TELE 10 RWANDA Ltd v. IKIGO CY’IMISORO N’AMAHORO (RRA)_kn
A taxpayer who pursues amicable settlement and is notified that settlement has failed must file any court claim within 30 days of such notification. TELE 10 Rwanda Ltd filed its claim after this period, rendering the claim inadmissible.
Source-derived case information.
- Citation
- RLR V.1-2018
- Parties
- Applicant: TELE 10 RWANDA Ltd; Respondent: IKIGO CY’IMISORO N’AMAHORO (RRA)
- Court
- Supreme Court
- Jurisdiction
- Rwanda
- Judgment Date
- 29 July 2016
- Case Number
- RCOMAA0037/14/CS
- Procedural Posture
- Tax Appeal / Supreme Court Final Appeal
- Outcome
- appeal allowed
- Legal Topics
- Tax Dispute Procedure, Appeal Timelines, Amicable Settlement in Tax Cases, Admissibility of Claims
Source-derived case record
Summary, issues, holding and outcome
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Unlock the full research layer for this judgment.
Parties
TELE 10 RWANDA Ltd
Applicant
IKIGO CY’IMISORO N’AMAHORO (RRA)
Respondent
Procedural Posture
Tax Appeal / Supreme Court Final Appeal
Legal Issues
- 1 Whether TELE 10 Rwanda Ltd's claim was filed within the statutory period after failed amicable settlement
- 2 Whether the Commercial High Court erred in admitting the claim despite alleged lateness
Ratio Decidendi
A taxpayer who pursues amicable settlement and is notified that settlement has failed must file any court claim within 30 days of such notification. TELE 10 Rwanda Ltd filed its claim after this period, rendering the claim inadmissible.
Court Disposition
appeal allowed
Orders
- The appeal by RRA is allowed.
- The claim by TELE 10 Rwanda Ltd is inadmissible.
Full Case Text
Judgment text and source record
21 paragraphs
# TELE 10 RWANDA Ltd v. IKIGO CY’IMISORO N’AMAHORO (RRA)_kn
- Source: Amategeko - Section: Decisions (Judgements) - Date: 2016-07-29 - Case/document no.: RCOMAA0037/14/CS - Collection: Supreme Court
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TELE 10 RWANDA Ltd v. IKIGO CY’IMISORO N’AMAHORO (RRA) [Rwanda URUKIKO RW’IKIRENGA – RCOMAA0037/14/CS (Kanyange, P.J., Rugabirwa na Ngagi, J.) 29 Nyakanga 2016] Amategeko agenga imiburanishirize y’imanza z’imisoro – Igihe cyo kuregera urukiko ku musoresha wahisemo inzira y’ubwumvikane – Umusoreshwa wahisemo inzira y’ubwumvikane ariko ntibugerweho aregera urukiko mu gihe cy’iminsi mirongo itatu (30) ibarwa ihereye igihe amenyeshejwe ko ubwumvikane butagishobotse – Itegeko Nº01/2012 ryo ku wa 03/02/2012 rihindura kandi ryuzuza Itegeko Nº25/2005 ryo ku wa 04/12/2005 rigena imitunganyirize y'isoresha, ingingo ya 9 – Itegeko Nº74/2008 of 31/12/2008 rihindura kandi ryuzuza Itegeko Nº25/2005 ryo ku wa 04/12/2005 rigena imitunganyirize y'isoresha, ingingo ya 7. Incamake y’ikibazo: Nyuma y’uko TELE 10 Rwanda Ltd ikorewe igenzura ku myaka ya 2007, 2008, 2009 na 2010, RRA ikerekana ko hari umusoro w’inyongera ungana na 124.891.684Frw ugomba gucibwa hejuru y’uwari waramenyekanishijwe mu gihe gisanzwe cyo kumenyekanisha umusoro, yatakambiye Komiseri Mukuru wa RRA, maze isubizwa ko iryo takamba nta shingiro rifite. Nyuma yaho yandika ibaruwa kuwa 25/06/2013 isaba ko ikibazo gikemurwa mu bwumvikane, kuwa 20/12/2013, Komiseri Mukuru wa RRA ayisubiza ko ubwumvikane budashobotse kuko yanze kunyurwa n’uburyo umusoro wabazwe. TELE 10 Rwanda Ltd yatanze ikirego mu Rukiko rw’Ubucuruzi rwa Nyarugenge, RRA itanga inzitizi yo kutacyakira ivuga ko yarengeje iminsi yo kurega kuko ngo yagombaga kubikora mu minsi 30 ibazwe guhera