SELECT KALAOS Ltd v. MUTAVUNIKA

# SELECT KALAOS Ltd v. MUTAVUNIKA

- Source: Amategeko - Section: Decisions (Judgements) - Date: 2023-06-14 - Case/document no.: RCOMAA 00115/2022/CA - Collection: Court of Appeal

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SELECT KALAOS Ltd v. MUTAVUNIKA [Rwanda URUKIKO RW’UBUJURIRE – RCOMAA 00115/2022/CA (Ngagi, P.J.,) 14 Kamena 2023] Amategeko agenga imiburanire y’imanza – Ububasha bw’ inkiko – Ububasha bw’Urukiko rw’Ubujurire – Ubujurire bwa kabiri – Gushingira ku itegeko ritariho –itegeko ritariho n’itegeko ritagikoreshwa, cyangwa itegeko ritaratangira gukoreshwa, cyangwa se itegeko ritigeze ribaho – Iryo tegeko rigomba kureberwa muri kopi y’urubanza mu isesengura ryakozwe n’Urukiko kugira ngo rugere ku cyemezo cyarwo. Incamake y’ ikibazo: Uwitwa Mutavunika Arcade yareze sosiyete Select Kalaos Ltd mu Rukiko rw’ Ubucuruzi avuga ko bagiranye amasezerano y’ubukode bw’inzu, yagombaga kumara imyaka itanu (5), aho yagombaga kwishyura 2.000.000Frw buri kwezi, impande zombi zumvikanye ko mu gihe ayo mafaranga yaba atishyuwe mu minsi mirongo itatu (30), Select Kalaos Ltd izayatangira inyungu z’ubukererwe zingana na 2% buri kwezi, ariko ko itabyubahirije, bityo akaba asaba urukiko kuyitegeka kwishyura ibirarane bikomoka ku masezerano y’ubukode, inyungu z’ubukererwe n’indishyi zitandukanye. Select Kalaos Ltd na yo yareze Mutavunika Arcade mu Rukiko rw’Ubucuruzi, irusaba kumutegeka kuyishyura 128.042.827Frw ayibereyemo itumvikanyeho na we mu masezerano yo kwikiranura, izo manza zombi zarahujwe hamwe mu rubanza rumwe. Urukiko rw’Ubucuruzi rwaciye urubanza maze rwemeza ko ikirego cya Mutavunika Arcade gifite ishingiro kuri bimwe, naho ikirego cya Select Kalaos Ltd nta shingiro gifite. Select Kalaos Ltd ntiyishimiye iyo mikirize y’urubanza, maze iyijuririra mu Rukiko Rukuru rw’Ubucuruzi, inenga ko Urukiko rw’Ubucuruzi rutahaye agaciro ibijyanye no kuba igomba guhabwa TVA n’inyungu zayo ndetse n’inyungu za Banki za 18% yaciwe yishyurira Mutavunika Arcade amafaranga y’umuriro, amazi na direct payments, inasaba ko yategekwa kuyiha indishyi. Mutavunika Arcade yireguye avuga ko ubujurire bwa Select Kalaos Ltd nta shingiro bufite, maze abwuririraho asaba Urukiko kuyitegeka kumwishyura amafaranga y’ibirarane by’ubukode akomoka ku masezerano bagiranye. Urukiko Rukuru rw’Ubucuruzi rwaciye urubanza maze rwemeza ko ubujurire bwatanzwe na Select Kalaos Ltd nta shingiro bufite, bityo ko imikirize y’urubanza rwaciwe n’Urukiko rw’Ubucuruzi idahindutse, maze rutegeka ko Mutavunika Arcade yishyurwa umwenda imubereyemo hamwe n indishyi zishamikiyeho. Select Kalaos Ltd yajuririye urwo rubanza mu Rukiko rw’ Ubujurire ivuga ko Urukiko rw’Ubucuruzi rutarayigeneye TVA n’inyungu zayo ndetse n’inyungu yishyurira Mutavunika Arcade amafaranga y’umuriro, amazi na direct payments, ivuga kandi ko isanga ubujurire bwayo buri mu bubasha bw’Urukiko rw’Ubujurire, bityo ko ubujurire bwakirwa, maze urubanza rwaciwe n’Urukiko Rukuru rw’Ubucuruzi rugakurwaho.

