RWANDA TRADING COMPANY Ltd vs RUSENYI COFFEE GROWERS Ltd N’UNDI

# RWANDA TRADING COMPANY Ltd vs RUSENYI COFFEE GROWERS Ltd N’UNDI

- Source: Amategeko - Section: Decisions (Judgements) - Date: 2023-10-16 - Case/document no.: RCOMAA 00110/2022/CA - Collection: Court of Appeal

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RWANDA TRADING COMPANY Ltd vs RUSENYI COFFEE GROWERS Ltd N’UNDI [Rwanda URUKIKO RW’UBUJURIRE – RCOMAA 00110/2022/CA (Ngagi, P.J.,) 16 Ukwakira 2023] Amategeko agenga amasosiyete y’ubucuruzi – Abanyamigabane ba sosiyete – Umuyobozi w’inama y’ubutegetsi ya sosiyete – Umuyobozi wa sosiyete afite ububasha bwo gusinya cyangwa kwemeza amasezerano sosiyete abereye umuyobozi yagiranye n’abandi bitagombeye ko habaho inama y’abanyamigabane ngo babyemeze – Icyemezo cy’umuyobozi w’Inama y’Ubutegetsi wa sosiyete gifatwa nk’aho cyafashwe n’abagize Inama y’Ubutegetsi mu buryo bwemewe n’amategeko mu maso y’abagiranye amasezerano n’iyo sosiyete, icyakora iyo ikibazo kivutse, ingaruka zabyo araziryozwa ku giti cye iyo bigaragaye ko yarengereye ububasha bwe. Incamake y’ikibazo: Sosiyete Rusenyi Coffee Growers Ltd yafashe umwenda muri I&M BANK Ltd, maze Bigirimana Robert wari Umuyobozi wayo ayitiza ingwate. Nyuma yaje kunanirwa kwishyura uwo mwenda bituma hategurwa gahunda yo kugurisha ingwate zari zatanzwe, ariko kubw’umvikane hagati yabo, sosiyete Rwanda Trading Company (RTC) Ltd irayifasha iyishyurira iryo deni bituma cyamunara ihagararikwa. Nyuma yaho, Rwanda Trading Company Ltd ivuga ko itishyuwe, maze irega Bigirimana Robert mu Rukiko rw’Ubucurizi irusaba kumutegeka kuyisubiza amafaranga yose asigaye kuyo yamwishyuriye hamwe n’inyungu ziyakomokaho. Urukiko rwemeje ko ikirego cyatanzwe na Rwanda Trading Company Ltd nta shingiro gifite, kubwo kubura ibimenyetso kandi ko yareze uwo itagombaga kurega. Rwanda Trading Company Ltd yajuririye mu Rukiko Rukuru rw’Ubucuruzi, maze uru rukiko rutegeka Bigirimana Robert kwishyura Rwanda Trading Company Ltd umwenda ungana na miliyoni mirongo irindwi n’eshanu (75.000.000Frw) yari asigaje hamwe n’inyungu zawo. Bigirimana Robert yajuririye mu Rukiko rw’Ubujurire, maze rwemeza ko ubujurire bwe bufite ishingiro, bityo ko urubanza rwaciwe n’Urukiko Rukuru rw’Ubucuruzi ruhindutse. Nyuma yuko izo manza ziciwe, Rwanda Trading Company Ltd yatanze ikindi kirego mu Rukiko rw’Ubucuruzi irega Rusenyi Coffee GrowerS Ltd na Bigirimana Robert abishyuza. Urwo rubanza rwaburanishijwe abaregwa badahari. Urukiko rw’Ubucuruzi rwategetse Rusenyi Coffee Growers Ltd kwishyura. Rwanda Trading Company Ltd yajuririye Urukiko Rukuru rw’Ubucuruzi, inenga kuba Urukiko rw’Ubucuruzi rwarakuye Bigirimana Robert mu rubanza, irusaba ko rwamutegeka nk’umunyamigabane kuryozwa ku rwego rumwe na Rusenyi Coffee Growers Ltd. Uru rukiko rwemeje ko ubujurire bufite ishingiro kuri bimwe. Rwanda Trading Company Ltd yajuririye nanone mu Rukiko rw’Ubujurire, irusaba kwemeza ko Bigirimana Robert nk’umunyamigabane wa Rusenyi Coffee Growers Ltd agomba gufatanya na yo kuyishyura, avuga kandi ko yagiye afata ibyemezo bitandukanye ku giti cye abiyitirira, kandi atarabiherewe uburenganzira n’Inama yayo y’ubutegetsi kuko yari afite uburyozwe bugarukira

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ku migabane ye, bityo ko asanga kuba yaritwaje ko ari umunyamigabane n’Umuyobozi wa Rusenyi Coffee Growers Ltd agakoresha nabi icyiciro cyayo mu nyungu ze bwite, kandi ifite ubuzimagatozi butandukanye n’ubw’abayigize, ibyo bituma afatanya na yo kuryozwa umwenda wishyuzwa. Uhagarariye Rusenyi Coffee Growers Ltd na Uwimana Jeanine umuzungura wa Bigirimana Robert yiregura ku ngingo y’ubujurire avuga ko nta shingiro ifite kubera ko nta micungire mibi cyangwa amakosa yakoze ku buryo yaherwaho afatanye na yo kwishyura, hagomba kubaho icyemezo cy’Urukiko cyemeza ko habayeho imicungire mibi ya sosiyete. Bityo kuba nta munyamigabane watanze bene ikirego, no kuba nta rubanza