igihe yaboneye icyemezo cya Komiseri Mukuru ku bujurire yari yakoze. Urukiko rwemeje ko ikirego cya TELE 10 Rwanda Ltd kitakiriwe kuko yagombaga kujuririra icyemezo cya Komiseri Mukuru mu minsi 30. TELE 10 Rwanda Ltd yajuririye Urukiko Rukuru rw’Ubucuruzi, urwo Rukiko rwemeza ko ubujurire bwayo bufite ishingiro, rutegeka ko imikirize y’urubanza rwajuririwe ivanwaho maze TELE 10 Rwanda Ltd ikemererwa kuba yakongera kurega kugira ngo ikirego cyayo gisuzumwe mu mizi ku rwego rwa mbere. RRA yajuririye urwo rubanza mu Rukiko rw’Ikirenga ivuga ko Urukiko Rukuru rw’Ubucuruzi rwemeje ko ikirego cya TELE 10 Rwanda Ltd cyagombaga kwakirwa rwirengagije ingingo y’Itegeko Nº01/2012 ryo kuwa 31/12/2008 ihindura kandi yuzuza ingingo ya 38 y’Itegeko Nº25/2005 ryo 04/12/2005 rigena imitunganyirize y’isoresha ivuga ko umusoreshwa utishimiye icyemezo cya Komiseri Mukuru ashyikiriza ikirego cye Urukiko mu minsi itarenze 30 uhereye igihe yagerejweho icyo cyemezo kandi TELE 10 RwandaLtd, yo ikaba yaratanze ikirego nyuma y’icyo gihe. RRA ikomeza ivuga ko nubwo TELE 10 yari kurega nyuma y’ubwumvikane, nabwo yagombaga kubahiriza igihe cy’iminsi 30 giteganywa n’Itegeko. TELE 10 Rwanda Ltd yireguye ivuga ko kujya mu Rukiko ku musoreshwa utishimiye icyemezo cya Komiseri Mukuru bifite inzira ebyiri bishobora kunyuzwamo, iya mbere ikaba aho umusoreshwa utishimiye icyemezo cya Komiseri Mukuru ahita aregera urukiko kandi akabikora mu gihe kitarenze iminsi 30, inzira ya kabiri ikaba aho umusoreshwa utishimiye icyemezo cya Komiseri Mukuru ashobora kumusaba ko ikibazo gicyemurwa mu bwumvikane, kandi iyo impande zombi zitabashije gucyemura ikibazo mu bwumvikane, umusoreshwa ashobora kujuririra urukiko rubifitiye ububasha, ariko akaba agomba
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gutegereza ko ubwumvikane burangira kugira ngo atange ikirego, kandi ko nta gihe ntarengwa cyateganyijwe ku musoreshwa witabaje inzira ya kabiri. Incamake y’icyemezo: 1. Umusoreshwa wahisemo inzira y’ubwumvikane aregera urukiko mu gihe ubwo bwumvikane ntacyo bwagezeho. Bityo kuba TELE 10 Rwanda Ltd yahisemo inzira y’ubwumvikane, ntiyagombaga kuregera urukiko mu gihe kitarenze iminsi 30 ibarwa uhereye igihe yagejejweho icyemezo cya Komiseri Mukuru. 2. Umusoreshwa wasabye ubwimvikane nyuma ntibugire icyo bugeraho aregera urukiko mu minsi mirongo itatu (30) ibarwa ihereye igihe amenyeshejwe ko ubwumvikane butagishobotse. Bityo kuba TELE 10 Rwanda Ltd yaramenyeshejwe biciye mw’Iposita ko ubwumvikane butagishobotse ku itariki ya 20 Ukoboza 2013, hanyuma ikaregera urukiko muri Werurwe 2014, bivuze ko yareze impitagihe, bityo ikirego kikaba kitaragombaga kwakirwa. Ubujurire bufite ishingiro. Ikirego ntikigomba kwakirwa. 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 Nº01/2012 ryo ku wa 03/02/2012 rihindura kandi ryuzuza Itegeko Nº25/2005 ryo kuwa 04/12/2005 rigena imitunganyirize y’isoresha, ingingo ya 9. 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 7. Amabwiriza ya Komiseri Mukuru Nº001/2014 yo ku wa 01/11/2014 agena uburyo bwo gucyemura ibibazo by’imisoro mu bwumvikane, ingingo ya 6. Imanza zifashishijwe: RRA v. SOCOMIE Ltd, RCOMAA0029/15/CS rwaciwe n’Urukiko rw’Ikirenga kuwa 31/07/2015. Inyandiko z’abahanga : Hakim Boularban, Olivier CAPRASSE, Georges DE LEVAL, Frédéric GEORGES, Pierre MOREAU, Dominique MOUGENOT, Jacques VAN COMPERNOLLE, Jean- François VAN DROOGHENBROECK, Droit judiciaire, Manuel de procédure civile, Tome 2, Larcier, p.794. SERGE GUINCHARD, Droit et Pratique de la Procédure Civile, 8è édition, 2014-2015, p.1513. URUBANZA I. IMITERERE Y’URUBANZA [1] TELE 10 RWANDA Ltd yakorewe igenzura ku myaka ya 2007, 2008, 2009 na 2010, RRA yerekana ko hari umusoro w’inyongera ungana na 124.891.684Frw ugomba gucibwa hejuru y’uwari waramenyekanishijwe mu gihe gisanzwe cyo kumenyekanisha umusoro. Muri uwo musoro harimo umusoro ufatirwa ungana na 87.272.797Frw waciwe kuri produits TELE
