rwa Nyarugenge isaba kwishyurwa umwenda remezo n’inyungu zawo, urubanza rwandikwa kuri RCOM 0987/13/TC/Nyge. Urubanza rwaburanishijwe Uburiyemuye Jean Damascène adahari, rucibwa ku wa 13/12/2013, Urukiko rwemeza ko agomba kwishyura umwenda remezo ungana na 15.000.000Frw, inyungu zisanzwe zingana na 10.500.000Frw, inyungu z’ubukererwe zingana na 21.000.000Frw, n’igihembo cy’Avoka kingana na 700.000Frw. [3] Uburiyemuye Jean Damascène yajuririye urubanza mu Rukiko Rukuru rw’Ubucuruzi, rwandikwa kuri RCOMA 0164/14/HCC, avuga ko yaciwe inyungu zisanzwe zingana na 10.500.000 Frw kandi inyungu zisanzwe yari yarazitanze akimara gufata inguzanyo, anavuga ko inyungu zingana na 21.000.000 Frw z’ubukererwe ari umurengera. Urubanza rwaciwe ku wa 06/06/2014, Urukiko rwemeza ko ubujurire bwe nta shingiro bufite, ko urubanza rwajuririwe rudahindutse. Uburiyemuye Jean Damascène yasubirishijemo urwo rubanza ingingo nshya, rwandikwa kuri RCOM 00342/2017/CHC/HCC, Urukiko rwemeza ko ikirego cye kitakiriwe. [4] Nyuma y’izo manza, Uburiyemuye Jean Damascène yongeye gutanga ikirego mu Rukiko rw’Ubucuruzi asaba kwishyurwa amafaranga 750.000 yakaswe nk’inyungu zisanzwe agifata inguzanyo. Ikirego cyanditswe kuri RCOM 003582019/TC, Urukiko rwemeza ko ikirego cye kitakiriwe ku mpamvu z’uko ikibazo cy’inyungu cyaburanywe mu manza RCOM 0987/13/TC/NYGE na RCOMA 0164/14/HCC zabaye itegeko. [5] Mu kurangiza urubanza rurebana n’umwenda Uburiyemuye Jean Damascène yatsinzwe, Umuhesha w'Inkiko w'Umwuga Rugema Ziga Jean Claude yateje cyamunara umutungo utimukanwa wa Uburiyemuye Jean Damascène wanditse kuri UPI:3/03/08/02/7451, maze wegukanwa na HOME BASKET SACCO Kimironko kuri 4.000.000 Frw. [6] Uburiyemuye Jean Damascène yatanze ikirego mu Rukiko Rukuru rw'Ubucuruzi arega Umuhesha w’Inkiko Rugema Ziga Jean Claude, asaba ko iyo cyamunara yateshwa agaciro kuko urubanza rwarangijwe mu buryo bunyuranyije n'amategeko, hatubahirijwe ibyari bikubiye mu cyemezo cyo guteza cyamunara cyatanzwe n’Urukiko, harimo kudatanga amatangazo mu gihe cy’iminsi 15 cyagenwe n’ahantu hagenwe, kutagaragaza abapiganwe n’igiciro batangaga, no kugurisha ku giciro gito. [7] Ku wa 21/11/2017, Urukiko Rukuru rw’Ubucuruzi rwaciye urubanza RCOM 00021/2017/CHC/HCC, rwemeza ko ikirego cyatanzwe na Uburiyemuye Jean Damascène gifite ishingiro; ko cyamunara yakozwe n’Umuhesha w’Inkiko Rugema Ziga Jean Claude arangiza urubanza RCOMA 164/14/HCC itakurikije amategeko; rutegeka ko cyamunara yakozwe ku mutungo wanditswe kuri UPI:3/03/08/02/7451 iteshejwe agaciro. Rwategetse kandi Rugema Ziga Jean Claude guha Uburiyemuye Jean Damascène amafaranga y’ikurikiranarubanza n’igihembo cy’Avoka.

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[8] HOME BASKET SACCO Kimironko yatambamiye urwo rubanza mu Rukiko Rukuru rw’Ubucuruzi, urubanza rwandikwa kuri RCOM 00001/2018/CHC/HCC, ivuga ko Urukiko rutari rufite ububasha bwo kuburanisha mu mizi ikirego cya Uburiyemuye Jean Damascène, kandi ko cyamunara yo ku wa 04/05/2017 itagombaga guteshwa agaciro. Urubanza rwaciwe ku wa 05/02/2019, Urukiko Rukuru rw’Ubucuruzi rwemeza ko rutari rufite ububasha bwo kuburanisha ibirebana n’ibitarubahirijwe mu muhango wo guteza cyamunara harangizwa urubanza rwaciwe n’Urukiko rw’Ubucuruzi kuko biri mu bubasha bw’Urukiko rw’Ubucuruzi, ruvuga ko imikirize y’urubanza RCOM 00021/2017/CHC/HCC iteshejwe agaciro, rutegeka Uburiyemuye Jean Damascène kwishyura HOME BASKET SACCO Kimironko amafaranga 575.000 y’igihembo cy’Avoka n’ayo yatanzeho ingwate y’amagarama. [9] Uburiyemuye Jean Damascène yajuririye urwo rubanza mu Rukiko rw’Ubujurire, urubanza rwandikwa kuri RCOMA 00004/2019/CA, asaba Urukiko gusuzuma niba HOME BASKET SACCO Kimironko yaragombaga gutambamira urubanza RCOM 00021/2017/CHC/HCC, gusuzuma niba Urukiko Rukuru rw’Ubucuruzi rutari rufite ububasha bwo kuburanisha urwo rubanza, asaba n’indishyi zitandukanye. Rugema Ziga Jean Claude na HOME BASKET SACCO Kimironko batanze inzitizi yo kutakira ubujurire bwa Uburiyemuye Jean Damascène, kubera ko mu rubanza RCOM 00021/2017/CHC/HCC yaregeye Urukiko Rukuru rw’Ubucuruzi arusaba gukemura impaka zavutse mu irangiza ry’urubanza RCOMA 0164/14/HCC, ashingiye ku ngingo ya 208 y’Itegeko N° 21/2012 ryo ku wa 14/06/2012 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, kandi bene ibyo birego bitajuririrwa. Urukiko rwashoje iburanisha rufashe umwanzuro ko icyemezo ku nzitizi yatanzwe kizasomwa ku wa 20/03/2020. [10] Urukiko rw’Ubujurire rwaciye urubanza RCOMA 00004/2019/CA ku wa 15/05/2020, rwemeza ko inzitizi y’iburabubasha yatanzwe na Rugema Ziga Jean Claude nta shingiro ifite kuko icyajuririwe ari urubanza ku itambama, kandi bene izo manza zikaba zijuririrwa rimwe, rwemeza ko ubujurire bwatanzwe na Uburiyemuye Jean Damascène buri mu bubasha bw’Urukiko rw’Ubujurire. Urukiko rwasuzumye kandi ibijyanye n’ububasha bwa HOME BASKET SACCO Kimironko bwo gutambamira urubanza, rwemeza ko ntacyayibuzaga kubikora kuko itigeze iba umuburanyi mu rubanza rwatambamiwe. [11] Urukiko rwanasuzumye ikibazo cyo kumenya niba Urukiko Rukuru w’Ubucuruzi rutari rufite ububasha bwo kuburanisha urubanza RCOM 00021/2017/CHC/HCC, rusanga ibibazo byose byerekeye imihango y'ifatira bivutse mu gihe cy'ifatira bikemurwa n'icyemezo cya Perezida w'Urukiko rw'lbanze cyangwa icya Perezida w'Urukiko rw'Ubucuruzi mu gihe harangizwa urubanza rwaciwe n'inkiko z'ubucuruzi, bityo bikaba bitari mu bubasha bw’Urukiko Rukuru rw’Ubucuruzi, rwemeza ko ubujurire bwa Uburiyemuye Jean Damascène budafite ishingiro. Urukiko rwemeje ko urubanza RCOM 0001/2018/CHC/HCC rudahindutse. [12] Uburiyemuye Jean Damascène yandikiye Perezida w’Urukiko rw’Ikirenga asaba ko urubanza RCOMA 00004/2019/CA rwasubirwamo ku mpamvu z’akarengane, avuga ko Urukiko rw’Ubujurire rwaciye urubanza ku nzitizi, rukanafata icyemezo mu mizi ku bijyanye n’impamvu z’ubujurire yari yatanze kandi izo mpamvu zitarigeze ziburanwaho ngo zigibweho impaka n’impande zombi. Yavugaga kandi ko Urukiko rw’Ubujurire rutagombaga kumuca indishyi.

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[13] Perezida w’Urukiko rw’Ikirenga amaze gusuzuma ubusabe bwe, yemeje ko urubanza RCOMA 00004/2019/CA rwaciwe n’Urukiko rw’Ubujurire ku wa 15/05/2020 rusubirwamo ku mpamvu z’akarengane, rwandikwa kuri RS/INJUST/RCOM 00006/2020/SC. [14] Iburanisha ryabereye mu ruhame ku wa 13/04/2021, Uburiyemuye Jean Damascène yitabye yunganiwe na Me Nsabimana Jean Baptiste, HOME BASKET SACCO Kimironko ihagarariwe na Me Rukarishya Ngenda Philemon, Rugema Ziga Jean Claude ahagarariwe na Me Kagame Kimonyo Alexis. [15] Nyuma yo kumva ibisobanuro by’ababuranyi, Urukiko rwapfundikiye iburanisha ruvuga ko urubanza ruzasomwa ku wa 30/04/2021. Kuri iyi tariki urubanza ntirwasomwe kubera ko umwe mu bacamanza bagize inteko yahinduriwe imirimo, rwongera gushyirwa kuri gahunda y’iburanisha ku wa 09/09/2021. Ababuranyi bose baritabye bunganiwe cyangwa bahagarariwe nka mbere, bavuga ko ntacyo bongera ku byavuzwe mu iburanisha ryo ku wa 13/04/2021. Iburanisha ryarashojwe, bamenyeshwa ko urubanza ruzasomwa ku wa 08/10/2021. [16] Kuri iyo tariki, Urukiko rwasomye urubanza rubanziriza urundi, rwemeza ko Urukiko rw’Ubujurire rwaburanishije ku nzitizi gusa ariko rugafata umwanzuro no ku kirego cy’iremezo ; ko urubanza RCOMA 00004/2019/CA rwaciwe n’Urukiko rw’Ubujurire ku wa 15/05/2020 ruvuyeho, bivuga ko n’ibyemezo byose byari byarufashwemo harimo n’ibyerekeye indishyi zaciwe Uburiyemuye Jean Damascène bidafite agaciro. Rwemeje kandi ko iburanisha ry’urubanza ku ngingo z’ubujurire Uburiyemuye Jean Damascène yari yashyikirije Urukiko rw’Ubujurire rizakomeza ku munsi ababuranyi bazamenyeshwa n’Ubwanditsi bw’Urukiko, akaba ari nabwo hasuzumwa indishyi ababuranyi basaba. [17] Iburanisha ry’urubanza ryashyizwe ku wa 14/12/2021, ababuranyi barabimenyeshwa, ariko ntirwaburanishwa kubera ko Me Nsabimana Jean Baptiste wunganira Uburiyemuye Jean Damascène yamenyesheje Urukiko ko yagiye mu muhango wo gushyingura, urubanza rwimurirwa ku wa 08/02/2022, ababuranyi bose barabimenyeshwa. Kuri iyi tariki, iburanisha ryatangiye Uburiyemuye Jean Damascène na Me Nsabimana Jean Baptiste umwunganira badahari, abaregwa basaba ko urubanza rwaburanishwa hashingiwe ku biteganywa n’ingingo ya 54 y’Itegeko N° 22/2018 ryo kuwa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi154 Uburiyemuye Jean Damascène n’umwunganira baje mu Rukiko bakererewe, bakomereza aho urubanza rwari rugeze. [18] Ingingo zasuzumwe mu iburanisha, ari nazo zafashweho umwanzuro n’Urukiko, ni ingingo z’ubujurire Uburiyemuye Jean Damascène yari yashyikirije Urukiko rw’Ubujurire zikurikira: a. Kumenya niba HOME BASKET SACCO Kimironko yarashoboraga gutambamira urubanza RCOM 00021/2017/CHC/HCC;

154 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 kandi mu buryo buteganywa n’iri tegeko, rusanze ari ngombwa ko urubanza rwimurirwa ku yindi tariki kugira ngo urega yongere ahamagazwe. Iyo urubanza rusibwe, icyo cyemezo kiba kivanyeho urubanza n’amagarama yatanzwe yose agaherera k’urega.

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b. Kumenya niba Urukiko Rukuru rw’Ubucuruzi rutari rufite ububasha bwo kuburanisha urwo rubanza. c. Indishyi zinyuranye. [19] Nyuma yo kumva icyo buri ruhande ruvuga kuri izo ngingo, Urukiko rwasoje iburanisha rumenyesha ababuranyi ko urubanza ruzasomwa ku wa 18/03/2022. II. IBIBAZO BIGIZE URUBANZA N’ISESENGURA RYABYO a) Gusuzuma niba HOME BASKET SACCO Kimironko yarashoboraga gutambamira urubanza RCOM 00021/2017/CHC/HCC rwaciwe n’Urukiko Rukuru rw’Ubucuruzi ku wa 21/11/2017 [20] Uburiyemuye Jean Damascène n’umwunganira basobanura ko HOME BASKET SACCO Kimironko itashoboraga gutambamira urubanza RCOM 00021/2017/CHC/HCC kuko Rugema Ziga Jean Claude yarubayemo umuburanyi, kandi bakaba bari bafitanye amasezerano yo kuyirangiriza urubanza, ku buryo ibyo yakoraga byose bijyanye na cyamunara byari mu nyungu zayo, bivuga ko yamenye urubanza aburana. Basaba gutesha agaciro imikirize y’urubanza No RCOM 00001/2018/CHC/HCC rutambamira RCOM 00021/2017/CHC/HCC. [21] Me Rukarishya Ngenda Philemon uhagarariye HOME BASKET SACCO Kimironko avuga ko uwo ahagarariye yari afite inyungu zo gutambamira urubanza RCOM 00021/2017/CHC/HCC agirango rusubirwemo kuko rwamurenganyaga. Avuga ko nta mpamvu yari kuyibuza kurutambamira kuko ariyo yishyuzaga akaba ari nayo yaguze muri cyamunara ; kuba rero Uburiyemuye Jean Damascène yararegeraga gutesha agaciro iyo cyamunara nta mpamvu yari kubuza HOME BASKET SACCO Kimironko gutambamira urubanza kugira ngo irengere inyungu zayo kuko itari yaruhamagawemo. [22] Me Kagame Kimonyo Alexis uhagarariye Rugema Ziga Jean Claude avuga ko HOME BASKET SACCO Kimironko yagombaga gutambamira urubanza kubera inyungu yari irufitemo, zijyanye no kuba ariyo yaguze muri cyamunara umutungo uburanwa. Ku bijyanye no kuvuga ko Rugema Ziga Jean Claude yakoreraga HOME BASKET SACCO Kimironko, asobanura ko amasezerano ye yarangiranye no kugurisha. UKO URUKIKO RUBIBONA [23] Ingingo ya 161, igika cya mbere, y’Itegeko No 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, iteganya ko gutambamira urubanza ari ugushaka ko ruvanwaho cyangwa ruhindurwa bisabwe n’umuntu utararuburanye. Naho igika cya mbere cy’ingingo ya 162 y’Itegeko rimaze kuvugwa cyo kigateganya ko umuntu utareze cyangwa ngo aregwe mu rubanza ariko arufitemo inyungu, ashobora gutambamira urwo rubanza rumurenganya ashaka ko rusubirwamo iyo, ari we cyangwa ari n’abo ahagarariye nta warutumiwemo.