ruhari rugaragaza ko Bigirimana Robert yacunze sosiyete nabi ntaho Rwanda Trading Company Ltd nka tierce personne yahera isaba ko yafatanya na Rusenyi Coffee Growers Ltd kwishyura. Incamake y’icyemezo: Icyemezo cy’umuyobozi w’Inama y’Ubutegetsi wa sosiyete gifatwa nk’aho cyafashwe n’abagize Inama y’Ubutegetsi mu buryo bwemewe n’amategeko mu maso y’abagiranye amasezerano n’iyo sosiyete, icyakora iyo ikibazo kivutse, ingaruka zabyo araziryozwa ku giti cye iyo bigaragaye ko yarengereye ububasha bwe. Ubujirire nta shingiro. Amategeko yashingiweho: Itegeko N° 007/2021 ryo ku wa 05/02/2021 rigenga amasosiyete y’ubucuruzi, ingingo ya 24 n’iya 92. Imanza zifashishijwe: RCOMAA0056/2016/SC-RCOMAA 0061/16/CS, hagati ya Twagiramungu Vénuste n’Ikigo cy’Imisoro n’Amahoro rwaciwe n’Urukiko rw’Ikirenga ku wa 14/07/2017; RCOMAA00040/2016/CS, hagati ya Munyampundu n’undi baburana n’Ikigo cy’Imisoro n’Amahoro (RRA) rwaciwe n’Urukiko rw’Ikirenga ku wa 22/12/2017; RS/INJUST/RCOM 00009/2021/SC hagati ya Letshego Rwanda Ltd na Umubyeyi, rwaciwe n’Urukiko rw’Ikirenga, ku wa 29/04/2022; Urubanza rwa Solom v. Solomon & Co [1897] AC 22; RCOMAA 00003/2022/CA, Nshili Kivu Tea Factory Ltd (NKTF Ltd) na Nshili Kivu Tea Plantation Ltd, rwaciwe n’uru Rukiko ku wa 30/05/2022. Urubanza I. IMITERERE Y’URUBANZA [1] Rusenyi Coffee Growers Ltd yafashe umwenda muri I&M BANK Ltd maze Bigirimana Robert wari Umuyobozi wayo ayitiza ingwate, yaje kunanirwa kwishyura uwo mwenda, bituma hategurwa gahunda yo kugurisha ingwate zari zatanzwe, maze yegera Rwanda Trading Company (RTC) Ltd iyishyurira amafaranga miliyoni ijana (100.000.000Frw) cyamunara yari igiye gukorerwa kuri izo ngwate irahagarikwa, ariko nyuma yo kwishyura impande zombi ntizumvikana kuko Rwanda Trading Company Ltd yavugaga ko ayo mafaranga yishyuye ari ikiguzi cy’ingwate zari zatanzwe, naho Rusenyi Coffee Growers Ltd na Bigirimana Robert bakavuga ko amafaranga y’ikiguzi atari yakumvikanyweho, ko ahubwo yari kumvikanwaho

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nyuma, hanyuma impande zombi zumvikana ko Rwanda Trading Company Ltd izasubizwa miliyoni ijana (100.000.000Frw) yishyuriye Rusenyi Coffee Growers Ltd, ihita inishyurwa miliyoni makumyabiri n’eshanu (25.000.000Frw) hasigara miliyoni mirongo irindwi n’eshanu (75.000.000Frw), ariko zo ntizishyurwa. [2] Rwanda Trading Company Ltd yareze Bigirimana Robert mu Rukiko rw’Ubucurizi irusaba kumutegeka kuyisubiza amafaranga yose asigaye n’inyungu ziyakomokaho angana na miliyoni ijana n’imwe n’ibihumbi magana atatu na mirongo itanu (101.350.000Frw). Mu rubanza RCOM 01363/2019/TC rwaciwe n’Urukiko rw’Ubucuruzi ku wa 16/10/2019, urwo Rukiko rwemeje ko ikirego cyatanzwe na Rwanda Trading Company Ltd nta shingiro gifite, ko ari nta mwenda wagaragarijwe ibimenyetso Bigirimana Robert afitiye Rwanda Trading Company Ltd, ko iyi yareze uwo itagombaga kurega. [3] Rwanda Trading Company Ltd yajuririye Urukiko Rukuru rw’Ubucuruzi, maze mu rubanza RCOMA 00907/2019/HCC rwaciwe ku wa 30/10/2020, Urukiko rutegeka Bigirimana Robert kwishyura Rwanda Trading Company Ltd umwenda ungana na miliyoni mirongo irindwi n’eshanu (75.000.000Frw) hamwe n’inyungu zawo zingana na miliyoni esheshatu n’ibihumbi ijana na mirongo inane na birindwi na magana atanu (6.187.500Frw), no gutanga indishyi z’ibyagiye ku rubanza zingana na miliyoni imwe n’ibihumbi magana abiri (1.200. 