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10 Rwanda Ltd ivuga ko igura hanze mu buryo bw’ikoranabuhanga, ikayigurisha abakiriya bayo, RRA yo ikavuga ko ari ugukodesha ubuhanga bwa MULTI CHOICE AFRICA kugira ngo ishobore kubona chaînes za DSTV. [1] TELE 10 Rwanda Ltd yatakambiye Komiseri Mukuru wa RRA isubizwa ko iryo takamba nta shingiro rifite, nyuma yaho yandika ibaruwa ku wa 25/06/2013 isaba ko ikibazo gikemurwa mu bwumvikane, ku wa 20/12/2013, Komiseri Mukuru wa RRA ayisubiza ko ubwumvikane budashobotse kuko yanze kunyurwa n’uburyo umusoro wabazwe. [2] TELE 10 RWANDA Ltd yatanze ikirego mu Rukiko rw’Ubucuruzi rwa Nyarugenge, RRA itanga inzitizi yo kutacyakira ivuga ko yarengeje iminsi yo kurega kuko ngo yagombaga kubikora mu minsi 30 ibazwe guhera igihe yaboneye icyemezo cya Komiseri Mukuru ku bujuriye yari yakoze. Urukiko rwemeje ko ikirego cya TELE 10 Rwanda Ltd kitakiriwe rubishingiye ku ngingo ya 32 y’Itegeko Nº25/2005 ryo ku wa 04/12/2005 rigena imitunganyirize y’isoresha nk’uko ryahinduwe rikuzuzwa kugeza ubu, kuko yagombaga kujuririra icyemezo cya Komiseri Mukuru mu munsi 30. [3] TELE 10 RWANDA Ltd yajuririye Urukiko Rukuru rw’Ubucuruzi, ruca urubanza RCOMA0287/14/HCC kuwa 30/07/2014, rwemeza ko ubujurire bwayo bufite ishingiro, rutegeka ko imikirize y’urubanza rwajuririwe ivanwaho maze TELE 10 Rwanda Ltd ikemererwa kuba yakongera kurega kugira ngo ikirego cyayo gisuzumwe mu mizi ku rwego rwa mbere. [4] Mu gufata icyo cyemezo, Urukiko Rukuru rw’Ubucuruzi rwasesenguye ingingo ya 32 y’Itegeko Nº25/2005 ryo ku wa 04/12/2005 ryavuzwe haruguru, ingingo ya 9 y’Itegeko Nº01/2012 ryo kuwa 03/02/2012 rihindura kandi ryuzuza Itegeko Nº25/2005 ryo ku wa 04/12/2005 hamwe n’ingingo ya 38 y’iryo Tegeko, rusanga Umushingamategeko yaragennye ubwe igihe umusoreshwa wanyuze mu nzira y’ubwumvikane ashobora kuregera inkiko, ko bikorwa iyo impande zombi zitabashije gucyemura ikibazo mu bwumvikane, ko rero kuregera urukiko bitakorwa mbere yo kumenya ibizava mu mishyikirano. [5] Rwasobanuye kandi ko kuba harateganyijwe imishyikirano mbere yo kurega, biri mu rwego rwo kugira ngo abafitanye ikibazo bajye bagerageza kugicyemura bitabaye ngombwa kwihutira kugana inkiko, ko kandi iyo nzira isanzwe ishyigikiwe mu ngeri nyinshi z‘ubuzima bw’igihugu, ari nayo mpamvu urukiko rusanga by’umwihariko yarashyizwe mu mategeko agenga isoresha. [6] Rwasanze rero ikirego cyaragombaga kwakirwa mu Rukiko rw’Ubucuruzi, maze rushingiye ku ngingo ya 171 y’Itegeko Nº21/2012 ryo ku wa 14/06/2012 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, rusanga kuba ikirego kitarakiriwe ku mpamvu y’uko rwaregewe impitagihe mu buryo budakurikije amategeko, icyo cyemezo kikaba gihinduwe mu bujurire, TELE 10 Rwanda Ltd yemerewe kongera kuregera urukiko rwari rwanze kwakira ikirego kugira ngo noneho rugisuzume ku rwego rwa mbere. [7] RRA yajuririye urwo rubanza mu Rukiko rw’Ikirenga ivuga ko Urukiko Rukuru rw’Ubucuruzi rwirengagije imyiregurire yayo, rwemeza ko ikirego cya TELE 10 Rwanda Ltd cyagombaga kwakirwa rwirengagije ibyo amategeko ateganya.