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Mutavunika yiregura avuga ko nta muhango (procédure) umucamanza yishe byafatwa nko gushingira ku itegeko ritakiriho nkuko SELECT ibivuga, bityo ko asanga ubujurire butagomba kwakirwa ngo busuzumwe kuko bunyuranije n itegeko. Incamake y’ icyemezo : Kugira ngo ubujurire bwa kabiri bwakiriwe, urega mu bujurire agomba kugaragaza itegeko ryaba ryakoreshejwe mu rubanza rujuririrwa kandi ritariho. Ibijyanye no gushingira ku itegeko ritariho bigomba kureberwa mu mategeko Urukiko rwashingiyeho ruca urubanza, mu yandi magambo itegeko ritariho ni ukuvuga itegeko ritagikoreshwa, cyangwa itegeko ritaratangira gukoreshwa, cyangwa se itegeko ritigeze ribaho rigomba kureberwa muri kopi y’urubanza mu isesengura ryakozwe n’Urukiko kugira ngo rugere ku cyemezo cyarwo, bivuze ko mu gihe nta tegeko ritariho rigaragara muri kopi y’urubanza rujuririrwa ntaho Urukiko rwahera ruvuga ko urwo rubanza rwashingiye ku itegeko ritariho. Ubujurire ntibwakirirwe. Amagarama y’ urubanza ahwanye n ibyarukozwemo. Amategeko yashingiweho: Itegeko N°30/2018 ryo ku wa 02/06/2018 rigena ububasha bw’inkiko, ingingo ya 52. Imanza zifashishijwe: Urubanza RPAA 0096/15/CS, rw’Ubushinjacyaha vs. Mukarusanga Olive, rwaciwe n’Urukiko rw’Ikirenga ku wa 18/05/2018; Urubanza RCOMAA 00109/2022/CA, UJM CONSULTANCY AND PARTNERS Ltd na Kabirigi Willy, rwaciwe n’Urukiko rw’Ubujurire ku wa 23/03/2023; Urubanza RPAA 00322-00323/2022/CA; Ubushinjacyaha vs. Renzaho Alexis n’undi, rwaciwe n’Urukiko rw’Ubujurire ku wa 26/4/2023; Urubanza RPAA/ECON 00001/2022/CA - CMB RPAA /ECON 00002/2022/CA - CMB RPAA /ECON 00004/2022/CA, Ubushinjacyaha vs. Rwakunda Christian n’abandi. Urubanza I. IMITERERE Y’URUBANZA [1] Uru rubanza rwatangiriye mu Rukiko rw’Ubucuruzi, Mutavunika Arcade arega Select Kalaos Ltd avuga ko ku wa 1/7/2013, bagiranye amasezerano y’ubukode bw’inzu, yagombaga kumara imyaka itanu (5), aho yagombaga kwishyura 2.000.000Frw buri kwezi, hiyongereyeho 360.000Frw ya TVA. Avuga ko muri ayo masezerano impande zombi zumvikanye ko mu gihe ayo mafaranga yaba atishyuwe mu minsi mirongo itatu (30), Select Kalaos Ltd izayatangira inyungu z’ubukererwe zingana na 2% buri kwezi, ariko ko itabyubahirije, kuko kugeza ku wa 30/06/2018, yari isigayemo umwenda wa 66.070.829Frw, ahwanye na 43 % y’ayo yagombaga kwishyura yose, hatabariwemo inyungu z’ubukererwe, maze asaba urwo Rukiko gutegeka Select Kalaos Ltd kwishyura Mutavunika Arcade amafaranga y’ibirarane by’ubukode bikomoka ku masezerano y’ubukode bagiranye ku wa 1/7/2013, inyungu z’ubukererwe n’indishyi zitandukanye, ikirego cye cyandikwa kuri RCOM 01153/2021/TC.