000Frw). [4] Bigirimana Robert yajuririye Urukiko rw’Ubujurire, maze mu rubanza RCOMAA 00096/2020/CA rwaciwe ku wa 26/11/2021, Urukiko rwemeza ko ubujurire bwa Bigirimana Robert bufite ishingiro, ko urubanza RCOMA 00907/2019/HCC rwaciwe n’Urukiko Rukuru rw’Ubucuruzi ku wa 30/10/2020 ruhindutse, rutegeka Rwanda Trading Company Ltd kwishyura Bigirimana Robert amafaranga ibihumbi magana arindwi (700.000 Frw) akubiyemo ibihumbi magana abiri (200.000 Frw) y’ikurikiranarubanza, n’ibihumbi magana atanu (500.000 Frw) y’igihembo cya Avoka. [5] Nyuma yuko izo manza ziciwe, Rwanda Trading Company Ltd yatanze ikindi kirego mu Rukiko rw’Ubucuruzi irega Rusenyi Coffee GrowerS Ltd na Bigirimana Robert yishyuza umwenda wa miliyoni mirongo irindwi n’eshanu (75.000.000Frw), inyungu zawo zingana na miliyoni mirongo itandatu n’ibihumbi magana atandatu na makumyabiri na bitanu (60.625.000 Frw), n’amafaranga y’ikurikiranarubanza n’igihembo cya Avoka.Urwo rubanza rwaburanishijwe Rusenyi Coffee Growers Ltd na Bigirimana Robert badahari, ariko Bigirimana Robert yarireguye muri systeme ya IECMS avuga ko atari kongera kuregwa mu gihe Urukiko rw’Ubujurire rwari rwaramaze kumufataho icyemezo. [6] Rwanda Trading Company Ltd yaburanye ivuga ko ku wa 24/11/2017 hari hateganyijwe cyamunara y’imitungo : UPI 3/01/05/03/2711 uherereye Karongi na UPI 3/01/03/1391 uherereye Karongi kugira ngo I&M BANK Ltd yishyurwe umwenda yari iberewemo na Rusenyi Coffee Growers Ltd, maze ikaza kumvikana na yo ikagura iyo mitungo ku kiguzi kingana na miliyoni ijana (100.000.000Frw) na yo ikajya kuyishyura muri I&M BANK Ltd cyamunara igahagarara ariko Bigirimana Robert wari waratije Rusenyi Coffee Growers Ltd izo ngwate akanga kuyikorera ihererekanyamutungo. Isobanura ko impande zombi zaje kumvikana ko isubizwa miliyoni ijana (100.000.000Frw) yishyuriye Rusenyi Coffee Growers Ltd, iyishyura miliyoni makumyabiri n’eshanu (25.000.000Frw) hasigara miliyoni mirongo irindwi n’eshanu (75.000.000Frw), bityo ko isaba Urukiko gutegeka Rusenyi Coffee Growers Ltd kuyishyura ayo

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mafaranga n’inyungu zayo zingana na miliyoni mirongo itandatu n’ibihumbi magana atandatu na makumyabiri na bitanu (60.625.000 Frw) ifatanyije n’Umuyobozi wayo Bigirimana Robert. [7] Mu rubanza RCOM 01671/2021/TC rwaciwe n’Urukiko rw’Ubucuruzi ku wa 10/03/2022, Urukiko rwategetse Rusenyi Coffee Growers Ltd kwishyura Rwanda Trading Company Ltd umwenda uhwanye na miliyoni mirongo irindwi n’eshanu (75.000.000Frw), inyungu zihwanye na miliyoni makumyabiri n’umunani n’ibihumbi magana ane na mirongo icyenda na bitandatu na magana abiri na mirongo itanu (28.496.250Frw), hiyongereyeho amafaranga ibihumbi magana atanu na mirongo itandatu (560.000Frw) y’ikurikiranarubanza n’igihembo cya Avoka, no gusubiza uwareze ingwate y’amagarama yatanze ihwanye n’ibihumbi makumyabiri (20.000Frw). [8] Rwanda Trading Company Ltd yajuririye Urukiko Rukuru rw’Ubucuruzi, inenga kuba Urukiko rw’Ubucuruzi rwarakuye Bigirimana Robert mu rubanza, isaba Urukiko gutegeka Bigirimana Robert nk’umunyamigabane wayo Mukuru ko aryozwa ku rwego rumwe na Rusenyi Coffee Growers Ltd, ko kandi ibyo ntaho bihuriye n’icyemezo cyafashwe mu rubanza RCOMAA 00096/2020/CA. [9] Bigirimana Robert yiregura ku ngingo z’ubujurire za Rwanda Trading Company Ltd avuga ko nta shingiro zifite, kuko ntaho ahuriye n’ubwishyu Rusenyi Coffee Growers Ltd iryozwa hashingiwe ku cyemezo cyafashwe mu rubanza RCOMAA 00096/2020/CA ko atagombaga kuregwa, kuko nta buryozwe kugiti cye cyangwa bwo gufatanya na sosiyete abereye umunyamigabane n’umuyobozi agomba gusabwa. [10] Mu rubanza RCOMA 00247/2022/HCC rwaciwe n’Urukiko Rukuru rw’Ubucuruzi ku wa 18/10/2022, Urukiko rwemeje ko ubujurire bwa Rwanda Trading Company Ltd bufite ishingiro kuri bimwe, ko Bigirimana Robert yagombaga kuregwa muri urwo rubanza, ko urubanza RCOM 01671/2021/TC ruhindutse gusa ku birebana n’uko Bigirimana Robert atari kongera kuregwa. Rwemeza ko ibyemejwe mu rubanza RCOM 01671/2021/TC ari byo bishyirwa mu bikorwa, byuko Rusenyi Coffee Growers Ltd igomba kwishyura Rwanda Trading Company Ltd umwenda uhwanye na miliyoni mirongo irindwi n’eshanu (75.000.000 Frw), inyungu zihwanye na miliyoni makumyabiri n’umunani n’ibihumbi magana ane na mirongo icyenda na bitandatu na magana abiri na mirongo itanu (28.496.250Frw), hiyongereyeho amafaranga ibihumbi magana atanu na mirongo itandatu (560.000Frw) y’ikurikiranarubanza n’igihembo cya Avoka ndetse ko