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[8] Urubanza rwaburanishijwe mu ruhame kuwa 19/042016, 08/06/2016 na 20/07/2016 RRA ihagarariwe na Me Byiringiro Bajeni, TELE 10 Rwanda Ltd ihagarariwe na Me Twilingiyemungu Joseph. II. IKIBAZO KIRI MU RUBANZA N’ISESENGURWA RYACYO Kumenya niba hari ibyirengangijwe n’Urukiko Rukuru rw’Ubucuruzi mu kwemeza ko ikirego cya TELE 10 Rwanda Ltd cyagombaga kwakirwa. [9] Uburanira RRA avuga ko Urukiko rwirengagije imyiregurire yayo, rwemeza ko ikirego cya TELE 10 Rwanda Ltd gikwiye kwakirwa, rwirengagije ibivugwa mu ngingo ya 7 y’Itegeko Nº74/2008 ryo kuwa 31/12/2008 ihindura kandi yuzuza ingingo ya 38 y’Itegeko Nº25/2005 ryo 04/12/2005 rigena imitunganyirize y’isoresha, ivuga ko umusoreshwa utishimiye icyemezo cya Komiseri Mukuru ashyikiriza ikirego cye Urukiko mu minsi itarenze 30 uhereye igihe yagerejweho icyo cyemezo, ko kandi TELE 10 Rwanda Ltd yamenye icyo cyemezo mbere y’itariki ya 25/06/2013, itanga ikirego mu mwaka wa 2014, kikaba kitari gikwiye kwakirwa. [10] Akomeza avuga ko ingingo ya 32 y’Itegeko Nº25/2005 ryo ku wa 04/12/2005 rigena imitunganyirize y’isoresha yashingiweho n’Urukiko itavuga ku bwumvikane, ahubwo ingingo ya 9 y’Itegeko Nº01/2012 ryo ku wa 03/02/2012 yahinduye kandi ikuzuza ingingo ya 32 y’Itegeko Nº25/2005 ryo ku wa 04/12/2005 ryavuzwe haruguru, ari yo ivuga iby’ubwumvikane, ko ariko iyo ngingo ya 9 itavanyeho ingingo ya 7 y’Itegeko Nº74/2008 ryo kuwa 31/12/2008. [11] Avuga kandi ko ingingo ya 9 y’Itegeko Nº01/2012 ryo ku wa 03/02/2012, igishya yazanye ari uko utishimiye icyemezo cya Komiseri Mukuru ashobora gusaba ubwumvikane, bwakwanga akaregera Urukiko, ariko ko idakuraho ko ikigomba kuregerwa ari icyemezo cya Komiseri Mukuru kandi bigakorwa mu gihe cy’iminsi 30 kuva umusoreshwa abonye icyo cyemezo. [12] Asobanura kandi ko umusoreshwa yemerewe kubangikanya inzira zombi, ariko ko abanza kuregera icyemezo cya Komiseri Mukuru kugira ngo ibihe bitamurengana, ko kandi ibyo byumvikana kuko mu ibaruwa y’ubwumvikane nta kintu cyo kuregerwa kiba kirimo, ahubwo ibyo kuregera urukiko biba bikubiye mu cyemezo cya Komiseri Mukuru. [13] Akomeza avuga ko iby’uko haregerwa icyemezo cya Komiseri Mukuru byemejwe mu rubanza RCOM0210/12/HCC rwajuririwe mu Rukiko rw’Ikirenga narwo rukemeza ko iminsi 30 ibarwa guhera igihe umusoreshwa yaboneye igisubizo cya Komiseri Mukuru aho gutegereza icyemezo cy’ubwumvikane. [14] Na none kandi ngo nubwo TELE 10 yari kurega nyuma y’ubwumvikane, nabwo yagombaga kubahiriza igihe cy’iminsi 30 giteganywa n’Itegeko kuko ingingo ya 32 itavanyeho iya 38, ko kandi bitari ngombwa ko mu mabwiriza ya Komiseri Mukuru, hongera kwibutswa igihe cyo kurega kuko gisanzwe giteganyijwe n’itegeko. [15] Akomeza asobanura ko Komiseri Mukuru yasubije TELE 10 ko ubwumvikane butagishobotse mu ibaruwa yo ku wa 20/12/2013, ko rero igihe cy’iminsi 30 cyo kurega cyagombaga kubarwa guhera igihe TELE 10 yayiboneye, ko kandi itavuga ko atari icyemezo mu gihe ariyo yatumye imenya ko ubwumvikane bwananiranye kandi ikaba itari kuregera