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[24] Icyumvikana mu ngingo zimaze kuvugwa, ni uko ushobora gutambamira urubanza ari utararubayemo nk’urega cyangwa nk’uregwa, kandi we ubwe cyangwa abo ahagarariye bakaba batarigeze barutumirwamo, nyamara akaba arufitemo inyungu. [25] Guhagararira bisobanurwa nk’uburyo uhagarariwe (mandant/représenté) aha ubutumwa umuhagarariye (mandataire/représentant) bwo kugira ibyo akorana n’abandi mu izina rye nk’aho ariwe ubyikoreye. Guhagararira bishobora kubaho ku bw’itegeko, nko guhagararira umwana utaragera ku myaka y’ubukure cyangwa kuba abanyamigabane ba sosiyete bahagararirwa n’umuyobozi wayo; bishobora kandi kubaho ku bw’icyemezo cy’urukiko nko guhagararira udafite ubushobozi (incapable), cyangwa ku bw’amasezerano yerekeye ubutumwa bwo guhagararirwa (contrat de mandat)155. Aya masezerano asobanurwa nk’igikorwa gituma umuntu aha undi ububasha bwo kumukorera ikintu kandi akagikora mu izina ry’uwamutumye156, atandukanye n’amasezerano yo gukora akazi (contrat de prestation de services) aho umuntu agirana n’undi amasezerano yo kumukorera akazi runaka. [26] Ku bireba urubanza RCOM 00021/2017/CHC/HCC rwaciwe n’Urukiko Rukuru rw’Ubucuruzi ku wa 21/11/2017, bigaragara ko Uburiyemuye Jean Damascène yarurezemo Rugema Ziga Jean Claude, aregera kurangiza mu buryo bunyuranyije n’amategeko urubanza RCOMA 164/14/HCC yari yatsinzwemo na HOME BASKET SACCO Kimironko kubera umwenda yari ayifitiye. HOME BASKET SACCO Kimironko ntiyigeze iba umuburanyi mu rubanza RCOM 00021/2017/CHC/HCC, kuko itarurezwemo cyangwa ngo iruhamagarwemo; ndetse n’abo ihagarariye ku bw’itegeko, ni ukuvuga abanyamigabane bayo, nta warubayemo cyangwa ngo arutumirwemo. [27] Urukiko rusanga, mu gihe HOME BASKET SACCO Kimironko ubwayo cyangwa abo ihagarariye nta wigeze aregwa cyangwa ngo ahamagarwe mu rubanza RCOM 00021/2017/CHC/HCC nk’uko bimaze gusobanurwa, kandi nyamara yari irufitemo inyungu

155 La représentation ….est l'effet soit d'une convention, soit de la Loi, elle règle l'effet par lequel une personne, dite le représenté ou encore le mandant, engage une personne dite, le mandataire ou représentant, lequel reçoit de ce mandant la mission de traiter avec un ou plusieurs tiers comme s'il avait directement traité avec ce ou ces tiers, Serge Braudo, Dictionnaire du Droit privé, Définition de représentation, https://www.dictionnaire- juridique.com/definition/representation.php,1996-2022, consulté le 9/03/2022. La représentation est le mécanisme par lequel une personne, le représentant, conclut un acte juridique pour le compte d'une autre, le représenté, en vertu d'un pouvoir que lui confère soit la loi (représentation légale), soit une décision de justice (représentation judiciaire), soit un contrat (représentation conventionnelle) ; le mécanisme de la représentation, définition, https://www.labase-lextenso.fr/ouvrage/9782275097763-42, consulté le 9/03/2022. Le pouvoir de représentation dont est investi un représentant peut lui avoir été conféré au titre d’un contrat. Le pouvoir de représentation sera ainsi le produit d’un accord de volontés. Cette hypothèse correspond à la conclusion d’un contrat de mandat ; Aurélien Bamdé(Docteur en droit privé), in Droit des contrats, Droit des obligations, Effet relatif, Effets du contrat, https://aurelienbamde.com/2017/07/14/la-representation-droit-commun/, posted le 14/07/2017, consulté le 9/03/2022 . …La représentation du mineur est assurée : soit par ses parents, soit par un tuteur ; ibidem …tandis que les associés expriment en assemblée la volonté de la personne morale, les dirigeants sociaux représentent cette volonté qui a été exprimée par les associés, ibidem. Lorsqu’une personne est frappée d’une incapacité d’exercice générale ou spéciale, l’expression de sa volonté ne peut s’opérer que par l’entremise d’un représentant………Le juge désignera ………un représentant chargé d’agir au nom et pour le compte de la personne protégée ; ibidem d'une autre, le représenté, en vertu d'un pouvoir que lui confère soit la loi (représentation légale), soit une decision. 156 Le mandat ou procuration est un acte par lequel une personne donne à une autre le pouvoir de faire quelque chose pour le mandant et en son nom ; ibidem.

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kuko ariyo yarangirizwaga urubanza Uburiyemuye Jean Damascène yaregeraga ko rwarangijwe mu buryo bunyuranyije n’amategeko, nta cyari kuyibuza kurutambamira hashingiwe ku biteganywa n’ingingo za 161 na 162 z’Itegeko No 22/2018 ryo ku wa 29/04/2018 ryavuzwe haruguru. [28] Urukiko rusanga ibivugwa na Uburiyemuye Jean Damascène ko HOME BASKET SACCO Kimironko itashoboraga gutambamira urubanza kuko Rugema Ziga Jean Claude yarubayemo umuburanyi, kandi bakaba bari bafitanye amasezerano yo kuyirangiriza urubanza, nta shingiro byahabwa kuko Rugema Ziga Jean Claude atakwitiranywa na HOME BASKET SACCO Kimironko cyangwa abo yaba ihagarariye hakurikijwe ibisobanuro byatanzwe haruguru. Ikindi kandi, amasezerano bari bafitanye ntiyari amasezerano yerekeye ubutumwa bwo gahagararirwa (contrat de mandat), ahubwo yari amasezerano yo gukora akazi ko kurangiza urubanza (contrat de prestation de services d’exécution de jugement)157. [29] Hashingiwe ku bisobanuro bimaze gutangwa, Urukiko rurasanga HOME BASKET SACCO Kimironko yarashoboraga gutambamira urubanza RCOM 00021/2017/CHC/HCC rwaciwe n’Urukiko Rukuru rw’Ubucuruzi ku wa 21/11/2017. 2.Gusuzuma niba Urukiko Rukuru rw’Ubucuruzi rutari rufite ububasha bwo kuburanisha urubanza RCOM 00021/2017/CHC/HCC [30] Uburiyemuye Jean Damascène n’umwunganira bavuga ko Urukiko Rukuru rwari rufite ububasha bwo kuburanisha urubanza RCOM 00021/2017/CHC/HCC rushingiye ku ngingo ya 208158 y’Itegeko N° 21/2012 ryo ku wa 14/06/2012 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, kubera ko hari impaka kuri cyamunara yabaye ku wa 04/05/2017, rukaba rutari gushingira ku ngingo ya 309159 y’iryo Tegeko yerekeye ibibazo birebana n’imihango y’ifatira. Basobanura ko impaka zavutse ku wa 04/05/2017 ubwo Umuhesha w’Inkiko yemezaga ko habaye cyamunara atagaragaza abayijemo, amafaranga yatanzwe n’uwayatanze, n’igiciro cyahawe inzu kitemeranywaho.

157 Le contrat de prestation de services est défini à l’article 1710 du Code civil sous le nom de « louage d’ouvrage ». Il s’agit d’une convention généralement conclue à titre onéreux entre deux parties, un prestataire et son client, et qui fait naître entre eux des droits et obligations. D’aucuns diraient que le contrat de prestation de services matérialise une sorte de relation de travail où un professionnel se rend responsable de l’accomplissement d’une mission pour le compte d’un donneur d’ordre ; Contrat de prestation de services, par Avocats Picovschi, Avocats d’affaires, https://www.avocats-picovschi.com/contrat-de-prestation-de-services_article_267.html, mis à jour le 13/08/2021, consulté le 09/03/2022. Ingingo ya 38 y’Itegeko N°12/2013 ryo ku wa 22/03/2013 rigenga umurimo w’Abahesha b’Inkiko iteganya ko mbere yo kurangiza urubanza, ibyemezo cyangwa izindi nyandikompesha, umuhesha w’inkiko w’umwuga abanza kugirana amasezerano yanditse n’umwiyambaje, yerekana umubare w’amafaranga y’igihembo cy’umurimo n’uburyo azishyurwa…. 158 Impaka zishingiye ku irangiza ry’ urubanza ryaba riri gukorwa cyangwa ryararangiye zikemurwa n’urukiko rwaruciye bwa nyuma cyangwa urwemeje ko urubanza rwo mu mahanga rurangirizwa mu Rwanda mu gihe kitarenze iminsi cumi n’itanu (15) guhera igihe urukiko rwakiriye ikirego. Bene izo manza ntizijuririrwa. 159 Ibibazo byose byerekeye imihango y’ifatira bivutse mu gihe cy’ifatira bikemurwa n’icyemezo cya Perezida w’Urukiko rw’ibanze cyangwa Perezida w’urukiko rw’ubucuruzi mu gihe harangizwa urubanza rwaciwe n’inkiko z’ubucuruzi. Bene ibyo birego biburanishwa hakurikijwe imihango yo kuburanisha inyandiko nsobanurakirego itanzwe n’umuburanyi umwe. Icyakora, icyo cyemezo kijuririrwa mu minsi cumi n’itanu (15) uhereye igihe ababuranyi bakimenyesherejwe

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[31] Me Rukarishya Ngenda Philemon uhagarariye HOME BASKET SACCO Kimironko avuga ko hashingiwe ku ngingo ya 309 y’Itegeko N° 21/2012 ryo ku wa 14/06/2012 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi ryakoreshwaga igihe urubanza rwaburanishwaga, asanga Urukiko Rukuru rw’Ubucuruzi nta bubasha rwari rufite kuko icyaburanwaga ari imihango itarubahirijwe mu cyamunara, ibi bikaba biregerwa mu Rukiko rw’Ibanze cyangwa mu Rukiko rw’Ubucuruzi mu gihe urubanza rurangizwa ari urwaciwe n’Urukiko rw’Ubucuruzi. [32] Avuga ko ashingiye ku ngingo ya 260 y’Itegeko N° 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi asanga icyemezo cyafashwe n’Urukiko kitaragombaga kujuririrwa, ko ahubwo cyagombaga gukurikizwa uko cyakabaye, akaba asanga nta karengane kari mu rubanza rwaciwe n’Urukiko rw’Ubujurire. [33] Me Kagame Kimonyo Alexis uhagarariye Rugema Ziga Jean Claude avuga ko Urukiko Rukuru rutagombaga kuburanisha urubanza RCOM 00021/2017/CHC/HCC, kubera ko haregerwaga kurangiza urubanza mu buryo bunyuranyije n’amategeko, hanasabwa ko cyamunara yakozwe ku wa 04/05/2017 iteshwa agaciro. Asobanura ko mu kuburana Uburiyemuye Jean Damascène yahinduye ikiregerwa akavuga ko ari impaka zivutse mu irangiza ry’urubanza, ariko wareba imiterere y’ikirego ugasanga yari ishingiye ku ngingo ya 309 y’Itegeko N° 21/2012 ryo ku wa 14/06/2012 ryavuzwe, yateganyaga ibyerekeye gukemura ibibazo birebana n’imihango y’ifatira. Yongeraho ko Urukiko rw’Ubucuruzi rwa Musanze arirwo rwari rufite ububasha kuko arirwo rwatanze icyemezo giteza cyamunara. UKO URUKIKO RUBIBONA [34] Impaka z’ababuranyi kuri iki kibazo, zishingiye ku kumenya niba ikirego cyatanzwe na Uburiyemuye Jean Damascène mu rubanza RCOM 00021/2017/CHC/HCC ari ikirego kirebana n’impaka zishingiye ku irangiza ry’ibyemezo by’inkiko kivugwa mu ngingo ya 208 y’Itegeko N° 21/2012 ryo ku wa 14/06/2012 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi ryakoreshwaga igihe cyatangwaga, cyangwa niba ari ikirego kirebana no gukemura ibibazo byerekeye imihango y’ifatira bivutse mu gihe cy’ifatira kivugwa mu ngingo ya 309 y’Itegeko rimaze kuvugwa. [35] Ingingo ya 208 y’Itegeko N° 21/2012 ryo ku wa 14/06/2012 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi yateganyaga ko impaka zishingiye ku irangiza ry’urubanza ryaba riri gukorwa cyangwa ryararangiye zikemurwa n’urukiko rwaruciye bwa nyuma(….), naho ingingo ya 309 y’iryo Tegeko igateganya mu gika cyayo cya mbere ko ibibazo byose byerekeye imihango y’ifatira bivutse mu gihe cy’ifatira bikemurwa n’icyemezo cya Perezida w’Urukiko rw’Ibanze cyangwa Perezida w’Urukiko rw’Ubucuruzi mu gihe harangizwa urubanza rwaciwe n’inkiko z’ubucuruzi. [36] Ibi bibazo bijyanye n’itandukaniro hagati y’impaka zishingiye ku irangiza ry’urubanza n’ibibazo byerekeye imihango y’ifatira, byasobanuwe n’uru Rukiko mu rubanza COOP ILAK yarezemo Sebahire Roger David na Nesongane Marina. Muri urwo rubanza, Urukiko rwasobanuye ko impaka zishingiye ku irangiza ry’ urubanza zivugwa mu ngingo ya 208 y’Itegeko N° 21/2012 ryo ku wa 14/06/2012 ryerekeye imiburanishirize y’imanza

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z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, ari impaka ababuranyi bajya hagati yabo cyangwa n’Umuhesha w’Inkiko ku birebana n’icyo Urukiko rwemeje (dispositif) n’ishyirwa mu bikorwa ryacyo, bivuze ko ari impaka zo kutumvikana ku cyemejwe n’Urukiko n’uburyo cyagombye gushyirwa mu bikorwa160. Naho ibibazo byerekeye imihango y’ifatira bivugwa mu ngingo ya 309 y’Itegeko rimaze kuvugwa, bikaba bigomba kumvikana nk‘ibirego byose bigamije gusesa cyamunara cyangwa gutesha agaciro cyamunara kubera imihango ibanziriza cyamunara itarubahirijwe, cyamunara yaba igikorwa cyangwa yararangiye161. [37] Nanone mu rubanza Mutuyubutatu Joséphine yaregagamo MINERALS SUPPLY AFRICA Ltd (MSA), uru Rukiko rwasesenguye ibivugwa mu ngingo ya 208 y’Itegeko N° 21/2012 ryo ku wa 14/06/2012, rugaragaza ko impaka ziregerwa ziba zavutse mu rubanza rurangizwa, maze ababuranyi bagasanga hari ibyo batumvikanaho mu gushyira mu bikorwa icyemezo cy’Urukiko rwaciye urubanza, ku buryo byakemurwa no gusaba urwo rukiko kubisobanura kugira ngo urubanza rwabo rurangizwe neza162. Ibi bisobanuro ni nabyo bitangwa na Gasasira Ephrem mu gitabo yanditse ku byerekeye imiburanishirize y’imanza z’imbonezamubano n’ubucuruzi163. [38] Ku birebana n’uru rubanza, dosiye igaragaza ko Uburiyemuye Jean Damascène yatanze ikirego mu Rukiko Rukuru rw’Ubucuruzi cyanditswe kuri RCOM 00021/2017/CHC/HCC, aregera kurangiza urubanza mu buryo bunyuranye n’amategeko, asaba ko cyamunara yateshwa agaciro. Yasobanuye icyo kirego avuga ko ku wa 04/05/2017, Umuhesha w'Inkiko w'umwuga witwa Rugema Ziga Jean Claude yamugurishirije umutungo utimukanwa ufite UPI: 3/03/08/02/7451, atubahirije ibyategetswe mu cyemezo cya Perezida w’Urukiko rw’Ubucuruzi cyo kugurisha mu cyamunara, birimo: a. Kudatanga amatangazo mu gihe cyateganyijwe cy’iminsi 15 n’ahantu hagenwe (radiyo, ibinyamakuru, aho cyamunara yagombaga kubera n’ahandi); b. Kutagaragaza abapiganwe n’igiciro batangaga ; c. Kugurisha ku giciro gito. [39] Urukiko rusanga ibyo Uburiyemuye Jean Damascène yaregeye agamije gutesha agaciro cyamunara kubera ko hari imihango itarubahirijwe, bihura n’ibiteganywa n’ingingo ya 309 y’Itegeko N° 21/2012 ryo ku wa 14/06/2012 yavuzwe haruguru nk’uko byasobanuwe, bikaba ntaho bihuriye n’impaka zishingiye ku irangiza ry’ urubanza zivugwa mu ngingo ya 208 y’iryoTegeko, ikoreshwa igihe hari ibitumvikanwaho mu cyemezo cyafashwe n’urukiko n’uburyo cyashyirwa mu bikorwa.

160 Urubanza RCAA 00015/2017/SC rwaciwe ku wa 27/04/2018, haburana COOPILAK, Sebahire Roger David na Nesongane Marina, para 26 161 Ibidem, para 35 162 Urubanza rubanziriza urundi RSOC 0001/2017/CS rwaciwe ku wa 07/07/2017, haburana Mutuyubutatu Joséphine na MINERALS SUPPLY AFRICA Ltd (MSA), para 10. 163 « ……Il arrive qu’un jugement soit difficile à exécuter, notamment quand il est obscur ou ambigu…, il faudra s’adresser à la juridiction qui a rendu le jugement dont exécution pour lui demander d’éclaircir sa pensée en vue de la rendre plus compréhensible ; Gasasira Ephrem, Manuel de Droit Rwandais, Procédure Civile et Commerciale, Printerset, 1993, p.294.

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[40] Hashingiwe ku bisobanuro byatanzwe, no ku biteganywa n’ingingo ya 309 imaze kuvugwa, Urukiko rusanga Urukiko Rukuru rw’Ubucuruzi rutari rufite ububasha bwo kuburanisha urubanza RCOM 00021/2017/CHC/HCC. Kumenya niba indishyi ababuranyi basaba bakwiye kuzihabwa Indishyi zasabwe mu Rukiko rw’Ubujurire [41] Uburiyemuye Jean Damascène n’umwunganira basabye Urukiko rw’Ubujurire kumugenera 1.000.000Frw y’igihembo cy’Avoka, 1.000.000 Frw y’indishyi z’akababaro, 500.000 Frw y’ikurikiranarubanza no kumusubiza igarama. [42] Me Rukarishya Ngenda Philemon uhagarariye HOME BASKET SACCO Kimironko avuga ko indishyi zasabwe na Uburiyemuye Jean Damascène zitagomba gusuzumwa kuko byaba ari ukumuhembera amakosa yo gutinza irangiza ry’urubanza. Avuga kandi ko kuva mu 2014 urega yakomeje kunaniza ishyirwa mu bikorwa rya cyamunara kugeza ubu, akaba yibitseho miliyoni 50 z’abaturage, akaba rero ntacyo yahombye cyatuma ahabwa indishyi. [43] Me Rukarishya Ngenda Philemon yasabye ko Uburiyemuye Jean Damascène yategekwa guha uwo ahagarariye indishyi mbonezamusaruro zingana na 200.000Frw, 500.000Frw y’igihembo cy’Avoka, na 200.000Frw y’ikurikiranarubanza; akanacibwa ihazabu mbonezamusaruro ingana na 200.000 Frw kubera kujuririra urubanza azi ko rutajuririrwa agamije gutinza irangiza ryarwo. [44] Me Kagame Kimonyo Alexis uhagarariye Rugema Ziga Jean Claude avuga ko indishyi Uburiyemuye Jean Damascène yasabye nta shingiro zifite kubera ko ariwe nyirabayazana akaba ariwe wishoye mu manza. Avuga ko mu gihe Urukiko rwasanga ibyo avuga nta shingiro bifite yategekwa guha uwo ahagarariye 500.000 Frw y’indishyi mbonezamusaruro, na 1.000.000Frw y’igihembo cy’Avoka. [45] Uburiyemuye Jean Damascène n’umwunganira bavuga ko indishyi asabwa nta shingiro zifite kuko kujurira ari uburenganzira ahabwa n’amategeko. Indishyi zisabwa mu Rukiko rw’Ikirenga [46] Uburiyemuye Jean Damascène n’umwunganira basaba 10.000.000Frw y’indishyi z’akababaro, 5.000.000Frw y’ikurikiranarubanza n’igihembo cy’Avoka, kuko abaregwa bamushoye mu manza ku maherere, agatakaza igihe n'umwanya ashaka umwunganizi umufasha kuburana uru rubanza. [47] Me Rukarishya Ngenda Philemon uhagarariye HOME BASKET SACCO Kimironko avuga ko urega agomba gucibwa indishyi zingana na 4.000.000Frw y’ikurikiranarubanza harimo n’indishyi zo gukerereza cyamunara igomba gukorwa, na 3.000.000Frw zishyuwe Avoka mu nzego eshatu. [48] Me Kagame Kimonyo Alexis uhagarariye Rugema Ziga Jean Claude yatanze ikirego kiregera kwiregura agamije gusaba Urukiko gutegeka Uburiyemuye Jean Damascène kumuha indishyi zingana na 2.000.000Frw zo gusiragizwa mu nkiko nta mpamvu, 1.000.000Frw y’ikurikiranarubanza, na 1.000.000Frw y’igihembo cy’Avoka.