igomba gusubiza uwareze ingwate y’amagarama yatanze ihwanye n’ibihumbi makumyabiri (20.000Frw)Rutegeka ko ibihumbi mirongo ine (40.000Frw) Rwanda Trading Company Ltd yishyuye ijurira aherera ku Isanduku ya Leta. [11] Rwanda Trading Company Ltd yajuririye Urukiko rw’Ubujurire, ubujurire bwayo bwandikwa kuri RCOMAA 00110/2022/CA; urubanza ruburanishwa ku wa 04/10/2023, Rwanda Trading Company Ltd ihagarariwe na Me Sangano Yves, Rusenyi Coffee Growers Ltd ihagarariwe na Me Mfashingabo Aimable, akanahagararira Uwimana Jeannine, umudamu wa Bigirimana Robert wapfuye. [12] Mu myanzuro y’ubujurire no mu miburanire, Rwanda Trading Company Ltd isaba Urukiko rw’Ubujurire kwemeza ko Bigirimana Robert nk’umunyamigabane wa Rusenyi Coffee

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Growers Ltd agomba gufatanya na yo kwishyura umwenda ibereyemo Rwanda Trading Company Ltd kubera ko yagiye afata ibyemezo bitandukanye ku giti cye atatumwe n’Inama y’Ubutegetsi akabyitirira Rusenyi Coffee Growers Ltd kandi atariwe wenyine ugize Inama y’Ubutegetsi, ko rero yakoresheje nabi icyiciro cya sosiyete agamije uburiganya. Isaba amafaranga y’igihembo cya Avoka n’ay’ikurikiranarubanza. Ku ruhande rwa Rusenyi Coffee Growers Ltd n’urwa Uwimana Jeannine umuzungura wa Bigirimana Robert biregura kuri iyi ngingo y’ubujurire bavuga ko nta shingiro ifite kubera ko ibyo Bigirimana Robert yakoze byose byari mu nyungu za Rusenyi Coffee Growers Ltd. Basaba guhabwa amafaranga y’ikurikiranarubanza n’igihembo cya Avoka. [13] Urukiko, rushingiye kuri izo mpaka, rusanga hakwiye gusuzumwa ibibazo bikurikira: -kumenya niba Uwimana Jeannine umuzungura wa Bigirimana Robert wari umunyamigabane wa Rusenyi Coffee Growers Ltd akwiye gufatanya na yo kwishyura umwenda ibereyemo Rwanda Trading Company Ltd; -kumenya niba amafaranga y’ikurikiranarubanza n’igihembo cya Avoka asabwa muri uru rubanza afite ishingiro. II. ISESENGURA RY’IBIBAZO BIGIZE URUBANZA 1. Kumenya niba Uwimana Jeannine, umuzungura wa Bigirimana Robert, wari umunyamigabane wa Rusenyi Coffee Growers Ltd akwiye gufatanya na yo kwishyura umwenda ibereyemo Rwanda Trading Company Ltd [14] Uhagarariye Rwanda Trading Company Ltd ashingiye ku ngingo ya 92 y’Itegeko rigenga amasosiyete y’ubucuruzi mu Rwanda rya 2021, iteganya impamvu ebyiri nyamukuru zituma habaho uburyozwe bw’abanyamigabane, harimo ijyanye no kuba umunyamigabane yarakoresheje nabi icyiciro cya sosiyete agamije uburiganya n’ijyanye no kuba yarishe amategeko cyangwa yarafashe nabi umutungo wa sosiyete nk’aho ari umutungo w’abantu ku giti cyabo, avuga ko imwe muri izi mpamvu zombi ihagije kugira ngo umunyamigabane aryozwe kimwe na sosiyete. Asobanura ko mu isesengura Urukiko Rukuru rw’Ubucuruzi rwakoze mu bika bya 23-25, rwibanze gusa ku mpamvu ya kabiri ijyanye no kumenya niba hari amategeko yishe, cyangwa niba yarafashe nabi umutungo wa sosiyete nk’aho ari umutungo w’abantu ku giti cyabo, naho iya mbere ijyanye no gukoresha nabi icyiciro cya sosiyete, ntiruyisuzume. [15] Asobanura kandi ko Bigirimana Robert nk’umunyamigabane wa Rusenyi Coffee Growers Ltd yari afite uburyozwe bugarukira ku migabane, ariko ko yagiye afata ibyemezo bitandukanye ku giti cye abiyitirira, kandi atarabiherewe uburenganzira n’Inama yayo y’ubutegetsi, anyuranyije n’ibiteganyijwe n’ingingo ya 144 y’Itegeko rigenga amasosiyete y’ubucuruzi rya 2021, igira iti: “Imirimo n’ibikorwa by’isosiyete biyoborwa cyangwa bikarebererwa n’Inama y’Ubutegetsi yayo ifite ububasha bwose bukenewe muri ubwo buyobozi (…)”. [16] Akomeza avuga ko mu byo Urukiko Rukuru rw’Ubucuruzi rutasuzumye harimo ibyemezo Bigirimana Robert yagiye afata ku giti cye, abyitirira Rusenyi Cofee Growers Ltd cyangwa ibyo yafashe mu izina ryayo ku bijyanye n’umwenda Rusenyi Cofee Growers Ltd yari ifite muri I&M Bank Ltd, haba mu magambo cyangwa mu nyandiko. Kandi ko ari byo byabaye