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[2] Select Kalaos Ltd na yo yareze Mutavunika Arcade mu Rukiko rw’Ubucuruzi, irusaba kumutegeka kuyishyura 128.042.827Frw ayibereyemo itumvikanyeho na we mu masezerano yo kwikiranura n'indishyi, maze ikirego cyayo cyandikwa kuri RCOM 01157/2021/TC. Izo manza zombi zarahujwe kugira ngo ziburanishirizwe hamwe mu rubanza rumwe RCOM 01153/2021/TC CMB RCOM 01157/2021/TC. [3] Mutavunika Arcade yasobanuye kandi ko mu rubanza RCOM 02751/2018/TC yareze Select Kalaos Ltd , asaba Urukiko rw’Ubucuruzi kuyitegeka gutangiza ikurikirana ry’igihombo cyayo no kuyitegeka kumwishyura ideni rijyanye n’amasezerano y’ubukode yo ku wa 1/7/2013 ringana na 109.904.791 Frw, ariko impande zombi zikaza kugirana amasezerano y’ubwumvikane, Select Kalaos Ltd d ikishyura 50.621.075Frw umwenda yemeraga, maze na we akareka urubanza, kuri ubu akaba asaba ko imwishyura amafaranga batumvikanyeho yose hamwe angana na 86.727.446 Frw. [4] Select Kalaos Ltd yireguye ivuga ko koko yagiranye na Mutavunika Arcade amasezerano y’ubukode, hanyuma impande zombi ziza kumvikana, yemera gutanga amafaranga y’ubukode yemeraga, ariko ko Mutavunika Arcade yakomeje kubara ubukode no mu gihe cy’ubwumvikane, yirengagije ibiteganywa n’ingingo ya 5 y’amasezerano impande zombi zagiranye, ibuza kubara ibirarane birenze amezi abiri. Ko kandi impande zombi zemeranyije ko hari 16.008.754 Frw zasigaye, yanze ko akurwa mu yo na we ayibereyemo, akaba ari yo mpamvu na Select Kalaos Ltd yamureze mu rubanza RCOM 01157/2021/TC isaba guhabwa uburenganzira bwayo yimwe. [5] Ku wa 21/03/2022, Urukiko rw’Ubucuruzi rwaciye urubanza RCOM 01153/2021/TC CMB RCOM 01157/2021/T, rwemeza ko ikirego cya Mutavunika Arcade gifite ishingiro kuri bimwe, naho ikirego cya Select Kalaos Ltd nta shingiro gifite, ko Select Kalaos Ltd ibereyemo Mutavunika Arcade umwenda ungana na 37.750.381 Frw; ruyitegeka kumwishyura 37.750.381 Frw y’umwenda imubereyemo, 1.000.000Frw y’indishyi z’akababaro kubera kwica amasezerano, 700.000 Frw y’igihembo cya Avoka, 100.000Frw y’ikurikiranarubanza na 20.000 Frw y’igarama yatanze arega, ruvuga ko 20.000 Frw y’igarama Select Kalaos Ltd yatanze irega ahwanye n’imirimo yakozwe mu rubanza. [6] Select Kalaos Ltd ntiyishimiye iyo mikirize y’urubanza, iyijuririra mu Rukiko Rukuru rw’Ubucuruzi, inenga ko Urukiko rw’Ubucuruzi rutahaye agaciro ibijyanye no kuba igomba guhabwa TVA n’inyungu zayo ndetse n’inyungu za Banki za 18% yaciwe yishyurira Mutavunika Arcade amafaranga y’umuriro, amazi na direct payments, inasaba ko Mutavunika Arcade yategekwa kuyiha indishyi. [7] Mutavunika Arcade yireguye avuga ko ubujurire bwa Select Kalaos Ltd nta shingiro bufite, maze abwuririraho asaba Urukiko kuyitegeka kumwishyura amafaranga y’ibirarane by’ubukode akomoka ku masezerano bagiranye, no kumuha amafaranga y’ikurikiranarubanza n’igihembo cya Avoka. [8] Ku wa 31/10/2022, Urukiko Rukuru rw’Ubucuruzi rwaciye urubanza RCOMA 00301/2021/HCC rwemeza ko ubujurire bwatanzwe na Select Kalaos Ltd nta shingiro bufite, ko imikirize y’urubanza RCOM 01153/2021/TC CMB RCOM 01157/2021/TC rwaciwe n’Urukiko rw’Ubucuruzi ku wa 21/03/2022, idahindutse. Rutegeka Select Kalaos Ltd kwishyura