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[49] Uburiyemuye Jean Damascène avuga ko indishyi abaregwa basaba badakwiye kuzihabwa kuko aribo ba nyirabayazana b’uru rubanza. UKO URUKIKO RUBIBONA Indishyi zasabwe mu Rukiko rw’Ubujurire [50] Igika cya mbere cy’ingingo ya 111 y’Itegeko No 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi giteganya ko ikirego cy’amafaranga y’ikurikiranarubanza ari ikirego gishamikira ku kirego cy’iremezo kigamije kwishyuza ibyakoreshejwe mu rubanza. [51] Mu bujurire bwe, Uburiyemuye Jean Damascène yasabye Urukiko kumugenera amafaranga y’ikurikiranarubanza, indishyi, n’igihembo cy’Avoka. Urukiko rusanga amafaranga y’ikurikiranarubanza asaba ashingiye ku ngingo imaze kuvugwa, kimwe n’andi yose asaba atayagenerwa kuko atsinzwe urubanza. [52] Urukiko rusanga amafaranga y’ikurikiranarubanza n’igihembo cy’Avoka yasabwe na HOME BASKET SACCO Kimironko mu bujurire bwuririye ku bundi yayagenerwa kuko byabaye ngombwa gukurikirana urubanza no kwishyura Avoka, ikaba igenewe ayo yasabye kuko ari mu rugero, ni ukuvuga 500.000 Frw y’igihembo cy’Avoka na 200.000 Frw y’ikurikiranarubanza. Urukiko rusanga ariko nta ndishyi mbonezamusaruro yagenerwa kuko itasobanuye ishingiro ryazo; ndetse n‘ihazabu mbonezamusaruro yasabye ko Uburiyemuye Jean Damascène yacibwa kubera kujurira ashaka gutinza urubanza, akaba nta shingiro yahabwa kuko nta kigaragaza ko ubujurire bwatanzwe mu rwego rwo gutinza urubanza koko. [53] Ku bijyanye n’amafaranga y’igihembo cy’Avoka yasabwe na Rugema Ziga Jean Claude mu bujurire bwuririye ku bundi, Urukiko rusanga yagenerwa mu bushishozi bwarwo 500.000 Frw yo ku rwego rw’ubujurire. Urukiko rusanga ariko atagenerwa indishyi mbonezamusaruro kuko atasobanuye ishingiro ryazo. Indishyi zisabwa mu Rukiko rw’Ikirenga [54] Urukiko rusanga indishyi z’akababaro, amafaranga y’ikurikiranarubanza n’igihembo cy’Avoka bisabwa na Uburiyemuye Jean Damascène atabihabwa kuko atsinzwe urubanza. [55] Urukiko rusanga amafaranga y‘ indishyi zo gukerereza cyamunara asabwa na HOME BASKET SACCO Kimironko, kimwe n’ indishyi zo gusiragizwa mu nkiko nta mpamvu zisabwa na Rugema Ziga Jean Claude mu kirego kigamije kwiregura ntabyo bahabwa kuko ataribo basabye ko urubanza rusubirwamo ku mpamvu z‘akarengane, ibyo bikaba byarasobanuwe mu manza zinyuranye zaciwe n’uru Rukiko164. Rusanga ariko bagenerwa amafaranga y’ikurikiranarubanza n’igihembo cy’Avoka agenwe mu bushishozi bw’Urukiko kuko ayo basaba

164 Urubanza RS/INJUST/RC 00024/2018/SC rwaciwe ku wa 21/02/2020, haburana Ngizweninshuti Albert na Muhima Giovanni ; urubanza RS/INJUST/RC 00007/2018/SC rwaciwe ku wa 13/03/2020, haburana Nditiribambe Samuel, Gatera Jason na Nyamaswa ; urubanza RS/INJUST/RCOM 00005/2018/SC rwaciwe ku wa 12/06/2020, haburana Prime Insurance Ltd na Kansiime James ; urubanza RS/INJUST/RSOC 00001/2018/SC rwaciwe ku wa 25/09/2020, haburana Banki y'Abaturage y'u Rwanda na Ukwibishaka Alexis, n’izindi.

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ari menshi kandi batayatangira ibimenyetso, bakaba bagenewe buri wese 300.000Frw y’ikurikiranarubanza, na 500.000 Frw buri wese y’igihembo cy’Avoka kuri uru rwego. III. ICYEMEZO CY’URUKIKO [56] Rwemeje ko ikirego cyo kujuririra urubanza RCOM 00001/2018/CHC/HCC rwaciwe n’Urukiko Rukuru rw’Ubucuruzi ku wa 05/02/2019, cyatanzwe na Uburiyemuye Jean Damascène, kidafite ishingiro; [57] Rwemeje ko nta gihindutse ku rubanza RCOM 00001/2018/CHC/HCC rwaciwe n’Urukiko Rukuru rw’Ubucuruzi ku wa 05/02/2019; [58] Rwemeje ko Urukiko Rukuru rw’Ubucuruzi rutari rufite ububasha bwo kuburanisha urubanza RCOM 00021/2017/CHC/HCC; [59] Rutegetse Uburiyemuye Jean Damascène kwishyura HOME BASKET SACCO Kimironko 200.000 Frw y’ikurikiranarubanza na 500.000 Frw y’igihembo cy’Avoka ku rwego rw’ubujurire, 300.000 Frw y’ikurikiranarubanza na 500.000 Frw y’igihembo cy’Avoka kuri uru rwego, yose hamwe akaba 1.500.000Frw; [60] Rutegetse Uburiyemuye Jean Damascène kwishyura Rugema Ziga Jean Claude 500.000 Frw y’igihembo cy’Avoka ku rwego rw’ubujurire, 300.000 Frw y’ikurikiranarubanza na 500.000 Frw y’igihembo cy’Avoka kuri uru rwego, yose hamwe akaba 1.300.000Frw. BUCYENSENGE v. I&M BANK [Rwanda URUKIKO RUKURU RW’UBUCURUZI – RCOMA 0464/14/HCC (Rwanyindo, P.J.) 12 Nzeli 2014] Amategeko agenga imiburanishirize y’imanza z’ubucuruzi – Igihe ntarengwa cyo kujuririra ikirego cyatanzwe n’umuburanyi umwe– Kujuririra ikirego cyatanzwe n’umuburanyi umwe bikorwa mu minsi itanu – Itegekono21/2012 ryo kuwa 14/06/2012 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruci, iz’umurimo n’iz’ubutegetsi, ingingo ya 329. Amategeko agenga imiburanishirize y’imanza z’ubucuruzi – Gutambamira icyemezo cya perezida w’Urukiko gishyiraho itariki ya cyamunara – Umuburanyi ntiyasaba gutambamira icyemezo cya perezida gishyiraho itariki ya cyamunara avuga ko gifite inenge kuko atari urubanza ruburanishwa, ahubwo ari icyemezo cy’ubuyobozi – Itegeko no21/2012 ryo kuwa 14/06/2012 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruci, iz’umurimo n’iz’ubutegetsi, ingingo ya 295. Incamake y’ikibazo: Bisabwe na I&M BANK, hagamijwe kurangiza urubanza rwaciwe n’Urukiko rw’Ikirenga, Urukiko rw’Ubucuruzi rwa Nyarugenge rwafashe icyemezo cyo gushyiraho itariki yo guteza cyamunara ubutaka hamwe n’inyubako biri mu bibanza nº283 na nº544, rwemeje ko Bucyensenge agomba kwishyura I&M BANK amafaranga angana na103.777.778 hiyongereyeho na 10.377.778Frw. Bucyensenge Charles yatanze ikirego cyo gutambamira icyo cyemezo mu Rukiko rw’Ubucuruzi rwa Nyarugenge avuga ko urubanza

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rushaka kurangizwa rwateshejwe agaciro, uru rukiko narwo rwemeza ko ikirego cye nta shingiro gifite. Bucyensenge yajuririye mu Rukiko Rukuru rw’Ubucuruzi avuga ko icyemezo cyafashwe n’Urukiko rw’Ubucuruzi rwa Nyarugenge cyo gushyiraho itariki yo guteza cyamunara cyagombaga kuvanwaho kubera inenge gifite, ndetse ko I&M BANK yatanze ikirego ishingiye ku nyandiko nsobanura kirego itanzwe n’uburanyi umwe. I&M BANK Ltd yireguye ivuga ko ikirego cya Bucyesenge Charles kitagomba kwakirwa kubera ko yajuririye mpitagihe. Inavuga kandi ko itatanze ikirego mu buryo bw’ inyandiko nsobanura kirego itanzwe n umuburanyi umwe ahubwo ko yasabye itariki ya cyamunara hakurikijwe amategeko kandi bidasaba gutanga igarama. Incamake y’icyemezo: 1. Ubujurire bwa Bucyensenge bwatanzwe mu gihe gikurikije amategeko kuko igihe ntarengwa cyo kujuririra ikirego cyatanzwe mu buryo bw’inyandiko gitanzwe n’umuburanyi umwe ari iminsi 5. 2. I&M BANK ntiyatanze ikirego mu buryo bw’inyandiko itanzwe n’umuburanyi umwe ahubwo icyo yakoze ni ugushyikiriza urukiko ibisabwa kugirango ihabwe itariki ya cyamunara. Ikibigaragaza niuko nta magarama yatanzwe kuko icyasabwaga cyari mu bubasha bwa perezida w’urukiko bwo gufata ibyemezo by’ubuyobozi. Bityo icyo cyemezo kikaba kitagomba kujuririrwa cyangwa gutambamirwa. 3. Ikirego cya Bucyensenge Charles gitambamira icyemezo no008/BMG/2014 cyo gushyiraho itariki yo guteza cyamunara ubutaka buri mu bibanza no283 na no544 n’inyubako abisabwe na I&M BANK cyafashwe na Perezida w’Urukiko rw’Ubucuruzi rwa Nyarugenge ku wa 30/06/2014 nticyagombaga kwakirwa n’Umucamanza wa mbere kubera ko icyo cyemezo ari icy’ubuyobozi. 3.Ubujurire bwa Bucyensenge bwatanzwe mu gihe gikurikije amategeko kuko igihe ntarengwa cyo kujuririra ikirego cyatanzwe mu buryo bw’inyandiko gitanzwe n’umuburanyi umwe ari iminsi 5. Ubujurire burakiriwe. Ikirego cyatanzwe mu rwego rwa mbere nticyagombaga kwakirwa. Amagarama yatanzwe n’uwajuriye agumye mu isanduku ya Leta. Amategeko yashingiweho: Itegeko no21/2012 ryo kuwa 14/06/2012 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruci, iz’umurimo n’iz’ubutegetsi, ingingo ya 295 na 329. Nta manza zifashishijwe.

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Urubanza I. IMITERERE Y’URUBANZA MU NCAMAKE [1] Kuwa 30/06/2014, Perezida w’Urukiko rw’Ubucuruzi rwa Nyarugenge yafashe icyemezo cyo gushyiraho itariki (12/08/2014) yo guteza cyamunara ubutaka buri mu bibanza no283 na no544 n’inyubako abisabwe na I&M BANK Ltd yashakaga kurangiza urubanza RCOMA 00119/10/CS rwaciwe n’Urukiko rw’Ikirenga kuwa 28/12/2012 rwemeza ko Bucyensenge Charles agomba kuyishyura 103.777.778Frw hiyongereyeho 10.377.778Frw. [2] Bucyensenge Charles yatanze ikirego cyo gutambamira icyo cyemezo mu Rukiko rw’Ubucuruzi rwa Nyarugenge rwemeje ko icyo kirego nta shingiro gifite kubera ko cyafashwe hakurikijwe ingingo ya 295 y’Itegeko ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruci, iz’umurimo n’iz’ubutegetsi (Abisabwe n’uwafatiriye, kandi amaze kugenzura ko imihango yose y’ifatira yubahirijwe, Perezida w’Urukiko rw’ibanze rw’aho icyamunara kizabera, cyangwa Perezida w’urukiko rw’ubucuruzi mu gihe harangizwa urubanza rwaciwe n’inkiko z’ubucuruzi, agena itariki n’aho ibintu bigomba kugurishirizwa, ahantu n’uburyo amatangazo y’icyo cyamunara agomba kumanikwa) kandi icyo cyemezo kikaba kitari mu byemezo bivugwa mu ngingo ya 360 y’Itegeko ryavuzwe haruguru bisabwa gufatwa hamaze gutangwa ingwate y’amagarama. Rwemeje kandi ko ikirego cya Bucyensenge Charles nta shingiro gifite kubera ko ibyo avuga ko urubanza RCOMA 00119/10/CS rushaka kurangizwa rwateshejwe agaciro nta shingiro bifite kuko atagaragaza urundi ruruvuguruza rwabaye Itegeko. Rwemeje na none ko icyo kirego nta shingiro gifite kubera ko ibyo Bucyensenge Charles avuga ko imihango y’ifatira itubahirijwe nta shingiro bifite kuko yamenyeshejwe icyemezo gihatira kwishyura anamenyeshwa ko natishyura icyo cyemezo kizahinduka ifatirabwishyu ry’umutungo we utimukanwa. Icyo nyuma Urukiko rwemeje ni uko ikirego cya Bucyensenge Charles nta shingiro gifite kubera ko ibyo avuga ko agomba guhabwa uburenganzira bwo gutanga indi mitungo ye itimukanwa akaba ariyo yafatirwa nta shingiro bifite kuko atagaragaza iyo mitungo iyo ariyo n’aho ihereye ngo anagaragaze ko ishobora kuvamo ubwishyu bw’umwenda yishyuzwa. [3] Bucyensenge Charles yajuriye urubanza rwaciwe n’Urukiko rw’Ubucuruzi rwa Nyarugenge ku mpamvu zikurikira: - Icyemezo cyafashwe cyo guteza cyamunara cyagombaga kuvanwamo kubera inenge gifite ariko Urukiko ntirwabikoze. Ikindi niuko icyagombaga gusuzumwa n’Umucamanza wa mbere ari ukureba niba haricyo icyo cyemezo cyagombaga kuramira mu buryo bwihuse nk’uko ingingo ya 324 y’Itegeko ryavuzwe haruguru ibiteganya. - Mu kwemeza ko icyemezo cyatambamirwaga kitari mu biteganywa mu ngingo ya 360 y’Itegeko ryavuzwe haruguru, Urukiko rwanyuranyije n’iyo ngingo kuko mu gace kayo ka 8 hateganyijwe inyandiko nsobanurikirego itanzwe n’umuburanyi umwe, kandi ari nayo I&M BANK Ltd yakoresheje kugira ngo ibone icyemezo cy’Urukiko kiriho umukono w’Umucamanza n’Umwanditsi, kuko nta bundi buryo bushingiye ku mategeko bwagaragajwe yaba yaregeyemo Urukiko. [4] I&M BANK Ltd yireguye itanga inzitizi yo kutakira ikirego cya Bucyensenge Charles kuko yagitanze impitagihe. Ivuga ko Bucyensenge Charles yagombaga gutanga ikirego

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cy’ubujurire bitarenze ku 17/08/2014 kuko icyemezo cyarafashwe kuwa 12/08/2014 kandi iminsi yo kujurira ari 5. Ivuga kandi ko nk’uko Umucamanza wa mbere yabisobanuye umuhango wo kugena itariki ya cyamunara ntabwo uri ku rutonde rw’ibirego bisabwa ingwate y’amagarama bivugwa mu ngingo ya 360 y’Itegeko ryavuzwe haruguru; ahubwo uwo muhango ukorwa hakurikijwe ibivugwa mu ngingo ya 295, igika cya 1, y’iryo Tegeko. [5] Ibibazo bisuzumwa muri uru rubanza n’ibikurikira: - Kumenya niba Bucyensenge Charles yaratanze ubujurire bwe impitagihe. - Kumenya niba Bucyensenge Charles yashoboraga gutambamira icyemezo cya Perezida w’Urukiko rw’Ubucuruzi rwa Nyarugenge gishyiraho itariki ya cyamunara. II. ISESENGURA RY’IBIBAZO BIGIZE URUBANZA A- Kumenya niba Bucyensenge Charles yaratanze ubujurire bwe impitagihe. [6] I&M BANK Ltd ivuga ko ikirego cya Bucyesenge Charles kitagomba kwakirwa kubera ko yajuriye mu gihe kidakurikije amategeko. Ivuga ko yagombaga gutanga ikirego cy’ubujurire bitarenze kuwa 17/08/2014 kuko icyemezo cyafashwe kuwa 12/08/2014 kandi iminsi yo kujurira ari 5. [7] Bucyesenge Charles yiregura avuga ko yajuriye mu gihe gikurikije amategeko, ko urubanza rwagombaga gusomwa ku wa 11/08/2014 ariko ntirwasomwa uwo munsi, rusomwa umunsi ukurikira ku wa 12/08/2014. Abajijwe igihe yamenyeshejwe imikirize y’urubanza, asubiza ko atabyibuka ariko kandi ko atariwe ugomba kugaragaza itariki yamenyeshejwe ahubwo ko ari uvuga ko yajuriye impitagihe ugomba kubikora kuko amategeko ateganya ko urega ariwe utanga ibimenyetso by’ibyo aregera. [8] Ku bijyanye n’icyo kibazo, Urukiko rusanze ko nyuma yo kumva imyiregure ya Bucyesenge Charles, I&M BANK Ltd yavuze ko kopi ihari y’urubanza igaragaramo ko Umwanditsi yayihaye Bucyensenge Charles kuwa 19/08/2014. Rusanze ko Bucyensenge Charles nawe atabihakanye. Rusanze rero ko kuba Bucyensenge Charles yarajuriye ku wa 26/08/2014 urubanza yamenyeshejwe ku wa 19/08/2014, akaba yarajuriye mu gihe gikurikije amategeko kuko igihe ntarengwa cyo kujuririra ikirego cyatanzwe mu buryo bw’inyandiko gitanzwe n’umuburanyi umwe ari iminsi 5 nk’uko biteganywa n’ingingo ya 329 y’Itegeko ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi (2012). B- Kumenya niba Bucyensenge Charles yarashoboraga gutambamira icyemezo cya Perezida w’Urukiko rw’Ubucuruzi rwa Nyarugenge gishyiraho itariki ya cyamunara. [9] Bucyesenge Charles yatambamiye icyemezo cya Perezida w’Urukiko rw’Ubucuruzi rwa Nyarugenge avuga ko gifite inenge kandi ko cyasuzumwe kigafatwaho icyemezo kandi uwagitanze nta garama yari yatanze. [10] I&M BANK Ltd ivuga ko itatanze ikirego mu buryo bw’inyandiko itanzwe n’umuburanyi umwe ahubwo yasabye itariki ya cyamunara hakurikijwe ingingo ya 295 y’Itegeko ryavuzwe haruguru kandi ibyo ntabwo bisaba gutanga igarama.