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intandaro y’ibibazo byabaye hagati ya Rwanda Trading Company Ltd na Rusenyi Coffee Growers, kandi nta na hamwe ashobora kugaragaza icyemezo yaba yarahawe n’Inama y’ubutegetsi, cyangwa icyo yaba yarahawe n’abanyamigabane kimwemerera gusesa amasezerano ndetse no kugira ibyo yiyemeza mu izina rya sosiyete. Ko ibyo bikorwa bye bihabanye n’amahame agenga ubuyobozi bwa sosiyete “corporate goverance principles”, kandi ko bigaragara ko yabikoze agamije uburiganya, ariko ko Urukiko Rukuru rw’Ubucuruzi rwavuze ko ibikorwa byose Bigirimana Robert yakoze bifatwa nk’ibikorwa by’ubuyobozi (actes d’administration). [17] Asobanura kandi ko ibyemejwe n’Urukiko binyuranye n’amahame y’imiyoborere ya sosiyete, ko n’irengayobora riteganyijwe mu ngingo ya 144 y’Itegeko rigenga amasosiyete y’ubucuruzi ari uko Inama y’ubutegetsi ireka kugira ububasha busesuye bw’imicungire ya sosiyete, mu gihe gusa inyandiko z’ishingwa ry’isosiyete cyangwa Itegeko rigenga amasosiyete y’ubucuruzi biha ubwo bubasha abanyamigabane cyangwa undi muntu, ko kandi atari we wenyine wari ugize Inama y’ubutegetsi. [18] Akomeza avuga ko Bigirimana Robert yagombaga guhabwa ububasha n’Inama y’ubutegetsi nk’uko biteganywa n’iingingo ya 146 y’Itegeko rigenga amasosiyete y’ubucuruzi, ko kandi hari ibimenyetso yagaragarije Urukiko bigaragaza ko Bigirimana Robert yakoresheje nabi icyiciro cya Rusenyi Cofee Growers Ltd bitasuzumwe, birimo inyandiko yo ku wa 24/11/2017 yanditse ku giti cye asaba guhagarika cyamunara irebana n’umwenda yari ibereyemo I&M BANK Ltd ubwo hari hagiye kugurishwa ingwate yari yarayihaye, aho iyo ngwate yari yaratanzwe na Bigirimana Robert nk’umwishingizi wayo, inyandiko yo ku wa 18/12/2018 yanditse ku giti cye ashaka gusubiza Rwanda Trading Company Ltd amafaranga angana na miliyoni ijana (100.000.000 Frw) yari yishyuriye Rusenyi Cofee Growers Ltd muri I&M BANK Ltd, nyuma y’aho agahita yishyura Rwanda Trading Company Ltd miliyoni makumyabiri n’eshanu (25.000.000 Frw) kugira ngo agumane ingwate RTC Ltd yari yaraguze mu cyamunara yari igiye gukorwa na I&M BANK Ltd. [19] Avuga na none ko ashingiye ku byemezo byafashwe n’Inkiko zo mu bindi bihugu ku byerekeye uburyozwe bw’abanyamigabane, aho mu rubanza Littlewoods Mail Order Sores, Ltd v Mc Gregor (Inspector of taxes) umucamanza Lord DENNING MR yemeje ko inkiko zishobora kurenga ku bigaragara nk’ikinyuranyo hagati ya sosiyete n’abanyamigabane bayo no kureba ibyihishe inyuma, akaba ari nabyo byemejwe n’abahanga mu mategeko JP Pretorius, PA Delport, Michele Havenga na Maria Vermaas, asanga kuba Bigirimana Robert yaritwaje ko ari umunyamigabane n’Umuyobozi wa Rusenyi Coffee Growers Ltd agakoresha nabi icyiciro cyayo mu nyungu ze bwite, kandi ifite ubuzimagatozi butandukanye n’ubw’abayigize bituma afatanya na yo kuryozwa umwenda ibereyemo Rwanda Trading Company Ltd. [20] Uhagarariye rusenyi Coffee Growers Ltd na Uwimana Jeannine umuzungura wa Bigirimana Robert yiregura kuri iyi ngingo y’ubujurire avuga ko nta shingiro ifite kubera impamvu zikurikira: a.Kuba ibyo Bigirimana Robert yakoze byose yarabikoze mu nyungu za Rusenyi Coffee Growers Ltd, nk’uko bigaragara mu ibaruwa yo ku wa 24/11/2017 yanditse nk’Umuyobozi wayo asaba guhagarika cyamunara irebana n’umwenda yari ibereyemo I&M BANK Ltd kuko iyo company yari mu biganiro by’imikoranire hagati yayo na

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Rwanda Trading Company Ltd, akaba yari agamije ko ingwate yatanzwe ku mwenda yari ifitiye I& M BANK Ltd idatezwa cyamunara; b.Kuba ibaruwa yo ku wa 18/12/2018 yarayanditse nk’Umuyobozi wa Rusenyi Coffee Growers Ltd mu izina ryayo asaba ko Rwanda Trading Company Ltd yasubizwa amafaranga miliyoni ijana (100.000.000Frw) yari yatanze ngo iyo ngwate igaruzwe hanyuma zigirane amasezerano y’imikoranire, Rwanda Trading Company Ltd igashaka kumvikanisha ko ayo masezerano ari ayo kugura uwo mutungo kandi atari cyo cyari kigenderewe, ahubwo hari hagamijwe imikoranire, kuko zari gukorana