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Mutavunika Arcade umwenda imubereyemo wa 37.750.381 Frw, 1.000.000 Frw y’indishyi, 700.000 Frw y’igihembo cya Avoka, 100.000 Frw y’ikurikiranarubanza na 20.000 Frw y’ingwate y’amagarama, nk’uko byemejwe byose n’Urukiko rw’Ubucuruzi; yose, akaba 39.570.381 Frw; hakiyongeraho 1.000.000 Frw y’indishyi z’akababaro zo gukomeza gushorwa mu manza, 770.000 Frw y’igihembo cya Avoka wamuteguriye urubanza, na 200.000 Frw y’ikurikiranarubanza yo kuri urwo rwego rw’ubujurire. Yose hamwe akaba 42.540.381 Frw. [9] Select Kalaos Ltd yajuririye urwo rubanza muri uru Rukiko ku mpamvu zo kuba Urukiko rw’Ubucuruzi rutarayigeneye TVA n’inyungu zayo ndetse n’inyungu za Banki za 18% yaciwe yishyurira Mutavunika Arcade amafaranga y’umuriro, amazi na direct payments kandi yarabyemeraga, no kuba rutarategetse Mutavunika Arcade guha Select Kalaos Ltd indishyi yari yasabye, isoza isaba ko yategekwa kuyiha amafaranga y’ikurikiranarubanza n’igihembo cya Avoka zo kuri uru rwego rw’ubujurire, maze ubujurire bwayo bwandikwa kuri RCOMAA 00115/2022/CA. Mutavunika Arcade yiregura avuga ko ubujurire bwa Select Kalaos Ltd butari mu bubasha bw’Urukiko rw’Ubujurire, kubirebana n’urubanza mu mizi avuga ko ubujurire bwa Select Kalaos Ltd nta shingiro bufite. [10] Urubanza rwaburanishijwe mu ruhame ku wa 05/06/2023, Select Kalaos Ltd ihagarariwe na Gakire Narugera yunganiwe na Me Murangwa Faustin, naho Mutavunika Arcade yunganiwe na Me Rutabingwa Athanase; haburanishwa ku kibazo cyo kumenya niba Urukiko Rukuru rw’Ubucuruzi rwaraciye urubanza rushingiye ku itegeko ritariho ku buryo ubujurire bwa kabiri bwa Select Kalaos Ltd bwaba buri mu bubasha bw’ Urukiko rw’Ubujurire. II.IBIBAZO BIGIZE URUBANZA N’ISESENGURA RYABYO 1. Kumenya niba Urukiko Rukuru rw’Ubucuruzi rwaraciye urubanza rushingiye ku itegeko ritariho ku buryo ubujurire bwa kabiri bwa Select Kalaos Ltd bwaba buri mu bubasha bw’ Urukiko rw’Ubujurire [11] Uhagarariye Select Kalaos Ltd n’umwunganira, bashingiye ku ngingo ya 52, igika cya kabiri, agace ka 3, y’Itegeko Nº30/2018 ryo ku wa 02/06/2018 rigena ububasha bw’inkiko iteganya ko Urukiko rw’Ubujurire rufite kandi ububasha bwo kuburanisha mu rwego rw’ubujurire bwa kabiri imanza zaciwe n’Urukiko Rukuru, Urukiko Rukuru rw’Ubucuruzi n’Urukiko Rukuru rwa Gisirikare, iyo izo manza: 3º zashingiye ku itegeko ritariho, ingingo z’amategeko zitakiriho cyangwa zaciwe n’Urukiko rutabifitiye ububasha, bavuga ko basanga ubujurire bwayo buri mu bubasha bw’Urukiko rw’Ubujurire kubera ko Umucamanza yaburanishije ku bijyanye no kumenya niba urubanza rwasubikwa kubera ko urega atitabye, aho kugira ngo Umucamanza asuzume ubwo busabe akurikije ibiteganyijwe mu ngingo ya 54 y’Itegeko No 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi ngo arebe niba yasiba urubanza cyangwa niba yaruburanisha mu mizi akurikije icyifuzo cy’uregwa, we ubwe yifatiye icyemezo cyo gusaba uregwa gutaha ngo azashingira ku myanzuro ngo kugira ngo uregwa atarusha urega amahirwe, ko ibi yakoze ntaho biteganyijwe mu itegeko mu gihe urega atitabye. [12] Bakomeza bavuga ko nk’uko byafashweho icyemezo n’Urukiko rw’Ubujurire mu cyemezo Nº 0019/PRES/CA/2021/PEN cya Perezida warwo ku wa 17/05/2021, aho muri icyo cyemezo,mu gika cya 12, Perezida w’Urukiko yemeje ko gushingira ku itegeko ritariho uretse