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[11] Urukiko rusanze koko ko I&M BANK Ltd itigeze itanga ikirego mu buryo bw’inyandiko itanzwe n’umuburanyi umwe nk’uko Bucyensenge Charles abivuga ahubwo I&M BANK Ltd yasabye itariki ya cyamunara, ishyikiriza Urukiko ibisabwa ngo ihabwe itariki. Rusanze ko Perezida w’Urukiko yafashe icyemezo cyo kuyiha itariki ya cyamunara hatabaye iburanisha kuko atari ngombwa ahubwo icyo yakoze ni gusuzuma ibyo yashyikirijwe bimwemerera gutanga itariki ya cyamunara. Rusanze ko ibyo Perezida w’Urukiko rw’Ubucuruzi rwa Nyarugenge yakoze bishingiye ku ngingo ya 295 y’Itegeko ryavuzwe haruguru ivuga ko “abisabwe n’uwafatiriye, kandi amaze kugenzura ko imihango yose y’ifatira yubahirijwe, Perezida w’Urukiko rw’ibanze rw’aho icyamunara kizabera, cyangwa Perezida w’urukiko rw’ubucuruzi mu gihe harangizwa urubanza rwaciwe n’inkiko z’ubucuruzi, agena itariki n’aho ibintu bigomba kugurishirizwa, ahantu n’uburyo amatangazo y’icyo cyamunara agomba kumanikwa”. Rusanze ko hakurikijwe iyo ngingo, icyemezo gifatwa na Perezida w’Urukiko ari icyemezo cy’ubuyobozi kuko atari urubanza arimo kuburanisha, bityo icyo cyemezo kikaba kitagomba kujuririrwa cyangwa gutambamirwa. Rusanze ko kuba Bucyensenge Charles avuga ko ikirego cya I&M BANK Ltd ari ikirego gitangwa mu buryo bw’inyandiko itanzwe n’umuburanyi umwe kubera ko Perezida yafashe icyemezo afashijwe n’Umwanditsi, ibyo bikaba nta shingiro bifite kubera ingingo ya 295 yavuzwe haruguru itamubuza kubikora afashijwe n’Umwanditsi. Rusanze kandi ko ikigaragaza ko atari ikirego gitangwa mu buryo bw’inyandiko itanzwe n’umuburanyi umwe ni uko nta garama yatanzwe kuko icyasabwaga byari mu bubasha Perezida bw’Urukiko rw’Ubucuruzi afite bwo gufata ibyemezo by’ubuyobozi. [12] Bityo, rukaba rusanga ko ikirego cya Bucyensenge Charles gitambamira icyemezo no008/BMG/2014 cyo gushyiraho itariki yo guteza cyamunara ubutaka buri mu bibanza no283 na no544 n’inyubako abisabwe na I&M BANK cyafashwe na Perezida w’Urukiko rw’Ubucuruzi rwa Nyarugenge ku wa 30/06/2014 kitagomba kwakirwa n’Umucamanza wa mbere kubera ko icyo cyemezo ari icy’Ubuyobozi. III. ICYEMEZO CY’URUKIKO [13] Rwemeye kwakira ubujurire bwa Bucyensenge Charles. [14] Rwemeje ko ikirego yatanze mu rwego rwa mbere gitambamira icyemezo no008/BMG/2014 cya Perezida w’Urukiko rw’Ubucuruzi rwa Nyarugenge gishyiraho itariki ya cyamunara kitagombaga kwakirwa. [15] Rutesheje agaciro urubanza RCOM 0788/14/TC/NYGE rwaciwe ku wa 12/08/2014 n’Urukiko rw’Ubucuruzi rwa Nyarugenge. [16] Rutegetse ko ingwate y’amagarama Bucyensenge Charles yatanze ihera mu Isanduku ya Leta. FINA BANK v. MUTEMBO [Rwanda URUKIKO RW’IKIRENGA – 2014 SC – RCOMA 0147/11/CS (Kayitesi, P.J., Mukandamage na Rugabirwa, J.) 24 Mutarama 2014]

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Amategeko agenga imitungo – Guhererekanya umutungo utimukanwa – Indishyi zituruka kugutanga impapuro z’inzu yaguzwe mu gihe habayeho ubukererwe mu kuzitanga – Kudahabwa ibyangombwa by’umutungo utimukanwa nyuma y’ubugure ubwabyo ni impamvu yo kuryozwa indishyi ku wabitindanye kabone n’ubwo yaba yarashyikirije uwo mutungo uwawuguze –Itegeko ryo kuwa 30/07/1888 ryerekeye amasezerano cyangwa imirimo nshinganwa, ingingo ya 258. Amategeko agenga amasezerano cyangwa imirimo nshinganwa– Inyungu zituruka ku kutabasha gukoresha mu buryo busesuye icyaguzwe – Uwaguze inzu akayihabwa ariko ntahabwe ibyangombwa byayo ntiyagenerwa inyungu zibariwe ku gaciro k’inzu yitwaje ko atahawe ibyangombwa byayo kandi nyamara ayituyemo. Incamake y’ikibazo: Kuwa 27/09/2007, FINA BANK yagurishije mu cyamunara Mutembo inzu iri mu kibanza no 91 iherereye i Musanze mu Ntara y’Amajyaruguru. Mukumuha ibyemezo by’inzu, yamuhaye “Certificat d’enrigistrement” y’inzu iri mu kibanza no 25; Mutembo aza kumenya ko yahawe ibyangombwa bitari iby’inzu yaguze mu cyamunara ari uko asabye “mutation” kugira ngo ahabwe “certificat d’enregistrement” nshya yanditse mu mazina ye. Mutembo yabimenyesheje FINA BANK yemera ikosa imwizeza ko izabikosora ariko kuyibona bikomeza gutinda. Mutembo nyuma yo kwandikira no kwihanangiriza FINA BANK yatanze ikirego mu Rukiko Rukuru rw’Ubucuruzi avuga ko yahabwa indishyi z’igihe kinini FINA BANK yamaze itamuha ibyangombwa by’inzu yamugurishije, naho FINA BANK yo ikavuga ko nta ruhare yagize mu kuba Mutembo yaramaze igihe kinini adahawe ibyangombwa by’inzu yaguze. Urukiko Rukuru rw’Ubucuruzi rwemeza ko ikirego cya Mutembo gifite ishingiro kuko FINA BANK yabaye nyirabayazana mu kumutinza kubona “certificat d’enregistrement” y’inzu yaguze ruyitegeka no kubitangira indishyi. FINA BANK yajuririye Urukiko rw’Ikirenga ivuga ko Urukiko Rukuru rw’Ubucuruzi rwayiciye indishyi rwirengagije ibisobanuro yaruhaye bigaragaza ko nta ruhare yagize mu gutuma Mutembo atinda guhabwa icyangombwa cy’inzu yaguze; naho Mutembo we akavuga ko ubujurire bwa FINA BANK ntashingiro bwahabwa kuko banki yakomeje kumutinza kubona ibyangombwa kandi ibizi neza ko ibyo yamuhaye ataribyo. Muri urwo rubanza kandi Mutembo yasabye inyungu z’uko atabashije kubyaza umusaruro inzu yaguze akazibara ashingira ku gaciro kayo nyamara kandi yarahise ayijyamo akimara kuyigura; naho FINA BANK ikavuga ko itayatanga kuko ikirego cy’inyungu yatanze kitashyikirijwe ubwanditsi bw’Urukiko ndetse ko n’inzu yahise ayihabwa, ko rero ibyo asaba byaba ari icyo bita “enrishissement sans cause”.

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Incamake y’icyemezo: 1. Kuba uregwa yaramaze imyaka hafi itanu atarahabwa impapuro z’inzu yaguze yavukijwe uburenganzira bwo kuyikoresha mu buryo bwisanzuye nko kuyitangaho ingwate cyangwa kuyigurisha n’ibindi…, akaba rero agomba kubihererwa indishyi zingana na 5.000.000frw kubera ko uwajuriye yatinze kumuha icyangombwa cy’inzu bituma atayikoresha mu buryo bwuzuye. 2. Kubyerekeye inyungu zasabwe n’uwarezwe mu bujurire ashingiye kuba atarahawe ibyangombwa by’inzu nk’utarayihawe, urukiko rwasanze atazihabwa kuko iyo nzu yayishyikirijwe akayituramo. Ubujurire nta shingiro bufite. Ubujurire bwuririye ku bundi nta shingiro bufite. Amagarama aherereye ku wajuriye. Amategeko yashingiweho: Itegeko ryo kuwa 30/07/1888 ryerekeye imirimo nshinganwa cyangwa amasezerano, ingingo ya 258. Nta manza zifashishijwe. Urubanza I. IMITERERE Y’URUBANZA [1] Kuwa 27/09/2006 Mutembo Senyana Kavos yaguze na FINA BANK muri cyamunara inzu iri mu kibanza no 91 i Musanze mu Ntara y’Amajyaruguru y’uwitwa Zigiranyirazo Protais wari uyibereyemo umwenda. Igiye kumuha ibyemezo by’inzu yamuhaye “certificat d’enregistrement” y’inzu iri mu kibanza no 25 [nayo ya Zigiranyirazo Protais] aho kumuha iy’inzu yaguze iri mu kibanza no 91, bimenyekana ari uko Mutembo asabye “mutation” kugira ngo ahabwe “certificat d’enregistrement” nshya yanditse ku mazina ye. Mutembo yaje kumenya ko ibyangombwa by’inzu ye byari bifitwe na BRD yari yarabihaweho ingwate na Zigiranyirazo Protais igihe yishingiraga umwenda wafashwe na SOBOLIRWA, abimenyesha FINA BNK yemera ikosa imwizeza ko izarikosora, agashobora kubona “certificat d’enregistrement” y’inzu ye imwanditseho, ariko kuyibona bikomeza gutinda. [2] Nyuma yo kwandikira FINA BANK no kuyihanangiriza, Mutembo Senyana Kavos yaregeye Urukiko Rukuru rw’Ubucuruzi asaba ibikubiye mu kirego nk’uko byasobanuwe hejuru, FINA BANK yo ikavuga ko ntacyo yari gukurikiranwaho kuko nta ruhare yagize mu kuba Mutembo yaramaze igihe kinini adahawe ibyangombwa by’inzu yaguze. Urukiko rwemeje ko ikirego cye gifite ishingiro kuri bimwe, rutegeka FINA BANK kumwishyura 5.000.000 Frw y’indishyi z’uko yabaye nyirabayazana wo kumutinza kubona “certificat d’enregistrement” y’inzu yaguze, kumuha indishyi zingana na 1.000.000 Frw y’ikurikiranarubanza n’igihembo cya avoka, yose hamwe akaba 6.000.000 Frw no kwishyura 9.700 Frw y’ amagarama y’urubanza.

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[3] FINA BANK yajuririye Urukiko rw’Ikirenga ivuga ko Urukiko Rukuru rwayemeje ikosa ryo kuba yarahaye Mutembo Senyana Kavos “certificat d’enregistrement1”165 itari iy’inzu yaguze yo mu kibanza nº 91 i Musanze aribyo byabaye intandaro yo kuba “mutation de propriété” yarafashe igihe kinini, no kuyitegeka kubitangira indishyi zigeze kuri 6.000.000 Frw, rwirengagije ibisobanuro yaruhaye bigaragaza ko nta ruhare yagize mu gutuma Mutembo atinda guhabwa icyangombwa cy’inzu yaguze. Dosiye yakorewe ibanzirizasuzuma, umucamanza wabishinzwe yemeza ko ubujurire bwakiriwe, urubanza ruburanishwa kuwa 24/12/2013, FINA BANK iburanirwa na Me Rusanganwa Jean Bosco, naho Mutembo Senyana aburanirwa na Me Toy Nzamwita. II. ISESENGURA RY’IBIBAZO BIGIZE URU RUBANZA 1. Kumenya niba hari uruhare FINA BANK yagize mu gutinda gutanga ibyangombwa by’inzu yaguzwe muri cyamunara na Mutembo Senyana Kavos. [4] Uburanira FINA BANK avuga ko Urukiko rubanza rwarenze ku bisobanuro batanze bagaragaza ko nta kosa cyangwa uburangare FINA BANK yagize cyangwa kwica amasezerano mu gutuma Mutembo adahabwa impapuro mpamo z’inzu baguze iri mu kibanza nº 91. Asobanura ko icyo FINA BANK yemera ari uko yabanje guha Mutembo Senyana Kavos “certificat d’enregistrement” itari iy’inzu yaguze no kuba iyo nzu yari yaratanzweho ingwate muri BRD na Zigiranyirazo igihe yishingiraga umwenda wa SOBOLIRWA, ariko ko ibyo byombi FINA BANKyabimenye nyuma ya cyamunara ubwo Mutembo yayigaragarizaga ko yibeshye ikamuha “certificat d’enregistrement” y’indi nzu iri mu kibanza nº25, akayisaba iy’inzu ye iri mu kibanza nº 91. Uburanira FINA BANK avugako rero asanga nta kosa ryayibarwaho. [5] Avuga ko ahubwo ikosa ryabaye ryatewe n’imyitwarire ya Mutembo Senyana Kavos wamaze kubona inzu (transfert matériel de propriété) akicecekera, muri 2010 nyuma y’imyaka itatu akaba aribwo yatangiye gusaba ibyangombwa byayo, ko iyo yihutira kubisaba cyamunara ikimara kuba muri 2006, ikibazo kiba cyaramenyekanye kigakemurwa hakiri kare, ariko ko aho FINA BANK ibimenyeye yihutiye gukemura ikibazo kugira ngo “mutation” ishobore gukorwa. [6] Akomeza avuga ko ndetse iryo kosa rikomoka no ku myitwarire y’izindi nzego zabigizemo uruhare, ko Umubitsi w’impapuro mpamo z’ubutaka yavuze ko ryari ryarabaye igihe hatangwaga ibyangombwa by’icyo kibanza cyagiye gihabwa numero zitandukanye, 25, 92, na 91 kandi ibyo nta ruhare FINA BANK yabigizemo, ko atariyo yaryozwa amakosa yabaye kuko inzu yatejwe cyamunara ari iyo yahawe mu bugwate kandi ikaba ariyo yagurishijwe, ko na none icyo gihe “Notaire” ariwe wakoze“acte d’adjudication publique” kuwa 27/09/2006 yagaragayemo amakosa, iyo nzu iri mu kibanza no 91 igurishwa, yitwa ko iri mu kibanza nº 25. [7] Uburanira Mutembo avuga ko ubujurire bwa FINA BANK nta shingiro ryabwo, kuko no mu Rukiko rubanza yemeye ikosa ryo kuba yaratanze “certificat d’enregistrement” idahuye n’inzu yagurishije, ko yajyaga ibandikira yisegura, bigaragara ko hari amakosa yemeraga, ariko inzira zo kubikosora ziza kuruhanya, ko kuba yikuraho iryo kosa ikarishyira ku zindi nzego zishinzwe gutanga ibyangombwa by’amazu atari byo, kuko icyabaye ari ubushishozi buke bwatumye haba kudahuza amazu n’ibyemezo biyaranga, FINA BANK ikaba yaragombaga

165“Certificat d’enregistrement” y’inzu iri mu kibanza nº 25 i Musanze mu Ntara y’Amajyaruguru.