kugeza ubwo ayo mafaranga yayishyuriye arangiye; c.Kuba ibyo Rwanda Trading Company Ltd ijuririra ko Bigirimana Robert yafataga ibyemezo ku giti cye mu nyungu ze byaramaze gufatwaho icyemezo mu manza RCOMAA 00096/2020/CA rwaciwe ku wa 26/11/2021, rwamaze kuba Itegeko; d.kuba nta micungire mibi cyangwa amakosa yakoze muri Rusenyi Coffee Growers Ltd ku buryo yaherwaho ngo afatanye na yo kwishyura. Kandi hakaba haragombaga kubanza kubaho urubanza rugaragaza ko habayeho imicungire mibi ya sosiyete, nk’uko biteganywa n’ingingo ya 92 y’Itegeko rigenga amasosiyete y’ubucuruzi; e.kuba ihame rya “piercing the corporate veil” Urukiko rw’Ikirenga rwararitanzeho umurongo mu rubanza RS/INJUST/RCM 00009/2021/SC rwaciwe ku wa 09/04/2022, haburana Lesthego Rwanda Ltd n’Umubyeyi Marie Claire, ndetse no mu rubanza RCOMAA 00038/2016/SC – RCOMAA 00043/16/CS rwaciwe n’Urukiko rw’Ikirenga kuwa 12/01/2018, haburana Murekatete Clémentine na RRA, aho rwatanze umurongo ko hagomba kubaho icyemezo cy’Urukiko cyemeza ko habayeho imicungire mibi ya sosiyete. Bityo kuba nta munyamigabane watanze bene iki kirego, no kuba nta rubanza ruhari rugaragaza ko Bigirimana Robert yacunze sosiyete nabi ntaho Rwanda Trading Company Ltd nka tierce personne yahera isaba ko Bigirimana Robert yafatanya na Rusenyi Coffee Growers Ltd kwishyura; f.Kuba Rwanda Trading Company Ltd ko ivuga ko ibikorwa Bigirimana Robert yakoze nk’Umuyobozi wayo yari agamije amanyanga, kandi ko yagize imicungire mibi ariko ntibitangire ibimeneyetso bishingira ibyo ivuga; g.Kuba Rwanda Trading Company Ltd yarivugiye ko impamvu yishyuye Rusenyi Coffee Growers Ltd ari uko Bigirimana Robert wagurishije yari umuyobozi wayo, ko ari yo mpamvu amafaranga yagombaga gushyirwa kuri konti yayo kuko ari yo yishyuraga umwenda wa Bank. UKO URUKIKO RUBIBONA [21] Ingingo ya 24 y’Itegeko N° 007/2021 ryo ku wa 05/02/2021 rigenga amasosiyete y’ubucuruzi iteganya ko “Isosiyete ishinzwe hakurikijwe iri tegeko igira ubuzimagatozi butandukanye n’ubw’abanyamigabane bayo. Isosiyete ishinzwe hakurikijwe iri tegeko iba yihariye ku giti cyayo kandi ikagira uburenganzira n’inshingano bitandukanye n’iby’abanyamigabane cyangwa abanyamuryango bayo.” [22] Ingingo ya 92 y’Itegeko rigenga amasosiyete y’ubucuruzi ryibukijwe haruguru iteganya ko Urukiko rushobora kurenga uburyozwe bushingiye ku migabane kugira ngo

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umunyamugabane aryozwe inshingano za sosiyete, iyo rusanze uwo munyamugabane yarakoresheje nabi icyiciro cya sosiyete agamije uburiganya cyangwa kwica amategeko cyangwa yarafashe nabi umutungo wa sosiyete nk’aho ari umutungo w’abantu ku giti cyabo. [23] Muri uru rubanza harasuzumwa niba Bigirimana Robert yarakoze ibiteganywa n’ingingo ya 92, igika cya 5, ku buryo yagombaga gufatanya na Rusenyi Coffee Growers Ltd kwishyura umwenda ibereyemo Rwanda Trading Company Ltd, nk’uko uhagarariye iyi sosiyete abivuga. [24] Mu manza zitandukanye zaciwe n’Urukiko rw’Ikirenga harimo n’urubanza RCOMAA0056/2016/SC-RCOMAA 0061/16/CS1, Urukiko rwemeje ko ihame ari uko isosiyete ishinzwe hakurikijwe amategeko iba yihariye ku giti cyayo kandi ikagira uburenganzira n’inshingano bitandukanye n’iby’abanyamigabane cyangwa abayobozi bayo. Bivuze ko ibikorwa bya sosiyete bitaryozwa abanyamigabane cyangwa abayobozi bayo. Icyakora urukiko rushobora kwirengangiza itandukaniro riri hagati y’ubuzimagatozi bwa sosiyete n’ubw’abanyamigabane cyangwa abayobozi ba sosiyete kugirango abayobozi cyangwa abanyamigabane baryozwe ibikorwa bya sosiyete nkaho ari ibyabo23, ari byo byitwa “piercing the corporate veil” cyangwa “lifting the veil of the corporation”, iyo rusanze uwo munyamigabane yarakoresheje nabi imiterere ya sosiyete agamije uburiganya cyangwa kwica amategeko cyangwa yarafashe nabi umutungo wa sosiyete nk’aho ari umutungo w’abantu ku giti cyabo.” Mu kwemeza uburyozwe, inkiko zishimangira ko bidapfa gukorwa, ahubwo hagomba gushingirwa