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igihe ishakiye. Asanga kandi RRA itararenze imbibi z’icyajuririwe kuko ikiburanwa ari ibihe byo gutangira ikirego, ko rero itaba inzitizi ukwayo, ahubwo ari imyiregurire (moyen de défense) yiyongera ku bisobanuro batanze mbere. [16] Mu kugaragaza igihe TELE 10 yagombaga gutangira ikirego, RRA yatanze ikimenyetso cy’aho Iposita yakiriye inyandiko zishinganye (liste des envois recommandés) hariho igenewe TELE 10, iyo nyandiko ikaba igaragaza ko yakiriwe mu Iposita ku wa 23/12/2013, ko kandi hashingiwe ku ngingo ya 5 n’iya 6 z’Itegeko Nº25/2005 ryo ku wa 04/12/2005 rigena imitunganyirize y’isoresha, harebwa umunsi ibaruwa yakiriwe mu Iposita, ko kandi TELE 10 Rwanda itavuga ko itayibonye mu gihe yemera ko yareze nyuma yo kumenya ko ubwumvikane butashobotse [17] Uburanira TELE 10 Rwanda Ltd avuga ko nk’uko urubanza rujuririrwa rwabisobanuye, kujya mu Rukiko ku musoreshwa utishimiye icyemezo cya Komiseri Mukuru bifite inzira ebyiri bishobora kunyuzwamo, iya mbere ikaba ari iteganywa n’ingingo ya 38 y’Itegeko Nº25/2005 ryo ku wa 04/12/2005 rigena imitunganyirize y’isoresha, aho umusoreshwa utishimiye icyemezo cya Komiseri Mukuru ahita aregera urukiko kandi akabikora mu gihe kitarenze iminsi 30, ko inzira ya kabiri iteganywa n’ingingo ya 9 y’Itegeko Nº01/2012 ryo ku wa 03/02/2012 rihindura kandi ryuzuza Itegeko Nº25/2004 ryo ku wa 04/12/2005 ryavuzwe, iteganya ko umusoreshwa utishimiye icyemezo cya Komiseri Mukuru ashobora kumusaba ko ikibazo gicyemurwa mu bwumvikane, ikanavuga ko iyo impande zombi zitabashije gucyemura ikibazo mu bwumvikane, umusoreshwa ashobora kujuririra urukiko rubifitiye ububasha, bivuze ko umusoreshwa agomba gutegereza ko ubwumvikane burangira kugira ngo aregere urukiko, kandi iyo bugeze ku mwanzuro nta mpamvu yo kurega. [18] Akomeza avuga ko TELE 10 Rwanda Ltd itashoboraga kuregera icyemezo cya Komiseri Mukuru mu minsi 30 kuko ubwumvikane yari yasabye bwamaze igihe kirekire butarafatirwa umwanzuro, ko rero ikirego kitari kuba kikiri mu rukiko kitaraburanishwa ko kandi atari cyo Umushingamategeko yashatse kuvuga kuko byaba bivuguruza ibindi yashyizeho biteganywa n’ingingo ya 13 y’Itegeko Nº21/2012 ryo ku wa 14/06/2012 ryavuzwe haruguru, iteganya ko imanza zitagomba kurenza amezi atandatu mu nkiko zitaraburanishwa. [19] Ku bivugwa na RRA ko ikiregerwa mu rukiko ari ibikubiye mu cyemezo cya Komiseri Mukuru, uburanira TELE 10 Rwanda Ltd asanga ntacyo bihindura ku bihe byateganyijwe kuko mu ngingo ya 6 y’amabwiriza ya Komiseri Mukuru Nº001/2014 yo ku wa 01/11/2014 agena uburyo bwo gucyemura ibibazo by’imisoro mu bwumvikane, ivuga ko iyo impande zombi zitabashije kumvikana mu gihe cy’iminsi 60, icyemezo cya Komiseri Mukuru kigumana agaciro kacyo, bivuze ko icyo umusoreshwa azajyana mu Rukiko ari ingingo atishimiye zasuzumwe na Komiseri Mukuru mu gihe yamutakambiraga, ko ariko n’amabwiriza ubwayo avuga ko ari mu gihe impande zombi zitashoboye kumvikana. [20] Asobanura kandi ko igihe TELE 10 Rwanda Ltd yasabaga ubwumvikane, nta gihe cyari giteganyijwe haba kuri Komiseri Mukuru cyangwa ku musoreshwa, ko ku birebana n’uwo aburanira, yasabye ubwumvikane ku wa 25/06/2013 asubizwa ku wa 20/12/2013, aregera Urukiko mu kwezi kwa gatatu 2014, ko kandi kuba ibihe byari bifunguye (open), kuri Komiseri Mukuru byari binafunguye ku musoreshwa kuko mu gihe yihaye iminsi 60 yo gusubiza ariko ntayihe umusoreshwa, ari we bigomba kugiraho ingaruka.