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kugira imikorere myiza yo kugenzura inzu yarigiye guteza cyamunara n’ibyemezo by’ubutaka biyiranga. [8] Avuga kandi ko kuvuga ko ikosa ryatewe na Mutembo watinze gusaba icyemezo cy’inzu ye, nyuma y’imyaka itatu muri 2010 atari ukuri, kuko yagisabye cyamunara ikimara kuba kuwa 27/9/2006 agahabwa ikitaricyo,aribwo umugore wa Mutembo yatangiye kwandikirana na FINA BANK muri 2008 ayisaba icyemezo nyakuri cy’inzu baguze, ko kuva n’icyo gihe bitewe n’imikorere mibi yayo, byafashe imyaka 6 imwizeza buri gihe ko igiye gukemura ikibazo, Mutembo Senyana Kavos aza kugihabwa muri 2012 urubanza rwaratangiye, ko ibyo byose bigaragazwa n’inyandiko zisanzwe n’iz’ubutumwa bugufi (Emails) yashyikirije Urukiko. Uburanira Mutembo Senyana Kavos yanzura avuga ko ubujurire bwa FINA BANK nta shingiro ifite kuko ikibazo yateje ari ugatanga ibyangombwa by’inzu bitari byo, ko ubusanzwe ntawe uteza cyamunara inzu adafitiye ibyangombwa biyiranga. UKO URUKIKO RUBIBONA [9] Ingingo ya 258 CC LIII ivuga ko “igikorwa cyose cy’umuntu cyangirije undi gisaba nyiri ukugikora kubitangira indishyi”. [10] Inyandiko ziri muri dosiye zigaragaza ko inzu FINA BANK yarifiteho ingwate yari iy’uwitwa Zigiranyirazo Protais iri mu kibanza nº 91, ko kandi yari yaranatanzweho ingwate muri BRD, ari nayo yari ifite ibyangombwa byayo igihe yatezwaga cyamunara kuwa 27/09/2006, ikagurwa na Mutembo Senyana Kavos, ariko aza guhabwa “cerificat d’enregistrement” itariyo, kuko yahawe iy’inzu iri mu kibanza nº 25 i Musanze nayo ya Zigiranyirazo Protais. Bigaragara kandi kuri 13, ko iyi nzu166 nayo yatejwe cyamunara, igurwa n’uwitwa Mbanda Laurent na Madamu we Chantal Mbanda kuwa 04/08/2009 mu kurangiza urubanza nº 81 rwaciwe n’Urukiko Gacaca rwa Rwiri kuwa 14/02/2008. Bigaragara na none muri dosiye ko Umubitsi w’inyandiko mpamo z’ubutaka yamenye iki kibazo igihe Mutembo Senyana Kavos yamusabaga ko hakorwa “mutation” kugira ngo ahabwe “certificat d’enregistrement” nshya. [11] Urukiko rusanga rero FINA BANK yaragize uburangare n’imicungiremibi y’ingwate z’amazu yahawe bituma yitiranya ibyemezo byayo igiheyabihaga abayaguze, hashingiwe kubigaragara mu ibaruwa y’Umubitsi Wungirije w’Impapuro mpamo z’Ubutaka yandikiye Umuyobozi Mukuru wa FINA BANK S.A amusaba gukosoza icyemezo cya cyamunara (acte d’adjudication) yakozwe kuwa 27/05/2009 na Noteri wa Leta, amusaba kandi ko nibirangira, azamugezaho umwimerere w’Impapuro mpamo z’ubutaka numero R.XII Folio 182 zose zanditse kuri Zigiranyirazo Protaisn’icyemezo cya RDB gihanagura imyenda kuri ibyo bibanza kugirango bashyire mu bikorwa icyifuzo cya buri muntu. [12] Urukiko rusanga na none nkuko amabaruwa asanzwe n’ubutumwa bugufi biri muri dosiye abigaragaza Mutembo Senyana Kavos ataratinze gusaba icyangombwa cy’inzu kuko yatangiye kwandikirana na FINA BANK mu kwezi kwa mbere kwa 2008, cyamunara yarabaye

166Ibaruwa No 1882 16.03/NLC/0214Umubitsi Wungirije w’Impapuro mpamo z’ubutaka yandikiye Umuyobozi Mukuru wa FINA BANK yerekeye gusaba icyemezo cya Cyamunara, ivugwamo ikibanza nº 25 cyaguzwe na Bwana Mbanda Laurent.

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kuwa 27/09/2006, ni ukuvuga nyuma y’imyaka 2. Kuba rero FINA BANK ivuga ko ikosa ryo kuba Mutembo Senyana Kavos yaratinze gukorerwa “mutation” ariwe ryaryozwa bikaba atari byo, kuko icyabaye ikosa ari uko FINA BANK yamuhaye icyangombwa cy’inzu kitari cyo kubera ubushishozi buke bwayo, kuko mu busanzwe yagombye kuba yaragenzuye inzu igurishwa muri cyamunara, aho iherereye n’ibyangombwa byayo. [13] Urukiko rusanga na none, naho ikibazo cy’inyandiko n’ibyemezo by’amazu kigaragariye, ntabwo FINA BANK yakoranye ubuhanga n’umwete kugira ngo ibyagombaga gukosorwa bikorwe mu gihe gito gishoboka kubera ko nkuko inzandiko ziri muri dosiye (correspondance) yandikiranye na Mutembo Senyana Kavos ndetse n’Umubitsi w’Impapurompamo z’Ubutaka zibigaragaza, imishyikirano ku mugaragaro yatangiye mu kwa mbere 2008, guhera icyo gihe byafashe imyaka ine (4) kugira ngoMutembo Senyana Kavos abone “Certificat d’enregistrement” ku mazinaye muri 2012, urubanza rwaratangiye nyuma yo kwihanangirizwa (mise endemeure) birenze inshuro imwe. [14] Hashingiwe ku bimaze kuvugwa, Urukiko rurasanga FINA BANK yaragize uruhare mu gutuma Mutembo Senyana Kavos atinda guhabwa ibyangombwa by’inzu yaguze bituma atayikoresha mu buryo bwisanzuye, bityo ikaba rero igomba kubiryozwa hakurikijwe ibiteganywa n’ingingo ya 258 CC LIII yavuzwe haruguru. 2. Ku byerekeye n’indishyi zisabwa [15] Uburanira Mutembo Senyana Kavos avuga ko kuba yarimwe uburenganzira ku nzu ye mu gihe kirenga imyaka itanu (5) ngo abe yarayitanzeho ingwate kugira ngo ahabwe inguzanyo, byamuteje akababaro, akaba asanga uru Rukiko rukwiye kwemeza indishyi zose hamwe yagenewe n’urukiko rubanza zingana na 6.000.000 Frw yahawe. Avuga kandi ko FINA BANK yategekwa kwishyura Mutembo Senyana Kavos amafaranga y’igihembo angana na 10% y’amafaranga yose igomba kumwishyura. [16] Avuga kandi ko yuririye ku bujurire bwatanzwe na FINA BANK, asaba na none inyungu za 18% ku kiguzi cy’inzu cya 31.410.000 Frw kubera inyungu we n’umugore we bavukijwe kuko bashoye imari yabo mu kugura inzu itigeze ibungukira mu gihe cy’imyaka itanu, ko izo nyungu zabarwa ku kiguzi cy’inzu guhera kuwa 13/11/2006, umunsi FINA BANK yemeje ko yakiriye ayo mafaranga kugeza ku munsi w’icibwa ry’urubanza zibazwe mu buryo bukurikira: 31.410.000 Frw x 18% x 65 (mois): 12= 30.624.750 Frw. [17] Uburanira FINA BANK avuga ko ikirego cya Mutembo Senyana Kavos cyuririye ku bujurire bwatanzwe na FINA BANK kigamije gusaba inyungu kubera igihombo yatejwe no kutabyaza inzu ye inyungu kitashyikirijwe Ubwanditsi bw’Urukiko, ko ariko kandi nta gihombo Mutembo Senyana Kavos yagize kuko inzu yahise ayihabwa, ko rero ibyo asaba byaba ari icyo bita “enrishissement sans cause”. Asanga ko nta ndishyi FINA BANK yari gucibwa, ko ahubwo igomba guhabwa indishyi zingana na 1.000.000 Frw y’ikurikiranarubanza n’igihembo cya avoka. [18] Ku byerekeye indishyi zingana na 1.000.000 Frw y’ikurikiranarubanzan’igihembo cya avoka zisabwa na FINA BANK, uburanira MutemboSenyana Kavos avuga ko ntaho zashingira mu gihe bigaragara ko ariyo iri mu makosa.

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UKO URUKIKO RUBIBONA [19] Ku byerekeye indishyi zisabwa, Urukiko rusanga nkuko byasobanuwe haruguru, kuba Mutembo Senyana Kavos yaramaze igihe kinini atarahabwa ibyangombwa by’inzu, byaratewe n’amakosa ya FINA BANK yagize imikorere mibi, ibura ubushishozi bituma itanga icyemezo cy’inzu kitaricyo, n’igihe ibimenyeye, ntiyagaragaza ubushake n’umwete wo kubikosora mu buryo bwihuse ngo Mutembo Senyana Kavos ahabwe icyemezo cy’inzu ye. [20] Urukiko rusanga rero Mutembo Senyana Kavos yarahise ahabwa inzuye akimara kwishyura kuwa 13/11/2006, kuba yaramaze imyaka hafi itanu atarahabwa Impapuro mpamo zayo, yabujijwe uburenganzirabwokuyikoreshamu buryo bwisanzuye nko kuyitangaho ingwate cyangwa kuyigurisha n’ibindi…, akaba rero agombaga kubihererwa indishyi nkuko Urukiko rubanza rwabyemeje. [21] Ku birebana n’ingano y’indishyi Mutembo Senyana Kavos akwiye guhabwa, Urukiko rurasanga 5.000.000 Frw yahawe kubera ko FINA BANK yatinze kumuha icyangombwa cy’inzu bituma atayikoresha mu buryo bwuzuye, ari mu kigero gikwiye akaba ariyo agomba kugumaho. [22] Ku byerekeranye n’inyungu zingana 30.624.750 Frw Mutembo Senyana Kavos asaba kubera ko atashoboye kubyaza inyungu inzu ye, rusanga atazihabwa kuko inzu yaguze yayihawe, akaba rero atagomba kubarira inyungu ku giciro yishyuye. [23] Ku byerekeye amafaranga y’igihembo cya avoka, Urukiko rusanga Mutembo Senyana Kavos adakwiye gushingira ayo mafaranga ku gaciro k’ikiburanwa kuko binyuranyije n’ibiteganywa n’ingingo167ya 62 n’iya 63 z’Itegeko Nº 83/2013 ryo kuwa 11/09/2013 rishyiraho Urugaga rw’Abavoka mu Rwanda, rikanagena imitunganyirize n’imikorere byarwo, ariko kandi indishyi za 1.000.000 Frw y’ikirikiranarubanza n’igihembo cya avoka yagenwe n’Urukiko rubanza ziri mu rugero rukwiye ku nzego zombi yaburaniyemo. [24] Ku birebana n’indishyi z’ikurikiranarubanza n’igihembo cy’avoka FINA BANK isaba, Urukiko rurasanga itazihabwa kubera ko ntacyo itsindiye muri uru rubanza. III. ICYEMEZO CY’URUKIKO [25] Rwemeje ko ubujurire bwatanzwe na FINA BANK nta shingiro bufite; [26] Rwemeje ko ubujurire bwatanzwe na Mutembo Senyana Kavos bwuririye ku bwa FINA BANK nta shingiro bufite;

167 Ingingo ya 62 : Igena n’itangazwa ry’ibihembo mbonera by’Abavoka Inama y’Urugaga igena ibihembo mbonera by’Abavoka mu bushishozi bukwiye uwo mwuga. Birabujijwe gushyiraho ibihembo ushingiye ku buryo urubanza ruzakizwa kuko Umwavoka ashinzwe gukoresha ubushishozi bwe. Umwavoka ntashobora kubirengaho nta ruhushya rw’Umukuru w’Urugaga. Ibihembo mbonera by’Abavoka bitangazwa mu Igazeti ya Leta ya Repubulika y’u Rwanda n’Umukuru w’Urugaga. Ingingo ya 63: Kwishyuza igihembo cy’Umwavoka cyishyurwa hakurikijwe igihembo cyumvikanyweho n’Avoka n’uwo aburanira hitawe ku biteganywa n’ibihembo mbonera by’Abavoka. Impaka zijyanye n’ubwishyu zimenyeshwa Umukuru w’Urugaga kugira ngo yumvikanishe impande zombi.

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[27] Rwemeje ko imikirize y’urubanza Nº R.COM 0109/11/HCC rwaciwe n’Urukiko Rukuru rw’Ubucuruzi kuwa 02/02/2012 idahindutse; [28] Rutegetse FINA BANK gutanga amagarama y’urubanza angana na 24.300 Frw, itayatanga mu gihe cy’iminsi 8, akazakurwa mu byayo ku ngufu za Leta.

AQUILLA &PRISCILLA v. ENGEN N’UNDI [Rwanda – URUKIKO RW’IKIRENGA - RCOMA 0165/12/CS (Mugenzi P.J, Hatangimbabazi na Munyangeri, J.) 13 Ukuboza 2013] Amategeko agenga Abahesha b’Inkiko b’Umwuga – Ububasha bw’umuhesha w’inkiko – Iyo yiyambajwe n’ubutabera cyangwa uwo ari we wese ubifitemo inyungu, yemerewe gukorera inyandiko mvugo ibintu bigaragara – Ntiyakwirukana uwo ari we wese nta cyemezo cy’Urukiko kibimuhera uburenganzira – Umuhesha w’Inkiko n’uwamutumye bacibwa indishyi nk’ingaruka zo kwirukana umuntu mu buryo budakurikije amategeko– Itegeko Nº 31/2001 ryo kuwa 12/06/2001 rishyiraho urugaga rw’Abahesha b’Inkiko b’Umwuga , ingingo ya 18. Amategeko agenga ibimenyetso – Ikimenyetso cy’amasezerano – Inyandiko ya fotokopi ifite inenge ntiyafatwa nk’ikimenyetso cy’amasezerano mu gihe hatagaragazwa umwimerere wayo. Incamake y’ikibazo: AQUILLA& PRISCILLA yareze ENGEN n’umuhesha w’inkiko w’umwuga Kanyana Bibiane mu Rukiko Rukuru rw’Ubucuruzi kuba ENGEN yarishe amasezerano bagiranye y’ubukode bwa station ya lisansi ikayirukana ikanafatira imitungo yayo igizwe n’amafaranga hamwe n’ibikoresho mu buryo budakurikije amategeko, ibifashijwemo n’Umuhesha w’Inkiko Kanyana. Urukiko rwemeje ko nta kimenyetso gifatika kandi kidashidikanywaho cy’amasezerano cyashingirwaho mu kwemeza ko ENGEN yishe amasezerano koko, rwemeza ko umuhesha w’inkiko atubahirije inshingano ze afatanya na ENGEN gukura ku ngufu AQUILLA & PRISCILLA muri station, rubategeka kumuha indishyi. AQUILLA & PRISCILLA yajuririye Urukiko rw’Ikirenga irusaba kwemeza ko uregwa yishe amasezerano bagiranye no kumutegeka kwishyura indishyi z’akababaro zikomoka ku kuyirukana aho yakoreraga atabiherewe ububasha. Ku birebana n’amasezerano ENGEN na Kanyana bavuga ko ibyo umuhesha w’inkiko yakoze byari byubahirije amategeko, ENGEN ivuga ko ntayo yishe kuko ayo bari bafitanye yari yararangiye.

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Incamake y’icyemezo: 1. Umuhesha w’inkiko w’umwuga afite uburenganzira bwo gukora inyandiko mvugo z’imitungo igaragara (constat) iyo yiyambajwe, ariko ntiyakwirukana umuntu ahantu adafite icyemezo cy’urukiko kibimwemerera. Kubw’iyo mpamvu, ibyo yakoze afatanyije n’uregwa bikaba binyuranije n’amategeko, bityo bakaba bagomba kubitangira indishyi. 2. Fotokopi y’amasezerano yanditse ntiyafatwa nk’ikimenyetso cy’amasezerano iyo ifite inenge mu myandikire y’ibiyikubiyemo kandi hatari umwimerere wayo. Ubujurire bufite ishingiro kuri bimwe. Abaregwa bategetswe guha uwajuriye indishyi zo kumwirukana binyuranyijen’amategeko, igihembo cy’Avoka n’amafaranga y’ikurikiranarubanza. ENGEN itegetswe kwishyura uwajuriye indishyi z’imitungo n’ibikoresho bye itamusubije. Ababuranyi bombi bazafatanya kwishyura amagarama y’urubanza. Amategeko yashingiweho: Itegeko Nº 31/2001 ryo kuwa 12/06/2001, rishyira ho urugaga rw’ abahesha b’inkiko b’umwuga, ingingo ya 18. Nta manza zifashishijwe. Urubanza I. IMITERERE Y’URUBANZA [1] Kuwa 18/2/2011, Société AQUILLA AND PRISCILLA (mu magambo magufi turakoresha AQUILLA), ivuga ko yagiranye na ENGEN RWANDA Ltd amasezerano y’ubukode bwa Station Engen ahitwa ku Giporoso mu buryo bwo gucuruza “produits petroliers” za ENGEN RWANDA Ltd mu gihe cy’umwaka umwe, nyuma iza kurega ENGEN RWANDA Ltd n’Umuhesha w’inkiko Kanyana Bibiane, mu Rukiko Rukuru rw’Ubucuruzi, kuba kuwa 23/07/2011 yarisubije iyo “station” hatabayeho gusesa amasezerano, ko yabifashijwemo n’Umuhesha w’Inkiko Kanyana Bibiane kandi nta burenganzira bahawe n’Urukiko. Yayireze kandi kuba yarafatiriye umutungo wayo ugizwe n’amafaranga hamwe n’ibikoresho, inasaba ko yahatirwa kuyisubiza amafaranga yishyuwe y’ikirenga, ay’amazi, ay’umuriro, ay’isuku, aya “patente” n’indi misoro y’Akarere. [2] Urukiko Rukuru rw’Ubucuruzi rwemeje ko nta kimenyetso gifatika kandi kidashidikanywaho cy’amasezerano cyashingirwaho mu gusuzuma niba ENGEN RWANDA Ltd yarishe amasezerano yagiranye na AQUILLA, rwemeza ko Umuhesha w’Inkiko w’Umwuga Kanyana Bibiane atubahirije inshingano ze, afatanya na ENGEN RWANDA Ltd gukura ku ngufu AQUILLA muri “station” ENGEN RWANDA Ltd, rutegeka Kanyana guha AQUILLA indishyi za 500.000 Frw na ENGEN RWANDA Ltd igaha Société AQUILLA AND PRISCILLA 500.000 Frw. [3] Société AQUILLA yajuririye Urukiko rw’Ikirenga, ivuga ko Urukiko Rukuru rw’Ubucuruzi rwavuze ko nta mpamvu yo gusuzuma izindi mpamvu zishamikiye ku masezerano