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kuba byagombye kumvikana nko gushingira ku itegeko ritagikoreshwa; ritaratangira gukoreshwa cyangwa se ritigeze ribaho, mu buryo bwagutse bigomba kumvikana ko gushingira ku muhango unyuranyije n’uteganyijwe mu itegeko nabyo bigomba gufatwa nko gushingira ku itegeko ritariho, isanga kuba ku wa 20/09/2022, urubanza rwaragombaga kuburanishwa, ariko uwajuriye agatanga impamvu zumvikana kandi akazitangira igihe asaba ko urubanza rwasubikwa n’umwunganira akagaragaza ko uwo yunganira adahari ko kandi atahatirwa guhagararira umuntu utabishaka kuko nta butumwa yamuhaye, Urukiko aho gufata icyemezo kuri ubwo busabe rubyibwirije rukavuga ko ruzashingira ku myanzuro ari amakosa akomeye ashingiye ku kwirengagiza umuhango urebana n’iburanisha uteganyijwe n’ingingo ya 11 y’Itegeko No 22/2018 ryavuzwe haruguru. [13] Bavuga na none ko kubera izo mpamvu zose, Select Kalaos Ltd isaba ko ubujurire bwakirwa, urubanza rwaciwe n’Urukiko Rukuru rw’Ubucuruzi rugakurwaho, Urukiko rw’Ubujurire rukaburanisha urubanza mu mizi hagasuzumwa impamvu z’ubujurire Select Kalaos Ltd yatanze mu Rukiko Rukuru rw’Ubucuruzi nk’uko byemejwe mu rubanza RS/INJUST/RCOM 00006/2020/CS rwaciwe n’Urukiko rw’Ikirenga ku wa 08/10/2021, haburana Uburiyemuye Jean Damascene na Home Basket Sacco Kimironko Ltd, aho Umucamanza mu Rukiko rw’Ubujurire yaburanishije ku nzitizi ariko agasoma urubanza mu mizi, urwo rubanza rwakuweho haburanishwa ku mpamvu zari zatumye urega ajurira. [14] Mutavunika Arcade n’umwunganira bavuga ko ibyo ujurira avuga ko Umucamanza yashingiye ku itegeko ritariho kuko yaciye urubanza ashingiye ku myanzuro gusa yatanzwe n`ababuranyi, nta shingiro bifite kuko gushingira ku myanzuro nta tegeko ribibuza, ko ababuranyi n’ubundi batanze imyiregurire yabo. Ikindi ko no mu nama ntegurarubanza, ujurira yanze kwitaba asaba Urukiko gushingira ku myanzuro yatanze. Bavuga ko nta cyabuzaga urukiko gukomereza ku busabe bwabo mu gihe na none umunsi wo kuburana ujurira nabwo atitabye; ko ingingo ya 52, igika cya 2, agace ka 3, y’Itegeko No 30/2018 ryo ku wa 02/06/2018 ryerekeye ububasha bw`inkiko itareba uru rubanza, kuko ivuga urubanza rwaciwe hashingiwe ku itegeko ritakiriho. Bavuga na none ko nta tegeko ujurira agaragaza ritakiriho Urukiko rwaba rwarashingiyeho mu gufata icyemezo cyo kuburanisha hashingiwe ku myanzuro y’ababuranyi, ko kandi Urukiko rwagaragaje amategeko rwashingiyeho. [15] Bavuga kandi ko kuvuga ko procédure yashingiweho ifatwa nko gushingira ku itegeko ritakiriho, basanga atari byo kuko procédure ntaho yishe itegeko, ko kandi ngingo ya 54 y’Itegeko No 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi ireba gusa “uburenganzira bw’uregwa iyo urega atitabye”; ko ubwo burenganzira buvugwa muri uru rubanza bwarebaga Mutavunika Arcade bwo kuba yasaba gusiba urubanza cyangwa kuburana wenyine, nyamara ntabyo yakoze uretse ko we yasabye ko urukiko rushingira ku myanzuro yatanzwe. Basoza bavuga ko iyi ngingo itareba Umucanza mu bwisanzure bwe mu gutanga ubutabera bunogeye ababuranyi bose, bityo akaba ari nta muhangao (procédure) yishe wafatwa nko gushingira ku itegeko ritakiriho. Ko kubera izo mpamvu, ubu bujurire butagomba kwakirwa ngo busuzumwe kuko bunyuranije n’ibiteganywa n’ingingo ya 52, igika cya 2, agace ka 3, y’ N°30/2018 ryo ku wa 02/06/2018 rigena ububasha bw’inkiko. UKO URUKIKO RUBIBONA