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[21] Ku birebana n’ibaruwa yo ku wa 20/12/2013, avuga ko atari yo yaherwaho mu kubara igihe cyo kurega kuko Itegeko atariko ribiteganya kandi ikaba atari icyemezo cyaregerwa, ko kandi aho itegeko ridatandukanya ntawugomba gutandukanya (là où la loi ne distingue pas, on ne peut pas distinguer), bivuze ko niba Itegeko rivuze ibintu mu buryo bwa rusange ntawemerewe kuzanamo ibibujijwe (restrictions). [22] Akomeza asobanura ko ingingo ya 25 y’Itegeko ryo ku wa 04/12/2005 rigena imitunganyirize y’isoresha, iteganya ko utishimiye icyemezo cya Komiseri Mukuru arega mu gihe cy’iminsi 30, ariko ku bijyanye n’ubwumvikane rikavuga ko umusoreshwa utishimiye icyemezo, ariko nta gihe kigomba kubahirizwa, ko kandi Komiseri Mukuru ari we wagombaga gutanga icyo gihe, ko rero hatakwitiranwa icyemezo cya Komiseri Mukuru kiregerwa mu minsi 30 n’ibaruwa ivuga ko ubwumvikane butashobotse. [23] Ku birebana n’urubanza RCOMA0179/12/CS RRA iburanisha, avuga ko rutashingirwaho kuko hari urundi rwaciwe nyuma yarwo rufite RCOMAA0029/15/CS rwemeje ko ikirego gitangwa mu rukiko nyuma y’uko ubwumvikane butashobotse, ko kandi muri urwo rubanza hataburanwe igihe ikirego cyagombaga gutangirwa mu rukiko n’ubwo bwose byahuriranye. Asanga no muri uru rubanza hakwiye kurebwa icyaburanyweho n’icyajuririwe muri uru Rukiko kuko ibyo RRA ivuga bitari mu mbibi z’icyajuririwe, hakaba hasuzumwa icyagiweho impaka kuva ku rwego rwa mbere kikanafatwaho icyemezo mu rubanza rwajuririwe kirebana n’uko kurega bikorwa mu minsi 30 iherwa ku cyemezo cya Komiseri Mukuru, kuko bitabaye ibyo, igiherwaho mu kubara icyo gihe (acte) cyaba gihindutse, ndetse n’impaka (débats) zaba zihindutse. [24] Ku birebana n’igihe TELE 10 Rwanda Ltd yaboneye ibaruwa yo ku wa 20/12/2013, uyiburanira avuga ko inyandiko yatanzwe na RRA itagaragaza ko iyo baruwa ari yo yajyanwe mu Iposita, ko kandi impamvu abishidikanyaho ari uko mu mikorere ya RRA (pratiques), umusoreshwa wasabye ubwumvikane ari we uba ufite inyungu yo kubikurikirana, hakaba hakwibazwa impamvu RRA yari kujyana iyo baruwa mu Iposita, kandi byari no kuyorohera kuyijyana kuri TELE 10 iri hafi yayo, ko n’ubwo adahakana ko TELE 10 yabonye iyo baruwa, ariko atamenya umunsi nyawo yayiboneye. UKO URUKIKO RUBIBONA [25] Ingingo ya 7 y’Itegeko Nº74/2008 of 31/12/2008 y’Itegeko Nº74/2008 ryo kuwa 31/12/2008 rihindura kandi ikuzuza ingingo ya 38 y’Itegeko Nº25/2005 ryo ku wa 04/12/2005 rigena imitunganyirize y’isoresha, iteganya ko “Umusoreshwa utanyuzwe n’icyemezo cya Komiseri Mukuru ashobora kuregera inkiko. Ikirego cye agishyikiriza urukiko rubifitiye ububasha mu gihe kitarenze iminsi mirongo itatu (30) uhereye igihe yagejejweho icyemezo cya Komiseri Mukuru”. [26] Ingingo ya 9 y’Itegeko Nº1/2012 ryo ku wa 03/02/2012 rihindura kandi rikuzuza Itegeko Nº25/2005 ryo ku wa 04/12/2005 rigena imitunganyirize y'isoresha, iteganya mu gika cyayo cya kane ko “Umusoreshwa utishimiye icyemezo cya Komiseri Mukuru ashobora kumusaba ko ikibazo cye gikemuka mu bwumvikane”. Mu gika cya gatanu iyo ngingo iteganya ko, ‘’Iyo impande zombi zitabashije gukemura icyo kibazo mu bwumvikane, umusoreshwa ashobora kujuririra urukiko rubifitiye ububasha”. [27] Ingingo z’amategeko zivuzwe mu bika bibanza, zumvikanisha ko umusoreshwa utishimiye icyemezo cya Komiseri Mukuru afite inzira ebyiri ashobora gukoresha, inzira ya