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ataratangiwe umwimerere, rwirengagije ko ikimenyetso cy’amasezerano y’umwimerere kitabashije kuboneka, kuko cyari kiri mu bintu byasigaranywe na ENGEN RWANDA; ko Urukiko rwirengagije ibindi bimenyetso bigaragaza ko AQUILLA yari ifitanye amasezerano na ENGEN RWANDA Ltd; ko Urukiko mu bushishozi bwarwo rwategetse ko ENGEN RWANDA Ltd yishyura AQUILLA 500.000 Frw gusa kandi ikosa bayikoreye rikomeye, no kuba Urukiko Rukuru rw’Ubucuruzi rutarategetse ENGEN RWANDA Ltd n’Umuhesha w’inkiko kwishyura AQUILLA amafaranga y’ikurikiranarubanza n’igihembo cya avoka kandi yarayasabye. [4] Mu mwanzuro wayo w’ubujurire, AQUILLA isaba Urukiko kwemeza ko ENGEN RWANDA Ltd yishe amasezerano bagiranye; kuyitegeka kwishyura indishyi z’akababaro zingana na 5.000.000 zikomoka ku kuyirukana aho yakoreraga itabiherewe ububasha ; kwishyura indishyi z’akababaro za miliyoni mirongo itatu (30.000.000 Frw) zishingiye ku iseswa ry’amasezerano ritubahirije amategeko n’amafaranga y’ikurikiranarubanza n’igihembo cy’Avoka angana na miliyoni eshanu (5.000.000 Frw); kuyitegeka gusubiza imitungo ifite agaciro ka 32.636.066 Frw hamwe n’ibikoresho yakomeje gufatira nokwishyura 26.058.200Frw yishyuwe nk’ikirenga hiyongereyeho inyungu ya 18% (intérêt bancaire) mu mezi 18 akaba angana na 115.177.244 Frw; no kuyisubiza 5.920.724 Frw y’amazi, umuriro n’isuku igihe yari muri “station” ENGEN Remera; ndetse na “patente” na taxe y’Akarere, no kwishyura amafaranga y’ikurikiranarubanza n’igihembo cy’Avoka angana na 5.000.000 Frw. Ibyo byifuzo AQUILLA yagiye ibihindura mu maburanisha anyuranye muri uru Rukiko ivuga ko imibare igenda izamukana n’igihe. [5] Urubanza rwaburanishijwe ku matariki anyuranye, kuwa 25/06/2013, kuwa 24/09/2013 no kuwa 19/11/2013, Société AQUILLA AND PRISCILLA igihe kimwe ihagarariwe na Me Mutungirehe Anastasie, ikindi gihe Me Karega Blaise Pascal agahagararira Société AQUILLA AND PRISCILLA, akamunganira Umuyobozi w’iyo Société Nkwaya Alfred Nkwaya Alfred wari uhibereye, naho Me Buzayire Angèle agahagararira ENGEN RWANDA Ltd akanunganira na Kanyana Bibiane wari uhibereye, ENGEN RWANDA Ltd kandi ikongera guhagarariwa na Me Rutembesa Phocas. II. IBIBAZO BIGIZE URUBANZA N’ISESENGURWA RYABYO. Kumenya niba ENGEN n’Umuhesha w’inkiko Kanyana barirukanye AQUILLA kuri“station”mu buryo bunyuranije n’amategeko. [6] Uburanira AQUILLA avuga ko kuri iki kibazo, zimwe mu ndishyi basaba zishingiye ku kuba kuwa 26/07/2011 Umuhesha w’inkiko Kanyana yarakoze inyandikomvugo y’uko ibintu byose abifatiriye, ikaba yarasabaga indishyi ko yahohotewe n’imikorere y’uwo muhesha w’Urukiko kuko ibyo yakoze, yabikoze nta cyemezo cy’urukiko yarangizaga, ikaba yarifuzaga ko Kanyana yakwishyura indishyi zingana na 5.000.000 Frw kuko yamwirukanye kuri “station” atabyemerewe, Urukiko rubanza rukaba rutaragize icyo rubivugaho, rukaba rwaramutegetse gutanga indishyi za 500.000 Frw mu buryo budasobanutse. [7] Uburanira ENGEN RWANDA Ltd akanunganira Kanyana, na Kanyana ubwe bavuga ko indishyi za 500.000 ENGEN RWANDA Ltd na Kanyana baciwe nta shingiro zifite kuko ibyo Kanyana yakoze bifite amategeko abigenga, ko nta tegeko yishe, kuko nta muntu yirukanye, ahubwo ko yaje kuri “station”, akahasanga abantu banyuranye, n’ibiro bifunguye, agasaba

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comptable gufungura umutamebwa (coffre fort), ibintu byarimo akabishyira mu maboko ya ENGEN, akabikorera “PV de constat” Nkwaya Julesyanze gusinyira, ibyo bintu kandi ENGEN ikaba yarakomeje kubicungira kuri iyo “station”, Nkwaya akaza kubisubizwa n’Umuhesha w’inkiko Kagame waje gukora “PV de remise” yabyo. [8] Bakomeza bavuga ko ariya mafranga 500.000Frw yayaciriwe ubusa kuko nta kosa Umuhesha w’inkiko Kanyana yakoze, mu gihe icyabaye ari “constat de l’abandon de la station”yakozwe n’umuyobozi w’AQUILLA, akaba rero atarigeze amwirukana nk’uko AQUILLA ibiburanisha, ko kandi muri icyo gihe nta “titre exécutoire” iba ikenewe, ku bw’iyo mpamvu, bakaba basanga n’ariya 500.000 Frw AQUILLA yagenewe akwiye kuvaho. UKO URUKIKO RUBIBONA [9] Itegeko ryo kuwa 12/06/2001 rishyiraho urugaga rw’abahesha b’inkiko b’umwuga riteganya inshingano zabo mu ngingo ya 18, agace kayo ka nyuma kakavuga ko abahesha b’inkiko bemerewe gukorera inyandiko mvugo ibintu bigaragara (constatations purement matérielles) iyo babisabwe n’ubutabera, cyangwa babisabwe n’uwariwe wese ubifitemo inyungu. [10] Hasesenguwe ibiteganywa n’ingingo imaze kuvugwa, Urukiko rurasanga Kanyana, nk’umuhesha w’urukiko w’umwuga, abisabwe na ENGEN RWANDA Ltd, yari afite uburenganzira bwo kujya gukora “constat” yasabwe n’icyo kigo nk’uko abivuga. [11] Urukiko rurasanga ariko mu nyandiko yise “reprise de la gestion de la station Engen Remera”, Kanyana yerekana ko AQUILLA ivanywe muri iyo Station kubera kutubahiriza amasezerano yagiranye na ENGEN RWANDA Ltd, iyi sosiyete ikaba ifashe icyemezo cyo gusubirana burundu “station” yayo. Ibi rero bigaragaza neza ko AQUILLA yirukanywe mu by’ukuri muri iyo “station”, bikaba byarabaye nta cyemezo cy’urukiko bishingiyeho, kandi mu gika cya gatatu cy’ingingo ya 18 yavuzwe haruguru, hateganywamo ko abahesha b’inkiko b’umwuga bemerewe kwirukana abantu ahantu bitegetswe n’Urukiko (expulsions ordonnées par un tribunal). [12] Urukiko rurasanga rero mu gihe ibyabaye kuri AQUILLA ari ukwirukanwa, umuhesha w’urukiko w’umwuga atarashoboraga kubikora nta cyemezo cy’urukiko kibimuhera uburenganzira, ku bw’iyo mpamvu, ibyo yakoze afatanije na ENGEN, bikaba binyuranije n’amategeko, bakaba bagomba kubitangira indishyi. [13] AQUILLA mu bujurire bwayo, ivuga ko ku rwego rwa mbere yasabaga Kanyana kuyiha 5.000.000 Frw y’indishyi kubera ibyo yakoze atabiherewe uruhusa n’Urukiko, ariko Urukiko rubanza rukaba rutaragize icyo ruyavugaho. [14] Urukiko rurasanga nk’uko byavuzwe haruguru, ENGEN RWANDA Ltd na Kanyana bagomba guha AQUILLA indishyi isaba kubera urugomo yagiriwe yirukanwa kuri Station nta cyemezo cy’Urukiko, ariko ikaba ikwiye kugenerwa izo ndishyi mu bushishozi bw’Urukiko ku rugero rwa 2.000.000 Frw zatangwa na Kanyana na ENGEN RWANDA Ltd bafatanije, kuko 5.000.000 Frw isaba akabije kuba menshi.

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Kumenya niba hari amasezerano yaba yarabaye hagati ya AQUILLA na ENGEN atangira kuwa 18/02/2011 akarangira kuwa 18/02/2012, n’indishyi zijyanye no kutayubahiriza. [15] Uburanira AQUILLA avuga ko impamvu yabateye kujurira ari uko Urukiko rubanza rwavuze ko nta masezerano yari ahari hagati yayo na ENGEN RWANDA Ltd, ahera kuwa 18/02/2011 yagombaga kurangira kuwa 18/02/2012, ngo kubera ko nta mwimerere wayo wagaragajwe, nyamara wari ufitwe na ENGEN RWANDA Ltd kuko yawufashe igihe yazaga kuyirukana kuri Station yayo ifatanije n’Umuhesha w’inkiko Kanyana Bibiane. [16] Akomeza avuga ko mu gihe uwo mwimerere wari ubuze, rutari kuvuga ko nta masezerano ahari, ahubwo rwashoboraga no gushingira ku bindi bimenyetso bigaragaza amasezerano yari afitanye na ENGEN RWANDA Ltd, muri ibyo hakaba hari: Inyandiko mvugo y’umuhesha w’inkiko Kanyana aho avuga ko ENGEN RWANDA Ltd yisubije Station yayo bitewe n’uko AQUILLA itubahiriza inshingano ziteganywa n’amasezerano; Impapuro zigaragaza ko habayeho kwandikirana ku mpande zombi; Bons de commandes ziriho cachet ya ENGEN; Factures chèques zishyuriweho produits ENGEN yahaye AQUILLA. [17] Uburanira AQUILLAavuga ko ayo masezerano rwose yari ahari ku buryo n’Umuhesha w’inkiko Kagame Alexis yabikoreye “PV de constat”, avuga ko Kanyana atagaragaje umwimerere w’ayo masezerano mu byo yakoreye “constat”. [18] Uburanira AQUILLA avuga ko ashingiye ko habaye amasezerano, AQUILLA yasabaga mu Rukiko Rukuru amafaranga 30.000.000 y’indishyi zishingiye ku iseswa ry’amasezerano ritubahirije amategeko ariko urwo Rukiko ntirwagira icyo ruyavugaho, maze rwirengagiza uburemere bw’ikosa ENGEN RWANDA Ltd n’Umuhesha w’Inkiko Kanyana bakoreye AQUILLA, rubategeka kwishyura indishyi nkeya, akaba yifuza ko izo ndishyi AQUILLA yazigenerwa, ndetse ikanagenerwa n’indishyi za 47.412.000 Frwy’igihombo yatejwe nyuma y’amezi 12, kibazwe kuri 3.951.000 Frw yagombaga kunguka buri kwezi. [19] Uburanira ENGEN RWANDA Ltd avuga ko ubujurire bwa AQUILLA nta shingiro bufite kuri iyo ngingo, kuko icyo ENGEN RWANDA Ltd yakoze ari ugusubirana “station” yayo AQUILLA yari yaranze kuvamo, kandi amasezerano bari baragiranye yo kuwa 18/02/2010 yari yararangiye, iby’ayo masezerano yandi AQUILLA ivuga akaba ari amahimbano nk’uko Urukiko rubanza rwabisobanuye rumaze kubona ko ari na “photocopie” bagiye bahinduramo amatariki y’igihe yakorewe, ku buryo batanze n’ikirego kiregera ko ayo masezerano ari amahimbano. [20] Akomeza avuga ko ubwo indishyi basaba ari izishingiye kuri ayo masezerano, nta zikwiye gutangwa mu gihe nyine nta masezerano ahari kuko ntacyo zishingiyeho, n’imibare yavuzwe haruguru ikaba ishingiye ku masezerano y’impimbano. Arangiza avuga ko nta kuntu Urukiko rubanza rwari kujya gucukumbura ibindi bimenyetso bishingiye ku kintu kitari ukuri. UKO URUKIKO RUBIBONA

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[21] Urukiko rurasanga nk’uko byavuzwe n’Urukiko Rukuru rw’Ubucuruzi, photocopie y’inyandiko y’amasezerano AQUILLA yerekana, ENGEN ikaba itayemera, igaragaza inenge zinyuranye, zirimo: kuba ku rupapuro rwa nyuma, bigaragara ko itariki ayo masezerano yasinyweho yarahinduwe, aho hejuru bigaragara ko umukono wanditse “18è fevrier 2011” atari umwe n’uwanditse“18ème fevrier 2011” wanditse hasi; kuba “fevrier” yo muri photocopie y’inyandiko y’amasezerano AQUILLA yerekana yanditse mu cyapa, bikaba bitandukanye n’umukono wakoreshejwe muri “18è fevrier 2011” yanditse hejuru; kuba bigaragara ko iyo“fevrier” yanditse mu cyapa hari ikindi cyasibwe cyayisimbuye; kuba bigaragara ko rimwe (1) ya nyuma yo muri“2011“, hari ikintu cyasibwe kikayisimbura; [22] Urukiko rurasanga izo nenge, ziyongereye ku kuba inyandiko AQUILLA yerekana ari “photocopie”, zituma rutakwemeza ko hari amasezerano yasinywe hagati ya AQUILLA na ENGEN RWANDA Ltd atangira kuwa 18/02/2011 akarangira kuwa 18/02/2012, cyane cyane ko kugeza ubu itarashobora kugaragaza umwimerere (original) wayo. [23] Urukiko rurasanga iby’uko uwo mwimerere waba warasigaranywe na ENGEN mu bintu yafatiriye nk’uko bivugwa na AQUILLA nta shingiro bifite, kuko haba mu nyandiko mvugo yakozwe n’umuhesha w’inkiko Kanyana, haba mu nyandiko mvugo yakozwe n’umuhesha w’inkiko Kagame, haba mu ibaruwa AQUILLA yandikiye “CID” isaba ibikoresho byayo, nta na hamwe AQUILLA igaragaza ikibazo cy’umwimerere w’ayo masezerano. [24] Hashingiwe kuri ibyo bisobanuro, Urukiko rurasanga ntaho rwahera rwemeza ko amasezerano amaze kuvugwa yabayeho, bityo n’indishyi ziyashingiyeho zingana na 30.000.000 Frw AQUILLA isaba cyangwa iz’igihombo yatejwe mu mezi 12 zingana na 47.412.000 Frw zikaba nta shingiro zifite. [25] Urukiko rurasanga ahubwo nk’uko byasobanuwe na ENGEN mu miburanire yayo mu Rukiko Rukuru rw’Ubucuruzi, n’ubwo kuwa 18/03/2011 yandikiye AQUILLA iyimenyesha ko amasezerano bari bafitanye yari yararangiye, hakaba nta masezerano yanditse byari bishingiyeho, bigaragara ko yakomeje gukorana nayo, kuko ENGEN yakomeje kuyiha “produits” zayo zo gucuruza, itegereje imishyikirano yo kuzavugurura amasezerano bari bafitanye yari yararangiye kuwa 18/02/2011. Kuba ENGEN yaraje rero nyuma kuvanaAQUILLA kuri Station yayo mu buryo bunyuranije n’amategeko, ni byo byatumye uru Rukiko ruyibihera indishyi zavuzwe haruguru zijyanye n’urugomo yagiriwe zingana na 2.000.000 Frw zatangwa na Kanyana na ENGEN RWANDA Ltd, bafatanyije, rukaba rusanga izo ndishyi zihagije. Ku bijyanye n’indishyi za 32.870.517 Frw ahwanye n’imitungo n’ibikoresho bya AQUILLA byakomeje gufatirwa na ENGEN RWANDA Ltd. [26] Uburanira AQUILLA avuga ko mu kwirukanwa kuri Station yakoreragaho, hari imitungo n’ibikoresho bihwanye na 32.870.517 Frw ENGEN RWANDA Ltd yakomeje gufatira nk’uko bigaragazwa na PV yakozwe n’Umuhesha w’inkiko Kagame Alexis igaragaza ibyabuze n’ibyabonetse, icyo bashaka kugaragaza kikaba ari uko mu Rukiko Rukuru rw’ Ubucuruzi, iki

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kibazo k’ibintu byabuze cyavuzwe, ENGEN ntiyagira icyo ibivugaho, nyamara urubanza rumaze gucibwa yanga kubisubiza. [27] Akomeza avuga ko muri ibyo bintu ENGEN RWANDA Ltd yakomeje gufatira harimo ibikoresho byaguzwe na AQUILLA nk’uko bivugwa mu ngingo ya 8 y’amasezerano, ko uretse inyubako na ”pompes”, ibindi byose byari ibya AQUILA. [28] Uburanira ENGEN RWANDA Ltd avuga ko ubujurire bwa AQUILLA nta shingiro bufite kuri iyo ngingo, kuko icyo ENGEN RWANDA Ltd yakoze ari ugusubirana “station” yayo AQUILLA yari yaranze kuvamo, ko n’ibikoresho byafatiriwe bimwe byari ibya ENGEN birimo za “Equipements” za “classeurs”, ndetse na “Stock” ya “Produits petroliers”AQUILLA ikaba yaragombaga kuyikoraho ari uko yishyuye kuko yari umukozi ufite uko akorana na ENGEN, ko rero ibyo AQUILLA yashubijwe n’umuhesha w’inkiko KAGAME ari byo byari ibyayo, naho ibyo itashubijwe bikaba byari ibya ENGEN. [29] Ku bijyanye na“Produits petroliers” zimaze kuvugwa, uburanira ENGEN RWANDA Ltd avuga ko mu masezerano bari baragiranye na AQUILLA mu ngingo yayo ya cumi, agace ka kane, hateganijwemo ko AQUILLA iramutse itishyuye, ENGEN yahita yiyishyura; ko rero kubera ko AQUILLA yari irimo ENGEN amafaranga agera 12.550. 515 Frw, ikaza gutanga sheki itariho amafaranga (cheque non certifié), byatumye biyishyura bahereye kuri “essence” yahasanze ifite agaciro ka 903 000 Frw, bahereye no kuri “bons” bahasanze bakazigurisha, ko ariko ibyo bitashoboye kugabanya umwenda AQUILLA ikibabereyemo. [30] Kubijyanye n’amafaranga yatwawe mu mutamenwa (coffre fort) agaragazwa na za “chequiers, nombre de billets, bordereaux, bons de commande” zivugwa na AQUILLA, uburanira ENGEN RWANDA Ltd avuga ko AQUILLA itigeze igaragaza umubare w’amafaranga yari muri uwo mutamenwa, akaba asanga hakwiye gukurikizwa ibyo umuhesha w’inkiko Kagame yabonye. UKO URUKIKO RUBIBONA [31] Urukiko rurasanga uburanira ENGEN RWANDA Ltd yarabanje kuvuga mu iburanisha ry’uru rubanza ko ibintu yafatiriye byari ibyayo, kuko byari biri kuri Station AQUILLA yakoreragaho nk’umukozi wa ENGEN, nyuma aza guhindura imvugo avuga ko itabakoreraga, ibyo bikumvikanisha rero ko ubwo AQUILLA itakoreraga ENGEN, hari ibintu byayo byafatiriwe na ENGEN yakagombye gusubizwa. [32] Urukiko rurasanga muri ibyo bintu bya AQUILLA, ENGEN yafatiriye, nk’uko bigaragara mu nyandikomvugo (proces verbal de constat) yakozwe n’umuhesha w’inkiko Kagame, hagaragaramo ibintu bitahawe AQUILLA , birimo: Essence ingana na 264 l iri muri cuve ya 1AQUILLAivuga ko ifite agaciro ka 270.000 Frw; Gasoil ingana na 900 l AQUILLAivuga ko ifite agaciro ka 922.500 Frw; Kerosene iri muri cuve ya 3 ingana na 34.600 l AQUILLA ivuga ko ifite agaciro ka 24.739.100 Frw; amafaranga 1.885.450 yari muri coffre fort, n’andi 277.650 Frw; amafaranga 159.000 yishyuwe na Millenium kuwa 21/07/2011; bons zakoreshejwe zingana na 970.000 Frw; AQUILLA ikaba ivuga mu mwanzuro wayo yashyirikije Urukiko ko ibintu byose byafatiriwe bifite agaciro ka 32.870.517 Frw.