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[16] Ingingo ya 52, igika cya 2, agace ka 3°, y’Itegeko N°30/2018 ryo ku wa 02/06/2018 rigena ububasha bw’inkiko, iteganya ibikurikira: “Urukiko rw’Ubujurire rufite kandi ububasha bwo kuburanisha mu rwego rw’ubujurire bwa kabiri imanza zaciwe n’Urukiko Rukuru, Urukiko Rukuru rw’Ubucuruzi n’Urukiko Rukuru rwa Gisirikare, iyo izo manza: 3o zashingiye ku itegeko ritariho, ingingo z’amategeko zitakiriho cyangwa zaciwe n’Urukiko rutabifitiye ububasha”. [17] Mu rubanza RPAA 0096/15/CS rwaciwe ku wa 18/05/2018, Urukiko rw’Ikirenga rwasesenguye ibijyanye n’Itegeko ritariho nk’imwe mu mpamvu ituma ubujurire bwa kabiri bwakirwa, aho rwagize ruti: “aya magambo «itegeko ritariho» akaba agomba kumvikana mu buryo bw’itegeko ritagikoreshwa (loi abrogée, repealed law), cyangwa itegeko ritaratangira gukoreshwa (loi non encore en vigueur, a law not yet in force), cyangwa se itegeko ritigeze ribaho (qui n’a jamais existé, a law that never existed). Ibi Urukiko rugasanga bivuze ko ishingiro ry’ububasha muri uru Rukiko hakurikijwe iriya ngingo yavuzwe haruguru yashingiweho n’uwajuriye, ryareberwa mu ikoreshwa mu rubanza rujuririrwa ry’Itegeko ryaba ryaravanyweho, ritaratangira gukoreshwa cyangwa se ritarabaho.1 [18] Mu rubanza RCOMAA 00109/2022/CA rwaciwe n’Urukiko rw’Ubujurire ku wa 23/03/20232, rwasobanuye ko ibijyanye no gushingira ku itegeko ritariho bigomba kureberwa mu mategeko Urukiko rwashingiyeho ruca urubanza. Rusanga mu yandi magambo itegeko ritariho ni ukuvuga itegeko ritagikoreshwa, cyangwa itegeko ritaratangira gukoreshwa, cyangwa se itegeko ritigeze ribaho rigomba kureberwa muri kopi y’urubanza mu isesengura ryakozwe n’Urukiko kugira ngo rugere ku cyemezo cyarwo, bivuze ko mu gihe nta tegeko ritariho rigaragara muri kopi y’urubanza rujuririrwa ntaho Urukiko rwahera ruvuga ko urwo rubanza rwashingiye ku itegeko ritariho. [19] No mu rubanza RPAA 00322-00323/2022/CA rwaciwe kuwa 26/04/2023, uru Rukiko rwongeye kubigarukaho ruvuga ko ibyemejwe n’Urukiko rw’Ikirenga mu rubanza RPAA 0096/15/CS rwavuzwe haruguru byumvikanisha nta shiti ko kugira ngo ubujurire bwa kabiri bwakiriwe, urega mu bujurire agomba kugaragaza itegeko ryaba ryakoreshejwe mu rubanza rujuririrwa kandi ritariho3, byongera kwibutswa mu rubanza RPAA/ECON 00001/2022/CA - CMB RPAA /ECON 00002/2022/CA - CMB RPAA /ECON 00004/2022/CA4 rwaciwe n’uru Rukiko ku wa 05/05/2023. [20] Nk’uko bigaragara mu myanzuro yabo ndetse no mu bisobanuro batanze mu iburanisha ry’urubanza, icyo abajuriye bashingiraho bavuga ko Urukiko Rukuru rw’Ubucuruzi rwashingiye ku itegeko ritariho ni uko Umucamanza yaburanishije ku bijyanye no kumenya niba urubanza rwasubikwa kubera ko urega atitabye, aho kugira ngo asuzume ubwo busabe akurikije ibiteganyijwe mu ngingo ya 54 y’Itegeko No 22/2018 ryo ku wa 29/04/2018 ryerekeye 1 Reba igika cya 14 cy’urubanza RPAA 0096/15/CS rwaciwe n’Urukiko rw’Ikirenga ku wa 18/05/2018, haburana ubushinjacyaha na Mukarusanga Olive. 2 Reba igika cya 19 cy’urubanza RCOMAA 00109/2022/CA rwaciwe n’Urukiko rw’Ubujurire ku wa 23/03/2023, haburana UJM CONSULTANCY AND PARTNERS Ltd na Kabirigi Willy. 3 Reba igika cya 27 na 28 by’ urubanza RPAA 00322-00323/2022/CA rwaciwe n’Urukiko rw’Ubujurire ku wa 26/4/2023 haburana Ubushinjacyaha na Renzaho Alexis & PARAGONE Mining Industry Investment CO Ltd. Urubanza RPAA/ECON 00001/2022/CA. 4 Reba urubanza RPAA/ECON 00001/2022/CA - CMB RPAA /ECON 00002/2022/CA - CMB RPAA /ECON 00004/2022/CA haburana Ubushinjacyaha na Rwakunda Christian na bagenzi be.