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mbere yari isanzwe mu Itegeko ikaba ari iyo kuregera urukiko kandi bigakorwa mu gihe cy’iminisi 30 kuva abonye icyo cyemezo, n’inzira ya kabiri yashyizweho mu Itegeko Nº1/2012 ryo ku wa 03/02/2012 ryavuzwe haruguru (ingingo ya 9), yo kuba yasaba Komiseri Mukuru ko ikibazo gikemurwa mu bwumvikane, bitashoboka akaba ashobora kuregera urukiko. [28] Ku kibazo cyo kumenya igihe umusoreshwa atangira ikirego mu rukiko iyo yahisemo inzira y’ubwumvikane, Urukiko rurasanga ibivugwa n’uburanira RRA y’uko muri icyo gihe umusoreshwa abanza kuregera urukiko kugira ngo iminsi 30 itamurengana, bitahabwa ishingiro kuko izo nzira zombi zitabangikanywa, kandi icyo kibazo kikaba cyarakemuwe mu buryo bwumvikana mu gika cya gatanu cy’ingingo ya 9 y’Itegeko Nº01/2012 ryo kuwa 03/02/2012 kuko ivuga ko iyo impande zombi zitumvikanye, ari bwo umusoreshwa ajuririra urukiko, bivuze rero ko ataregera icyemezo cya Komiseri Mukuru cya mbere y’ubwumvikane ngo yongere arege nyuma y’uko ubwumvikane butagezweho kuko urukiko rusanga ataricyo Umushingamategeko yateganyije mu gushyiraho inzira y’ubwumvikane, ahubwo yashatse ko uwifuje kuyigana yajya mu rukiko mu gihe ntacyo ubwumvikane bwagezeho, kuko mu gihe bugezweho nta mpamvu iba igihari yatuma ajya kuregera urukiko. [29] N’ubwo ibimaze kuvugwa ari nako byemejwe mu rubanza rwajuririwe kuko narwo rwagaragaje ko kuregera urukiko bikorwa nyuma y’aho ubwumvikane butagize icyo bugeraho, hagomba no gusuzumwa igihe umusoreshwa agomba gutangira ikirego mu rukiko mu gihe ikibazo kitakemutse mu bwumvikane kuko uburanira RRA avuga ko muri icyo gihe nabwo umusoreshwa arega mu gihe cy’iminsi 30, mu gihe uburanira TELE 10 Rwanda Ltd asanga nta gihe cyateganyijwe. [30] Urukiko rurasanga koko mu rubanza rwajuririwe icyo kibazo kitarasuzumwe kuko Urukiko rwagarukiye gusa ku kumenya niba haregerwa icyemezo cya Komiseri Mukuru cya mbere y’ubwumvikane cyangwa niba ikirego gitangwa mu gihe ubwumvikane butagize icyo bugeraho, mu bujurire bwa RRA ikaba isaba ko nacyo cyasuzumwa mu gihe TELE 10 Rwanda Ltd isanga byaba ari ukurenga imbibi z’icyaciriweho urubanza kikanajuririrwa. [31] Ku kibazo cyo kumenya niba ibisabwa na RRA bitasuzumwa mu bujurire, Urukiko rurasanga inzitizi yatanzwe mu Rukiko rw’Ubucuruzi rwa Nyarugenge yari igamije kutakira ikirego cya TELE 10 Rwanda Ltd kuko cyatanzwe nyuma y’iminsi 30 iteganywa n’Itegeko, urubanza rwaciwe kuri iyo nzitizi ruba ari rwo rujuririrwa mu Rukiko Rukuru rw’Ubucuruzi, hagibwa impaka ku bijyanye n’igihe TELE 10 Rwanda Ltd yagombaga gutangira ikirego, niba ari nyuma y’icyemezo cya Komiseri Mukuru cyangwa nyuma y’uko ubwumvikane bwasabwe butagize icyo bugera. [32] Kuba kuri uru rwego rw’ubujurire, RRA yarakomeje kugaragaza ko umusoreshwa aregera Urukiko nyuma y’icyemezo cya Komiseri Mukuru, ikanongeraho ko mu gihe byakwemezwa ko arega nyuma y’uko ubwumvikane butagize icyo bugeraho, hakwemezwa ko n’ubundi ikirego gitangwa mu minsi 30, Urukiko rurasanga nta cyabuza ko icyo kibazo gisuzumwa kuko icyo kigamije ari ukutakira ikirego cya TELE 10 Rwanda Ltd, nk’uko n’inzitizi yatanzwe ku rwego rwa mbere ari cyo yari igamije, bityo kubisuzuma bikaba bitafatwa ko ari ukurenga imbibi z’icyaciriweho urubanza, ahubwo byafatwa nk’ingingo nshya yo kwiregura ya RRA igamije kugera ku mwanzuro n’ubundi yari igamije kugeraho ubwo yatangaga inzitizi, kandi ingingo nshya zikaba zemewe ku rwego rw’ubujurire hashingiwe ku biteganywa n’ingingo ya 168, igika cya gatatu, y’Itegeko Nº21/2012 ryo ku wa 14/06/2012 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’ubutegetsi.