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[33] Urukiko rurasanga mu gihe bigaragara ko hari ibintu bimaze kuvugwa AQUILLA itashubijwe, kandi ENGEN RWANDA Ltd ikaba itagaragaza ko ibyo bintu yafatiriye ariibyayo,nta mpamvu yo kutabisubiza nyirabyo ari we AQUILLA, bityo rero ubwo ENGEN RWANDA Ltd itigeze ivuguruza agaciro k’ibyo bintu kangana na 32.870.517 Frw kavugwa na AQUILLA, uru Rukiko rugomba kwemeza ko ako gaciro ari ko gahwanye n’imitungo n’ibikoresho bya AQUILLA kagomba kwishyurwa na ENGEN. Ku bijyanye n’amafaranga ENGEN yishyuwe nk’ikirenga (26.058.200 Frw hiyongereyeho inyungu ya banki ya 18% buri kwezi, angana na 115.177.244); ay’amazi, umuriro n’isuku, ipatanti n’imisoro y’Akarere. [34] Uburanira AQUILLA avuga ko igomba guhabwa na ENGEN RWANDA Ltd 26.058.200 Frw yishyuwe nk’ikirenga kuri “carburant” yahawe, ngo icyo kirenga kikaba cyaragaragajwe n’abagenzuzi, hiyongereyeho inyungu ya banki ya 18% buri kwezi, mu mezi 18 akaba angana na 115.177.244 Frw, ikanahabwa amafaranga y’amazi, ay’umuriro, ay’isuku na 233.333 Frw ahwanye n’ipatanti n’imisoro y’Akarere yishyuye. [35] Uburanira ENGEN RWANDA Ltd avuga ko ibyo AQUILLA ivuga nta shingiro bifite kuko itabitangira ibimenyetso. [36] Urukiko rurasanga amafaranga yishyuwe nk’ikirenga 26.058.200 Frw AQUILLA isaba ivuga ko yagaragajwe n’abagenzuzi, iterekana isano ryaba riri hagati y’icyo kirenga no kuba yarirukanwe kuri Station mu buryo bunyuranije n’amategeko, bityo rukaba ntahorwahera ruyayigenera. [37] Urukiko rurasanga n’andi mafaranga AQUILLA isaba y’amazi, ay’umuriro, ay’isuku, ipatanti n’imisoro bigaragara ko ajyanye na “charges d’exploitation”, bikaba bitumvikana ukuntu ENGEN RWANDA Ltd igomba kuyishyurira izo “charges d’exploitation”, by’umwihariko izijyanye n’amasharanyarazi, amazi na “gaz” ku nyubako ikoreramo, mu gihe ingingo ya 11.2168. y’amasezerano AQUILLA ishingiraho muri uru rubanza igaragaza ko ari yo igomba kuzishyura, byongeye kandi nk’uko byari bimaze kuvugwa haruguru, ikaba iterekana isano ryaba riri hagati y’ayo mafaranga no kuba yarirukanwe kuri Station mu buryo bunyuranije n’amategeko, bityo rukaba ntaho rwahera ruyayigenera. Ku bijyanye n’amafaranga y’ikurikiranarubanza n’igihembo cy’Avoka asabwa muri uru rubanza [38] AQUILLA mu bujurire bwayo, ivuga ko ku rwego rwa mbere yasabaga 5.000.000 Frw y’ikurikiranarubanza n’igihembo cy’avoka asabwa Kanyana afatanije na ENGEN, ariko Urukiko rubanza rukaba rutaragize icyo ruyavugaho, ikaba yifuza rero ko yayagenerwa nk’uko yari yayasabye, naho uburanira ENGEN RWANDA Ltd akanunganira Kanyana, ndetse na Kanyana ubwe, bakavuga ko ahubwo indishyi za 500.000 ENGEN RWANDA Ltd na Kanyana baciwe n’Urukiko Rukuru nta shingiro zifite, ko bayaciriwe ubusa kuko nta kosa Umuhesha w’inkiko Kanyana yakoze, bakaba basanga akwiye kuvaho, ahubwo AQUILLA ikaba ariyoikwiye guha ENGEN RWANDA Ltd na Kanyana 5.000.000 Frw buri wese yo kubashora mu manza.

168 Iyo ngingo ya ya 11.2 ivuga itya: "Le concessionaire doit….payer sans délai…..toutes les factures de consummation d’electricité, eau et gaz dans ou sur les Locaux".

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[39] Urukiko rurasanga mu gihe bigaragara nk’uko byavuzwe hejuru, ko AQUILLA yirukanwe kuri Station ya Engen bitewe n’urugomo yakorewe, ikagomba gufata Avoka wo kuyikurikiranira urubanza kugeza muri uru Rukiko, nta mpamvu ENGEN na Kanyana Bibiane bayikoreye urwo rugomo batakwishyura amafaranga y’igihembo cy’avoka, ndetse n’ay’ikurikirana rubanza, ariko ikayagenerwa mu bushishozi bw’Urukiko kuko 5.000.000 Frw isaba akabije kuba menshi, ikaba rero yagenerwa 800.000 Frw y’ikurikiranarubanza n’igihembo cy’avoka ku nzego zombi yaburaniyemo, agomba gutangwa na ENGEN RWANDA Ltd ifatanyije na Kanyana Bibiane. III. ICYEMEZO CY’URUKIKO [40] Rwemeje ko ubujurire bwa Société AQUILLA AND PRISCILLA bufite ishingiro kuri bimwe; [41] Rwemeje ko nta masezerano Société AQUILLA AND PRISCILLA yari ifitanye na ENGEN RWANDA Ltd ahera kuwa 18/02/2011 kugeza kuwa 18/02/2012 kuko nta bimenyetso AQUILLA iyatangira; [42] Rutegetse Kanyana na ENGEN RWANDA Ltd guha Société AQUILLA AND PRISCILLA 2.000.000 Frw y’indishyi zijyanye n’urugomo yagiriwe yirukanwa kuri Station nta cyemezo cy’Urukiko; [43] Rutegetse ENGEN RWANDA Ltd guha Société AQUILLA AND PRISCILLA 32.870.517 Frw ahwanye n’imitungo n’ibikoresho ENGEN RWANDA Ltd itashubije Société AQUILLA AND PRISCILLA; [44] Rutegetse ENGEN na Kanyana gufatanya guha Société AQUILLA AND PRISCILLA 800.000 Frw y’igihembo cy’avoka n’ikurikirana rubanza ku nzego zombi yaburaniyemo; [45] Rutegetse ENGEN na Kanyana gufatanya gutanga ½ cy’amagarama y’ururubanza angana na 31.450 Frw, ni ukuvuga 15.725 Frw, Société AQUILLA AND PRISCILLA nayo igatanga ½ cy’amagarama kingana na 15.725 Frw.

7. UBUCYEMURAMPAKA YARI CORNACCHIA v. NSANAWE [Rwanda URUKIKO RW’IKIRENGA – RCOMA0053/15/CS (Mutashya, P.J., Karimunda na Gakwaya, J.) 26 Gashyantare 2016] Amategeko agenga amasezerano – Ibyemeranyijwe mu masezerano n’ibyemeranyijwe n’impande zombi mu bukemurampaka – Iyakirwa ry’ikirego cyabanje mu bukempurampaka – Icyo impande zombi zemeranyijwe ko kiburanwa mu bukemurampaka ntigishobora kuregerwa hasabwa ko gihinduka mu Rukiko – Iteka rya Minisitiri Nº16/012 ryo kuwa 15/05/2012 rishyiraho

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amabwiriza y’ubukemurampaka y’Ikigo Mpuzamahanga cy’Ubukemurampaka cya Kigali, ingingo ya 29. Amategeko agenga ubukemurampaka – Igihe cyo gusoma icyemezo cy’Urukiko Nkemurampaka – Agaciro k‘icyemezo cy’Urukiko Nkemurampaka cyasomwe nyuma y’igihe impande zombi zumvikanyeho – Gusomwa kw’icyemezo cy’Urukiko Nkemurampaka nyuma y’igihe impande zombi zumvikanyeho mu masezerano si impamvu yatuma giteshwa agaciro – Itegeko N°005/2008 ryo kuwa 14/02/2008 ryerekeye ubukemurampaka n’ubwunzi, ingingo ya 47. Incamake y’ikibazo: Sosiyete Papyrus Bakery Café Ltd y’uwitwa Nsanawe Serge Ndekwe yagurishije imigabane yayo ingana na 50% ku giciro cya 100.000 Euros, iyigurisha uwitwa YARI CORNACCHIA. Bakoranye amasezerano bayita convention d’actionnariat bumvikana ko ibibazo byayavukamo bizakemurwa n‘inkiko, ariko nyuma yaho Nsanawe avuga ko yishyuwe gusa 60.000 Euros gusa aho kumwishyura 100.000 Euros. YARI CORNACCHIA yasabye Nsanawe Ndekwe Serge kongera kugura imigabane yari yarangije kwishyura ihwanye na 60.000 Euros nyuma yo kunanirwa kwishyura 40.000 Euros yari asigaye. Nsanawe yarabyemeye, bakora andi masezerano bayita convention de cession d’actions bumvikana ko ibibazo bishobora kuvuka muri aya masezerano bizakemurwa n’Urukiko Nkemurampaka. Haje kuvuka impaka kubyerekeye kurangiza amasezerano, YARI CORNACCHIA arega Nsanawe Ndekwe Serge mu kigo Mpuzamahanga cy’Ubukemurampaka cya Kigali, cyemeza ko NSANAWE Ndekwe Serge yavuye mu masezerano ya convention d‘actionnariat ariko ko aya convention cession d’action agomba kubahirizwa. Nsanawe Ndekwe Serge ntiyabyishimiye ajurira mu Rukiko Rukuru rw’Ubucuruzi asaba ko icyo cyemezo cy‘ubukemurampaka kivanwaho, avuga ko Ikigo Mpuzamahanga cy’Ubukemurampaka cya Kigali cyasuzumye ikibazo kidafitiye ububasha kuko nta ngingo iteganya ubukemurampaka mu masezerano ya convention d’actionnariat. Urukiko Rukuru rw’Ubucuruzi rwaciye urubanza rwemeza ko nta bubasha ubukemurampaka bwari bufite, rwemeza kandi ko icyo cyemezo kivuyeho. YARI CORNACCHIA yajuririye icyo cyemezo mu Rukiko rw’Ikirenga avuga ko ikibazo cyashyikirijwe ubukemurampaka cyarebanaga na mise en exécution ou défaut d’exécution y’ibyari byemeranyijwe mu masezerano ya cession d’actions avuga ko ari nayo yateganyaga ubukemurampaka. Yakomeje avuga ko mu masezerano ya mbere yiswe convention d’actionnariat yateganyaga ko havutse ikibazo cyashyikirizwa Inkiko, ko ariko amasezerano ya kabiri yiswe aya convention de cession d’actions yateganyaga ko hiyambazwa Ikigo Mpuzamahanga cy’Ubukemurampaka cya Kigali mu gihe habayeho kutumvikana ndetse ibibazo byagaragaraga muri contrat de cession d‘actions akaba ari nabyo biri muri acte de mission. Nsanawe Ndekwe Serge yisobanura avuga ko YARI CORNACCHIA yareze mu Bukemurampaka asaba iseswa ry’amasezerano ya convention d’actionnariat kandi ayo masezerano yarateganyaga ko Inkiko ari zo zifite ububasha bwo gukemura ibibazo bishobora kuvuka. Anavuga ko nta hagaragara ko YARI CORNACCHIA yaregeye amasezerano ya cession d’actions bityo Ikigo Mpuzamahanga cy’Ubukemurampaka cya Kigali kikaba kitari kugira icyo gisuzuma ku masezerano ya convention d’actionnariat kandi itabifitiye ububasha. Mu bujurire bwuririye ku bundi, Nsanawe Ndekwe Serge avuga ko imihango y’iburanisha itubahirijwe ku bijyanye n’iminsi ntarengwa yo kubona icyemezo cy’urukiko asaba ko gikurwaho anasaba indishyi z’ikurikiranarubanza n’iz’igihembo cy‘Avoka. YARI

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CORNACCHIA yasubije avuga ko gutinda kubona icyo cyemezo bitagikuraho, kandi ko n’indishyi asaba zidafite aho zishingiye. Incamake y’icyemezo: 1. N’ubwo ikirego cyatanzwe mu Bukemurampaka cyarebanaga n‘amasezerano ya convention d’actionariat, bigararaga ko mu iburanisha hagiwe impaka ku mitangire y‘ikirego aho impande zombi zemeranyijwe ko gishingiye ku masezerano ya cession d‘action kandi muri ayo masezerano hari hateganyijwe ko ikibazo kizavuka kizakemurwa n‘Ubukemurampaka. Bityo icyo impande zombi zemeranyijwe nk’iburanwa mu bukemurampaka ntigishobora kuregerwa hasabwa ko gihinduka mu rukiko. 2. Icyemezo cy’ubukemurampaka gisomwa mu gihe cyemeranyijweho kuva aho urukiko nkemurampaka rupfundikiye iburanisha. Iyo iyi minsi irenze icyo cyemezo kitarasomwa, nti biba impamvu yo kugitesha agaciro. Ikirego gifite ishingiro. Ubujurire bwuririye ku bundi nta shingiro bufite. Urubanza rwaciwe n’Urukiko Rukuru rw’Ubucuruzi ruhindutse mu ngingo zarwo zose rukaba runavanyweho. Amagarama y’urubanza aherereye kuwarezwe. Amategeko yashingiweho: Itegeko N°005/2008 ryo kuwa 14/02/2008 ryerekeye ubukemurampaka n’ubwunzi mu bibazo by’ubucuruzi, ingingo ya 47. Iteka rya Minisitiri Nº16/012 ryo kuwa 15/05/2012 rishyiraho amabwiriza y’ubukemurampaka y’Ikigo Mpuzamahanga cy’Ubukemurampaka cya Kigali, ingingo ya 29. Nta manza zifashishijwe. Urubanza I. IMITERERE Y’URUBANZA. [1] Mu ntangiriro z’umwaka wa 2012, Bwana YARI CORNACCHIA yaguze imigabane muri Sosiyete Papirus Bakery Café Ltd yari ifite umunyamigabane umwe ariwe Bwana Nsanawe Ndekwe Serge, agura 50% y’imigabane. (Imigabane yose ikaba ihwanye na 100.000 Euros), ayo masezerano yitwa convention d’actionnariat ashyirwaho umukono kuwa 20/7/2012. Nsanawe Ndekwe Serge avuga ko YARI CORNACCHIA atigeze yubahiriza amasezerano kuko yishyuye 60.000 Euros gusa. [2] YARI CORNACCHIA ntiyabashije kwishyura ayo yandi yari asigaye 40.000 Euros, aza gusaba Nsanawe Ndekwe Serge nk’umuntu washinze iyo Sosiyete, kugura imigabane ye ihwanye na 60.000 Euros yatanze. Akaba ari bwo haje gukorwa amasezerano kuwa 22/7/2013 yiswe contrat de cession d’actions yateganyaga ko Nsanawe Ndekwe Serge aguze imigabane ya YARI CORNACCHIA ingana na 54.000.000Frw (60.000 Euros), akazajya yishyura 1.500.000Frw buri kwezi mu gihe cy’amezi 35. Aho rero niho haje kuvuka impaka ku byerekeye kurangiza amasezerano, nibwo YARI CORNACCHIA yiyambaje Kigali International