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imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi ngo arebe niba yasiba urubanza cyangwa niba yaburanisha urubanza mu mizi akurikije icyifuzo cy’uregwa, we ubwe yifatiye icyemezo cyo gusaba uregwa gutaha ngo azashingira ku myanzuro ngo kugira ngo uregwa atarusha urega amahirwe, ko ibi yakoze ntaho biteganyijwe mu itegeko mu gihe urega atitabye. [21] Nk’uko bigaragara muri kopi y’urubanza rujuririrwa RCOMA 00301/2021/HCC, ku kibazo cya mbere kijyanye no kumemya niba Urukiko rw’Ubucuruzi rwarirengangije guha agaciro uko Select Kalaos Ltd igomba guhabwa TVA n’inyungu zayo ndetse n’inyungu za Banki yaciwe yishyurira Mutavunika Arcade amafaranga y’umuriro, amazi na direct payments, Urukiko Rukuru rw’Ubucuruzi rwashingiye ku ngingo ya 12 y’Itegeko Nº 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi no ku ngingo za 2, 3 na 4 z’Itegeko Nº 15/2004 ryo ku wa 12/06/2004 ryerekeye ibimenyetso mu manza n’itangwa ryabyo, izi ngingo ni nazo zashingiweho n’Urukiko ku kibazo cya kabiri kijyanye no kumenya niba hari ibirarane by’ubukode Select Kalaos Ltd igomba gutegekwa kwishyura Mutavunika Arcade. [22] Urukiko rurasanga aya mategeko yombi Urukiko Rukuru rw’Ubucuruzi rwashingiyeho ruca urubanza ari amategeko ariho, kandi n’ingingo z’ayo mategeko zashingiweho n’Urukiko nazo ziriho. Bityo rero ibyo abahagarariye Select Kalaos Ltd bavuga ko Urukiko rwashingiye ku itegeko ritariho nta shingiro byahabwa. [23] Urukiko rurasanga na none, ibyo Select Kalaos Ltd yashingiyeho ivuga ko ubujurire bwayo bwa kabiri buri mu bubasha bw’uru Rukiko bijyanye nuko ibiteganywa mu ngingo ya 54 y’Itegeko No 22/2018 ryavuzwe haruguru bitubahirijwe nta shingiro byahabwa, kuko usibye ko n’ibyo ivuga atari ukuri, kuko inyandikomvugo y’iburanisha mu Rukiko Rukuru rw’Ubucuruzi igaragaza ko Select Kalaos Ltd yatanze umwanzuro ifashijwe na Avoka; Urukiko rusanga kugira ngo Mutavunika Arcade atarusha amahirwe uhagarariye Select Kalaos Ltd icibwa ry’urubanza rizashingira ku myanzuro, impande zombi zirabisinyira, bivuze ko kuba Urukiko rwarashingiye ku myanzuro nta tegeko rwishe. [24] Urukiko rurasanga niyo ruza kuba rutaranashingiye ku myanzuro, cyangwa hakaba hatari imiburanishirize (procédure) itarubahirije amategeko nabyo ntabwo bihagije ngo byitwe ko hashingiwe ku itegeko ritariho, ahubwo yaba inenge irebana n’imikirize y’urubanza yasuzumwa mu gihe urubanza rwaba ruri mu bubasha bw’uru Rukiko ariko ntibyakwitiranywa no gushingira ku itegeko ritariko rivugwa mu ngigo ya 52 y’Itegeko N°30/2018 ryo ku wa 02/06/2018 ryavuzwe haruguru5. [25] Hashingiwe ku bisobanuro bimaze gutangwa, Urukiko rurasanga ubujurire bwa Select Kalaos Ltd butakiriwe kuko butari mu bubasha bw’Urukiko rw’Ubujurire, kubera ko impamvu yashingiyeho nta shingiro ifite, bityo ntabwo bikiri ngombwa gusuzuma inzitizi zo kutakira ubujurire bwa Select Kalaos Ltd zatanzwe na Mutavunika Arcade. 2. Kumenya niba amafaranga y’ikurikiranarubanza n’igihembo cya Avoka asabwa muri uru rubanza afite ishingiro 5 Reba urubanza RPAA/ECON 00001/2022/CA - CMB RPAA /ECON 00002/2022/CA - CMB RPAA /ECON 00004/2022/CA haburana Ubushinjacyaha na Rwakunda Christian na bagenzi be rwibukijwe haruguru.