ku mpamvu zisobanutse (circumstances in which the corporate veil may be lifted are greatly circumscribed) zigaragaza igituma abayobozi cyangwa abanyamigabane bagomba kuryozwa ibyakaryojwe sosiyete4, nabyo bishimangira ko gutandukanya ubwo buzimagatozi bitemezwa n’uwo ari we wese cyangwa ngo abikore uko yiboneye, ahubwo ni umwihariko (exception) wemezwa n’Inkiko mu rwego rwo kurengera inyungu runaka zitari kurengerwa urukiko ruramutse rutemeje uruhare rw’abayobozi cyangwa abanyamigabane mu gutuma sosiyete itubahiriza inshingano zayo4. [25] Ku birebana n’uru rubanza, Urukiko rurasanga nk’uko Urukiko Rukuru rw’Ubucuruzi rwabibonye, ibivugwa na Me Sangano Yves ko uburyozwe bwa Bigirimana Robert bushingiye ku kuba yaravanze umutungo we n’uwa sosiyete, ibyo akaba ngo abihera kukuba sheki ya 25,000,000 Frw yishyuwe Rwanda Trading Company Ltd ari amafaranga ye ku giti cye yatanze atari amafaranga yavuye kuri konti ya Rusenyi Coffee Growers Ltd, bitafatwa nko gukoresha 1 Ku birebana n’ihame rya piercing-veil, reba urubanza RCOMAA0056/2016/SC-RCOMAA 0061/16/CS, hagati ya Twagiramungu Vénuste n’Ikigo cy’Imisoro n’Amahoro rwaciwe n’Urukiko rw’Ikirenga ku wa 14/07/2017, igika cya 22; Urubanza RCOMAA00040/2016/CS, hagati ya Munyampundu n’undi baburana n’Ikigo cy’Imisoro n’Amahoro (RRA) rwaciwe n’Urukiko rw’Ikirenga ku wa 22/12/2017 ; ; urubanza RS/INJUST/RCOM 00009/2021/SC hagati ya Letshego Rwanda Ltd na Umubyeyi, rwaciwe n’Urukiko rw’Ikirenga, ku wa 29/04/2022. Reba urubanza rwa Solom v. Solomon & Co [1897] AC 22. 2 Ku birebana n’ubusobanuro, reba Mayson, French & RYAN ON, Company Law, 36th edition 2019- 3 , pp. 131-132, 4 Reba AGC (Investments) Limited v. Commissioner of Taxation, Federal Commissioner of Taxation (1964) 111 CLR 443 (HC, Mc Tiernan, Kitto, Taylor, Windeyer and Owen JJ).

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nabi imiterere ya sosiyete agamije uburiganya cyangwa kwica amategeko cyangwa yarafashe nabi umutungo wa sosiyete nk’aho ari umutungo we ku giti cye, ahubwo bigaragaza ko yabikoze ku nyungu za sosiyete yari abereye umunyamigane n’umuyobozi, kuko yayishyuriraga umwenda ifitiye Rwanda Trading Company Ltd. [26] Urukiko rurasanga izi nyandiko Bigirimana Robert yakoze zirimo ibaruwa yo ku wa 24/11/2017 yanditse nk’Umuyobozi wayo asaba guhagarika cyamunara, ibaruwa yo ku wa 18/12/2018 yanditse nk’Umuyobozi wa Rusenyi Coffee Growers Ltd mu izina ryayo asaba ko Rwanda Trading Company Ltd yasubizwa miliyoni ijana (100.000.000 Frw) yari yatanze ngo iyo ngwate igaruzwe hanyuma zigirane amasezerano y’imikoranire, Rwanda Trading Company Ltd ntigaragaza ko Bigirimana Robert yabikoze agamije kuvanga imitungo ye n’iya sosiyete, kuko nk’uko Urukiko Rukuru rw’Ubucuruzi rwabibonye, kuvanga imitungo ntibigomba kuvugwa mu magambo gusa ahubwo Rwanda Trading Company Ltd igomba kubigaragariza ibimenyetso no kwerekana ko hari ibyo Bigirimana Robert yakoze hagamijwe kwambura sosiyete ubushobozi bwo kwishyura abo ibereyemo imyenda. [27] Urukiko rurasanga nta kosa Urukiko Rukuru rw’Ubucuruzi rwakoze mu kwemeza ko Bigirimana Robert nk’umuyobozi wa sosiyete yaba yaremeye amasezerano yabaye hagati ya sosiyete zombi na I&M BANK Ltd y’inguzanyo n’inyandiko yandikiye Rwanda Trading Company Ltd, kuko nk’uwari umuyobozi wa sosiyete yarafite ubwo bubasha bwo gusinya cyangwa kwemeza amasezerano sosiyete abereye umuyobozi yagiranye n’abandi bitagombeye ko habaho inama y’abanyamigabane ngo babyemeze. Uko ni nako byemejwe mu rubanza, No RCOMAA 00003/2022/CA rwaciwe n’uru Rukiko ku wa 30/05/20225, aho Urukiko rwemeje ko 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 sosiyete6. Icyakora iyo ikibazo kivutse, ingaruka zabyo ziryozwa uwo muyobozi w’Inama y’Ubutegetsi ku giti cye ariko nabwo bigaragaye ko yarengereye ububasha bwe. Mu gihe rero Rwanda Trading Company Ltd itabasha kugaragaza ko Bigirimana Robert yarengereye ubabasha bwe, byumvikana ko Uwimana Jeannine, umuzungura