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Arbitration (KIAC), nayo iza gufata icyemezo Nº2013-2014/017 cyo kuwa 06/03/2015 ko Nsanawe Ndekwe Serge yavuye mu masezerano ya actionnariat, ko ayo masezerano ya cession d’actions agomba kubahirizwa, uwo mwanzuro w’Ubukemurampaka ntiwigeze unyura Nsanawe Ndekwe Serge. [3] Nsanawe Ndekwe Serge yajuririye icyo cyemezo mu Rukiko Rukuru rw’Ubucuruzi, asaba ivanwaho ryacyo. [4] Mu mpamvu z’ingenzi yashingiragaho ubujurire bwe, ni uko nta ngingo iteganya Ubukemurampaka mu masezerano ya convention d’actionnariat bagiranye hashingiwe ku ngingo ya 47, igika cya 1 agace ka c na d y’Itegeko ryerekeye ubukemurampaka, ko rero Ikigo Mpuzamahanga cy’Ubukemurampaka cya Kigali yasuzumye ikibazo idafitiye ububasha. [5] Urukiko Rukuru rw’Ubucuruzi rwaciye urubanza kuwa 9/7/2015 rwemeza ko umukemurampaka atari afite ububasha bwo gukemura ikibazo cya YARI CORNACCHIA na Nsanawe Ndekwe Serge, rwemeza ko icyemezo cy’umukemurampaka cyo ku wa 6/3/2015 n’ikigisobanura cyo ku wa 17/4/2015 bivuyeho. [6] YARI CORNACCHIA uhagarariwe na Me Rukangira Emmanuel yajuririye icyo cyemezo mu Rukiko rw’Ikirenga, avuga ko ikibazo cyashyikirijwe ubukemurampaka ari ikibazo kirebana na mise en exécution ou défaut d’exécution y’ibyari byemeranyijwe mu masezerano ya contrat de cession d’actions ari nayo yateganyaga ubukemurampaka. [7] Me Kiloha Olivier na Me Umupfasoni Blandine mu mwanzuro wabo, batanze inzitizi ko Urukiko rw‘Ikirenga rudafite ububasha bwo kuburanisha ubujurire bwa YARI CORNACCHIA kuko butujuje ibivugwa mu ngingo ya 28, igika cya kabiri y’Itegeko Ngenga Nº03/2012/OL ryo ku wa 13/06/2012 rigena imiterere, imikorere, n‘ububasha by’Urukiko rw’Ikirenga. Me Rukangira Emmanuel akavuga ko iyo nzitizi yabo nta shingiro ifite. [8] Iyo nzitizi Urukiko rwayitesheje agaciro kuwa 04/12/2015, rwemeza ko Urukiko Rukuru rw’Ubucuruzi rwaciye urubanza rw’Ubukemurampaka ku rwego rwa mbere, rukaba rugomba gusuzumwa n’Urukiko rw’Ikirenga ku rwego rw’ubujurire mu rwego rwa mbere, bityo uru Rukiko rukaba rufite ububasha, urubanza rukaba rugomba kuburanishwa mu mizi. [9] Urubanza rwaburanishijwe mu mizi kuwa 26/01/2016, YARI CORNACCHIA ahagarariwe na Me Rukangira Emmanuel, naho Nsanawe Ndekwe Serge ahagarariwe na Me Kiloha Olivier na Me Umupfasoni Blandine. II. IBIBAZO BIGIZE URUBANZA N’ISESENGURA RYABYO. Kumenya niba YARI CORNACCHIA yaratanze ikirego mu bukemurampaka ashingiye ku masezerano ya convention d’actionnariat cyangwa niba yaragitanze ashingiye ku masezerano ya cession d’actions. [10] Me Rukangira Emmanuel uburanira YARI CORNACCHIA avuga ko amasezerano ya mbere ya convention d’actionnariat, yateganyaga ko havutse ikibazo cyashyikirizwa Inkiko za Kigali, ariko aho Nsanawe Ndekwe Serge aguriye imigabane ya YARI CORNACCHIA bakagira ibyo bumvikanaho ariko Nsanawe Ndekwe Serge ntabyubahirize, hakozwe andi masezerano ya

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kabiri ya convention de cession d’actions ateganya ko Nsanawe Serge Ndekwe aguze imigabane ya YARI CORNACCHIA ingana na 54.000.000Frw (60.000 Euros), akazajya yishyura 1.500.000Frw buri kwezi mu gihe cy’amezi 35. [11] Avuga ko amasezerano ya kabiri ariyo ya convention de cession d’actions Nsanawe Ndekwe Serge yayubahirije igice kuko muri 54.000.000Frw yagombaga kwishyura, yishyuye 8.000.000Frw gusa ubundi aricecekera, ikaba ariyo mpamvu YARI CORNACCHIA ashingiye ku ngingo ya 12 y’ayo masezerano, yaregeye Kigali International Arbitration Center (KIAC) kuko muri iyo ngingo ariho hateganyijwe ko nihavuka ikibazo mu ishyirwa mu bikorwa by’ayo masezerano, haziyambazwa ubukemurampaka. [12] Avuga kandi ko ikindi kigaragaza ko YARI CORNACCHIA yatanze ikirego mu Bukemurampaka ashingiye ku masezerano ya convention de cession d’actions, ari uko ibibazo biri muri acte de mission yasinyweho n’impande zombi byasabwaga gukemurwa, ari nabyo biri muri convention de cession d’actions kuko icyo yasabaga ari ukwishyurwa amafaranga yasigaye kuri 54.000.000Frw avugwa muri convention de cession d’actions. Yongeraho ko muri acte de mission ntaho umucamanza yigeze avuga ibijyanye na convention d’actionnariat, ndetse ko nta n’ingingo nimwe yo muri ayo masezerano yigeze igibwaho impaka. [13] Me Umupfasoni Blandine avuga ko nkuko ikirego YARI CORNACCHIA yatanze mu Bukemurampaka kibigaragaza, yaregeye iseswa ry’amasezerano ya convention d’actionnariat (constater la dénonciation de la Convention d’actionnariat) kandi ayo masezerano ariyo yateganyaga ko Inkiko arizo zifite ububasha bwo gukemura ibibazo bishobora kuvuka, ko nta nahamwe mu myanzuro ye Me Rukangira Emmanuel yatanze havugwamo ko baregeye cession d’actions. [14] Avuga ko kuba Me Rukangira Emmanuel ashingira ku ngingo ya 12 ya cession d’actions ivuga ko ibibazo byose birebana n’amasezerano bizakemurwa na Kigali International Arbitration Center (KIAC) nta gaciro byahabwa, kuko convention d’actionnariat yaregeye na cession d’actions ari amasezerano atandukanye, ko cession d’actions idashingiye kuri convention d’actionnariat nubwo ababuranyi ari bamwe. [15] Me Kiloha Olivier nawe avuga ko ibyo Me Rukangira Emmanuel avuga ko kuba barasubije ku mwanzuro ngo bivuga ko bari bemeye ko haregewe cession d’actions, atari byo kuko bitari kubabuza gukora imyanzuro à titre subsidiaire, ko ibyo bitavuga byanze bikunze ko basubizaga ku masezerano ya cession d’actions atarubahirijwe, avuga ko Kigali International Arbitration Center (KIAC) itari kugira icyo isuzuma ku masezerano ya convention d’actionnariat kandi itabifitiye ububasha, ko ijambo constater la dénonciation de la convention d’actionnariat itandukanye cyane n’ijambo constater la dénonciation de convention de cession d’actions. UKO URUKIKO RUBIBONA [16] Ingingo ya 29 y’Iteka rya Minisitiri Nº16/012 ryo kuwa 15/05/2012 rishyiraho amabwiriza y’ubukemurampaka y’Ikigo Mpuzamahanga cy’Ubukemurampaka cya Kigali, iteganya ko Urukiko rw’Ubukemurampaka rukora rushingiye ku nyandiko cyangwa impande zose zihari kandi rugendeye ku nyandiko rumaze kubona, inyandiko igaragaza ubutumwa

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ruhawe. Iyo nyandiko iba ikubiyemo ibikurikira: 2° Incamake y’ibirego ndetse n’ibyemezo buri ruhande rushaka ko bifatwa, agaciro mu mafaranga k’ibirego; mu gihe bishoboka, ikigereranyo cy’agaciro mu mafaranga k’ibindi birego ibyo aribyo byose; 4° Uretse iyo urukiko rubona ko bidakwiye, urutonde rw’ibibazo bigomba kwigwaho; 7° N’ibindi byose birebana n’amabwiriza y’imiburanishirize akurikizwa, kugaragaza ububasha bwahawe urukiko rw’ubukemurampaka bwo gufata ibyemezo rushyize mu gaciro, iyo ariko biteganijwe. Urukiko rw’ubukemurampaka rushyikiriza Ikigo inyandiko y’ubutumwa yashyizweho umukono n’urukiko ndetse n’impande zose mu gihe kitarenze amezi abiri (2) uhereye ku itariki idosiye yohererejweho. Ikigo gishobora kongera iki gihe bitewe n’isaba ryumvikana ry’urukiko rw’ubukemurampaka cyangwa se ku bwacyo mu gihe kibona ko ari ngombwa kubikora. Mu gihe hari uruhande rwanze kugira uruhare mu gutegura inyandiko y’ubutumwa cyangwa rwanze kuyishyiraho umukono, inyandiko y’ubutumwa ishyikirizwa ikigo kikayemeza. Iyo inyandiko y’ubutumwa imaze gushyirwaho umukono cyangwa yemejwe n’Ikigo, ubukemurampaka niho bushobora gukomeza. Iyo Inyandiko y’ubutumwa imaze gushyirwaho umukono cyangwa kwemezwa, nta ruhande rushobora gutanga ibirego bishya bitari mu nyandiko y’ubutumwa keretse rubyemerewe n’urukiko rw’ubukemurampaka rushingiye ku miterere y’ibyo birego, rurebye aho ubukemurampaka bugeze n’ibindi byashingirwaho. [17] Urukiko rurasanga mu Bukemurampaka, YARI CORNACCHIA yaratanze ikirego giteye gitya: “Constater la dénonciation de la Convention d’Actionnariat par le défendeur et par conséquent ordonner la restitution des sommes versées au défendeur et non remboursées à cette date équivalentes à 46.000.000Frw”. [18] Urukiko rurasanga mu iburanisha mu Rukiko Nkemurampaka, ababuranyi nyuma yo kujya impaka ku mitangire y’ikirego, baremeranyije ko ikiburanwa ari amasezerano ya cession d’actions, ndetse banatanga n’imyanzuro mishya nkuko bigaragara mu gika cya 55 na 56 by’urubanza nkemurampaka, Urukiko rukaba ariho rwahereye rukomeza urubanza kuko muri ayo masezerano ariho hateganyijwe ko ibibazo bizavuka bizakemurwa na Kigali International Arbitration Center (KIAC). [19] Urukiko rurasanga icyaburanishijwe kandi ababuranyi bamaze kubyumvikanaho nkuko bimaze gusobanurwa, cyerekeranye n’amasezerano ya convention de cession d’actions Nsanawe Ndekwe Serge yubahirije igice kuko muri 54.000.000Frw yagombaga kwishyura, yishyuye 8.000.000Frw gusa, ayo masezerano akaba yaraje asimbura aya convention d’actionnariat kuko YARI CORNACCHIA yari amaze kugurisha imigabane ye na Nsanawe Serge Ndekwe, akaba atari akirebwa n’amasezerano ya convention d’actionnariat. [20] Urukiko rurasanga kandi, uretse ko n’ababuranyi ubwabo babanje kumvikana ku kirego kigomba gusuzumwa mu bukemurampaka, ariko na YARI CORNACCHIA nta kibazo yari afite muri ayo masezerano ya convention d’actionnariat ku buryo yayaregera kuko atari akiyabarizwamo, ahubwo aho yari agifite ni mu masezerano ya cession d’actions kuko ariwe utari warishyuwe amafaranga yose Nsanawe Ndekwe Serge yamugombaga, ndetse n‘ikindi kigaragaza ko ari amasezerano ya cession d’actions yaregerwaga, ni uko nkuko bigaragara mu gika cya 15 na 16 by’urubanza nkemurampaka, Nsanawe Ndekwe Serge yagaragaje ubushake

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bwo kwishyura binyuze mu bwumvikane gusa YARI CORNACCHIA ntiyabyemera, birumvikana ko ibyo yashakaga kwishyura binyuze muri ubwo bwumvikane ari ibiteganywa mu masezerano ya cession d’actions . [21] Urukiko rurasanga na none ikindi kigaragaza ko ari amasezerano ya cession d’actions yaregerwaga, ni uko 46.000.000Frw avugwa muri acte de mission, hamwe n’izindi ndishyi z’ubucyererwe zibazwe guhera ku wa 28/12/2013 kugeza kuwa 28/6/2014, n‘indishyi z’igihombo YARI CORNACCHIA avuga yatejwe, izo ndishyi zose zivugwa mu bibazo bigomba gusuzumwa n’Urukiko nkemurampaka (des points litigieux à être résolus par le Tribunal Arbitral ) ziboneka muri convention de cession d’actions yateganyaga ubukemurampaka ibibazo nibiramuka bivutse, kuko muri ayo masezerano ariho havugwamo 54.000.000Frw Nsanawe Ndekwe Serge yagombaga kwishyura YARI CORNACCHIA akamwishyura 8.000.000Frw gusa. [22] Urukiko rurasanga rushingiye ku bimaze kuvugwa, YARI CORNACCHIA yaratanze ikirego mu Bukemurampaka ashingiye ku masezerano ya cession d’actions yateganyaga mu ngingo yayo ya 12 ko ikibazo cyose kizavuka gishingiye ku ishyirwa mu bikorwa by’ayo masezerano kizacyemurwa n’Urukiko nkemurampaka, bityo uru Rukiko rukaba rwari rufite ububasha bwo kuburanisha ikirego yari yatanze. Kumenya niba ubujurire bwa Nsanawe Serge Ndekwe bwuririye ku bwa YARI CORNACCHIA bushingiye ku gutesha agaciro icyemezo cy’ubukemurampaka kubera ko cyarengeje igihe cyumvikanyweho cyo gusoma, bufite ishingiro. [23] Me Kiloha Olivier avuga ko mu Rukiko Rukuru rw’Ubucuruzi bari baregeye ibintu bibiri ari byo gusaba gukuraho icyemezo cy’Urukiko nkemurampaka, no kuba imihango y’iburanisha itarubahirijwe kuko icyemezo bumvikanye ko kizaboneka ku wa 17/9/2014, kiboneka ku wa 06/03/2015 iminsi 45 ntarengwa ivugwa mu mabwiriza yararenze. Akavuga ko ingingo ya 47, 1º d y’Itegeko ry’ubukemurampaka ivuga ko icyemezo gikurwaho iyo ibyo ababuranyi bemeranyijwe bitubahirijwe, ko rero umucamanza wo mu Rukiko Rukuru yasuzumye impamvu imwe. Avuga kandi ko basaba Nsanawe Ndekwe Serge indishyi zingana na 1.500.000Frw y’ikurikirana rubanza, na 4.000.000Frw y’igihembo cya avoka. [24] Me Rukangira Emmanuel avuga ko kuba urubanza rutubahirije ibihe rugomba kuba rwaciwemo, inkurikizi zabyo ntabwo ari izo gukuraho icyemezo cyafashwe, ahubwo hatangwa ibihano byo mu rwego rw’ubutegetsi, ko imihango y’imiburanishirize imbere y’umukemurampaka ikurikiza imihango y’izindi manza zisanzwe, gutinda rero bikaba bidakuraho icyemezo cy’Urukiko. Avuga kandi ko amafaranga basaba y’indishyi nta shingiro afite kuko imyaka ibaye itatu YARI CORNACCHIA yishyuza amafaranga ye, ahubwo ko ariwe wakagombye gusaba indishyi. UKO URUKIKO RUBIBONA [25] Ingingo ya 47(1º, d) y’Itegeko N°005/2008 ryo kuwa 14/02/2008 ryerekeye ubukemurampaka n’ubwunzi mu bibazo by’ubucuruzi Me Kiloha Olivier ashingiraho iteganya ko: “Imyanzuro yafashwe hakoreshejwe ubukemurampaka ishobora kuvanwaho n’urukiko ruvugwa mu ngingo ya 8 y’iri tegeko igihe gusa: 1° uwiyambaje ubukemurampaka usaba iryo vanwaho atanze ibimenyetso ko:

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[.....] d) imiterere y’Inteko y’Abakemurampaka cyangwa imiburanishirize bitakurikije amasezerano ababuranyi bagiranye, mu gihe ariko ayo masezerano atanyuranye n’ibiteganywa n’ingingo z’iri tegeko abagiranye amasezerano badashobora kwirengagiza, cyangwa ayo masezerano abaye adahari, iyo miterere n’imiburanishirize bitarakurikije iri tegeko”. [26] Urukiko rurasanga iyo ngingo Me Kiloha Olivier ashingiraho asaba ko icyemezo gikurwaho bitewe n’uko iminsi 45 yarenze, idashimangira ibyo avuga ngo yerekane ko iyo ngingo ituma icyemezo gihita kivaho mu gihe kiba kitasomewe ku gihe cyemeranyijweho, ntanagaragaza ko iyo bidakozwe inkurikizi ari ugusesa icyemezo cy’Umukeramurampaka ngo abigaragarize mu ngingo ziri muri iryo Tegeko ry’ubukemurampaka, bityo iyo ngingo ikaba nta shingiro ifite. [27] Ku byerekeye indishyi zisabwa na Nsanawe Serge Ndekwe, Urukiko rurasanga izo ndishyi ntaho zishingiye kuko ikirego cye nta shingiro gihawe mu mizi yacyo. III. ICYEMEZO CY’URUKIKO [28] Rwemeje ko ikirego cya YARI CORNACCHIA gifite ishingiro; [29] Rwemeje ko Urukiko nkemurampaka rwari rufite ububasha bwo kuburanisha ikirego cya YARI CORNACCHIA na Nsanawe Ndekwe Serge; [30] Rwemeje ko ubujurire bwuririye ku bundi bwa Nsanawe Ndekwe Serge nta shingiro bufite; [31] Ruvuze ko urubanza RCOMA0248/15/HCC rwaciwe n’Urukiko Rukuru rw’Ubucuruzi ku wa 09/07/2015 ruhindutse mu ngingo zarwo zose, rukaba ruvanyweho; [32] Rutegetse Nsanawe Ndekwe Serge kwishyura amagarama y’urubanza angana na 100.000Frw.