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[26] Uhagarariye Select Kalaos Ltd ashingiye ku biteganywa n’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, asaba Urukiko rw’Ubujurire gutegeka Mutavuniuka Arcade kwishyura Select Kalaos Ltd 1.000.000 Frw y’igihembo cya Avoka na 200.000 Frw y’ikurikiranarubanza, yiyongera ku yo yari yasabye mu Rukiko Rukuru rw’Ubucuruzi ariko ntiruyatange kubera amakosa yo kwirengagiza ibiteganywa n’amategeko. Ko kubera amakosa ya Mutavunika Arcade utarubahirije ibyo yumvikanye na yo mu masezerano bagiranye, yemera ko hari amafaranga agomba kwishyura Select Kalaos Ltd angana na 16.008.754 Frw, ariko akabirengaho agashora imanza bigatuma ishaka abayunganira mu mategeko, bikayiteza igihombo, bityo ko akwiye kuryozwa igihombo ikomeje guterwa n’izo manza kubera amakosa ye. [27] Mutavunika Arcade yiregura ku mafaranga y’igihembo cya Avoka n’iz’ikurikiranarubanza Select Kalaos Ltd isaba, avuga ko ntayo ikwiye guhabwa, kuko atari we watumye iburana urubanza rudafite ishingiro. [28] Avuga kandi ko yatanze ubujurire bwuririye ku bundi asaba Urukiko rw’Ubujurire gutegeka Select Kalaos Ltd kumwishyura 1.500.000Frw y’ikurikiranarubanza na 2.000.000 Frw y’igihembo cya Avoka, yiyongera ku yagenwe mu nzego zabanje. [29] Uhagarariye Select Kalaos Ltd yiregura ku mafaranga Mutavunika Arcade asaba avuga ko nta shingiro yahabwa, kuko ubwumvikane bwari bwaratangiwe n’impande zombi bwananiranye ari we biturutseho, bityo ko atahindukira ngo abisabire indishyi kandi ari we watumye izi manza z’amaherere zibaho. UKO URUKIKO RUBIBONA [30] 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”. [31] Urukiko rurasanga amafaranga y’igihembo cya Avoka n’ikurikiranarubanza Mutavunika Arcade asaba afite ishingiro, kuko hari ibyo yatakaje akurikirana anaburana uru rubanza, ariko kuba urubanza rugarukiye ku nzitizi, mu bushishozi bwarwo rumugeneye 500.000 Frw y’igihembo cya Avoka na 200.000 Frw y’ikurikiranarubanza yiyongera ku yo yagenewe n’inkiko zabanje, agomba gutangwa na Select Kalaos Ltd , kuri uru rwego. Rurasanga amafaranga y’igihembo cya Avoka n’ikurikiranarubanza Select Kalaos Ltd isaba itagomba kuyahabwa kuko ubujurire bwayo butakiriwe. III. ICYEMEZO CY’URUKIKO [32] Rwemeje ko ubujurire bwa Select Kalaos Ltd butakiriwe kuko butari mu bubasha bw’Urukiko rw’Ubujurire.

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[33] Rutegetse Select Kalaos Ltd kwishyura Mutavunika Arcade 500.000 Frw y’igihembo cya Avoka na 200.000 Frw y’ikurikiranarubanza, kuri uru rwego. [34] Ruvuze ko amagarama yatanzwe ahwanye n’ibyakozwe mu rubanza.