wa Bigirimana Robert ntacyo yarwozwa. [28] Hashingiwe ku bisobanuro bimaze gutangwa Urukiko rurasanga ibyo Rwanda Trading Company Ltd ivuga ko Urukiko rukwiye gukoresha ibiteganywa mu ngingo ya 92, igika cya 5, cy’Itegeko rigenga amasosiyete rukemeza ubufatanye bw’uburyozwe bwa Bigirimana Robert hamwe na Rusenyi Coffee Growers Ltd nta shingiro byahabwa, kuko itagaragaza ko Bigirimana Robert yafashe umutungo wa sosiyete nk’aho ari umutungo we giti cye cyangwa se ko yakoresheje nabi umutungo wa sosiyete mu nyungu ze bwite agamije kwambura ubushobozi sosiyete bwo kugira ngo itabasha kwishyura abo ibereyemo umwenda. 5 Urubanza RCOMAA 00003/2022/CA, Nshili Kivu Tea Factory Ltd (NKTF Ltd) na Nshili Kivu Tea Plantation Ltd rwaciwe n’uru Rukiko ku wa 30/05/2022. 6 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”, 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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2.Kumenya niba amafaranga y’ikurikiranarubanza n’igihembo cya Avoka asabwa muri uru rubanza afite ishingiro [29] Uhagarariye Rwanda Trading Company Ltd asaba Urukiko rw’Ubujurire gutegeka Rusenyi Coffee Growers Ltd ifatanyije na Uwimana Jeannine umuzungura wa Bigirimana Robert kwishyura Rwanda Trading Company Ltd amafaranga ibihumbi magana arindwi (700.000Frw) y’ikurikiranarubanza, n’amafaranga miliyoni eshatu (3.000.000Frw) y’igihembo cya Avoka akubiyemo ayo ku rwego rw’ubujurire bwa mbere ndetse no kuri uru rwego. [30] Uhagarariye Rusenyi Coffee Growers Ltd na Uwimana Jeannine umuzungura wa Bigirimana Robert avuga ko amafaranga y’ikurikiranarubanza n’igihembo cya Avoka Rwanda Trading Company Ltd isaba nta shingiro afite kubera ko ariyo yishoye mu manza. [31] Avuga kandi ko ashingiye ku ngingo ya 152 y’Itegeko ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, asaba Urukiko rw’Ubujurire gutegeka Rwanda Trading Company Ltd kwishyura abaregwa amafaranga miliyoni ebyiri (2.000.000 Frw) y’ikurikiranarubanza n’igihembo cya Avoka. UKO URUKIKO RUBIBONA [32] 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”. [33] Urukiko rurasanga amafaranga y’ikurikiranarubanza n’igihembo cya Avoka, Rwanda Trading Company Ltd isaba itagomba kuyahabwa kuko ubujrire bwayo nta shingiro bufite. [34] Urukiko rurasanga amafaranga y’ikurikiranarubanza n’igihembo cya Avoka Rusenyi Coffee Growers Ltd na Uwimana Jeannine basaba afite ishingiro, ariko ayo basaba ni menshi harebwe ibyakozwe ku rubanza, bityo mu bushishozi bw’Urukiko, rubageneye amafaranga ibihumbi magana atanu 500.000 Frw y’igihembo cya Avoka na 200.000 Frw y’ikurikiranarubanza kuri uru rwego. III. ICYEMEZO CY’URUKIKO [35] Rwemeje ko ubujurire bwa Rwanda Trading Company Ltd nta shingiro bufite; [36] Rwemeje ko nta gihindutse ku mikirize y’uwa rubanza RCOMA 00247/2022/HCC rwaciwe n’Urukiko Rukuru rw’Ubucuruzi ku wa 18/10/2022; [37] Rwemeje ko Uwimana Jeannine, umuzungura wa Bigirimana Robert, atagomba gufatanya na Rusenyi Coffee Growers Ltd kwishyura umwenda ibereyemo Rwanda Trading Company Ltd;

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[38] Rwemeje ko ibyategetswe mu manza zabanje ko Rusenyi Coffee Growers Ltd igomba kwishyura Rwanda Trading Company Ltd umwenda uhwanye n’amafaranga miliyoni mirongo irindwi n’eshanu (75.000.000Frw), inyungu zihwanye miliyoni makumyabiri n’umunani n’ibihumbi magana ane mirongo icyenda na bitandatu na magana abiri na mirongo itanu (28.496,250 Frw), hiyongeyo amafaranga ibihumbi magana atanu na mirongo itandatu (560.000 Frw) yagenwe n’Urukiko rw’Ubucuruzi, no gusubiza uwareze ingwate y’amagarama yatanze ihwanye na n’amafanga ibihumbi makumyabiri (20.000 Frw), bigumyeho; [39] Rutegetse Rwanda Traiding Company Ltd kwishyura Rusenyi Coffee Growers Ltd na Uwimana Jeanninne, bose hamwe, amafaranga ibihumbi magana arindwi (700.000Frw) akubiyemo ay’igihembo cya Avoka n’ikurikiranarubanza, kuri uru rwego; [40] Ruvuze ko amagarama yatanzwe ahwanye n’ibyakozwe mu rubanza.