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[33] Abahanga mu mategeko nabo bavuga ko mu bujurire hashobora gutangwa inyito y’ibintu itandukanye n’iyatanzwe ku rwego rwa mbere, ko muri icyo gihe bidafatwa ko hatanzwe ikirego cy’inyongera, ahubwo bifatwa ko ari ugusobanura ikirego kimwe mu bundi buryo1. Ko mu gihe ikiburanwa kidahindutse, uwajuriye ashobora gutanga ibindi bisobanuro n’impamvu nshya, n’ubwo bwose bitaba byaragiweho impaka2. [34] Hashingiwe ku bimaze gusobanurwa, Urukiko rurasanga kuba umusoreshwa atanga ikirego nyuma y’uko ubwumvikane yasabye butagize icyo bugeraho, bitavuze ko agitanga igihe ashakiye kuko niba agomba kuregera urukiko mu minsi 30 abonye icyemezo cya Komiseri Mukuru, impamvu yatumye hagenwa iyo minsi ntiyavanwaho n’uko umusoreshwa ahawe ubundi buryo bwo kugira ngo ikibazo cye gicyemuke mu bwumvikane. Byongeye kandi, mu gihe ubwumvikane butagezweho, byumvikana ko haba hagumyeho icyemezo cya Komiseri Mukuru ari nacyo kiregerwa urukiko, bivuze ko no mu gihe habanje kubaho ubwumvikane, umusoreshwa agomba kuregera urukiko mu gihe cy’iminsi 30 amenyeshejwe ko ubwumvikane butashobotse. [35] Ibivugwa n’uburanira TELE 10 Rwanda Ltd ko igihe yasabaga ubwumvikane nta gihe cyari giteganyijwe Komiseri Mukuru yagombaga gusubiriza ngo kuko cyagiyeho mu mabwiriza Nº001/2014 yo kuwa 01/11/2014 kandi nabwo nticyahabwa umusoreshwa, akabishingiraho avuga ko nta n’igihe ntarengwa umusoreshwa yagombaga gutangira ikirego, Urukiko rurasanga kuba ayo mabwiriza yarashyizeho igihe Komiseri agomba gufatamo icyemezo, bitavanaho igihe cyo kuregera urukiko giteganywa n’Itegeko nk’uko byavuzwe haruguru, kuko ikirebwa ku musoreshwa ari igihe ubwumvikane bwananiranye. Iby’uko ikirego kigomba gutangwa mu minsi 30 nyuma y’ubwumvikane byanemejwe kandi mu rubanza RCOMAA0029/15/CS rwaciwe n’uru Rukiko ku wa 04/12/2015, aho narwo rwasobanuye ko mu gihe ubwumvikane butashobotse, ikirego kigomba gutangwa mu minsi 30 iteganywa n’ingingo ya 38 y’Itegeko Nº25/2005 ryo ku wa 04/12/2005. [36] Ku birebana n’igihe Komiseri Mukuru yasubirije TELE 10 Rwanda Ltd ko ubwumvikane butagishobotse, ari naho ibara ry’iminsi 30 yo kurega rigomba guhera, Urukiko rurasanga bigomba gufatwa ko ari ku wa 20/12/2013 kuko inyandiko yatanzwe na RRA igaragaza ko ari ho ibaruwa yagerejwe mu Iposita, hanashingiwe ku biteganywa n’ingingo 6, igika cya kabiri, y’Itegeko Nº25/2005 ryo kuwa 04/12/2005 rigena imitunganyirize y’isoresha, iteganya ko “Iyo umusoreshwa cyangwa ubuyobozi bw’imisoro bwakoresheje iposita mu kohererezanya ubutumwa bifatwa nk’aho byujuje inshingano yabyo umunsi ubwo butumwa bwashyikirijwe iposita”, cyane cyane ko TELE 10 Rwanda Ltd nayo ivuga ko ibaruwa yo ku wa 20/12/2013 yayibonye, ariko ntigaragaze uburyo yaba yarayibonyemo butandukanye n’ubwo RRA yatangiye ikimenyetso, ndetse mu iburanisha ryo ku wa 19/04/2016, uburanira TELE 10 Rwanda Ltd akaba yarivugiye ko Komiseri Mukuru yasubije kuwa 20/12/2013, ko icyo gihe ibihe byari bifunguye (open), anavuga ko bareze mu kwezi kwa gatatu 2014, ko impamvu bacyerewe ari uko hari andi mabwiriza bari bategereje. 1 “Peut aussi être soumise à la juridiction d’appel, une qualification nouvelle des faits ou des actes invoqués en première instance. Dans ce cas, aucune prétention supplémentaire n’est formulée; on habille autrement la même demande”: Hakim Boularban, Olivier CAPRASSE, Georges DE LEVAL, Frédéric GEORGES, Pierre MOREAU, Dominique MOUGENOT, Jacques VAN COMPERNOLLE, Jean-François VAN DROOGHENBROECK, Droit judiciaire, Manuel de procédure civile, Tome 2, Larcier, p.794. 2 “…Mais a contrario, et 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”: SERGE GUINCHARD, Droit et Pratique de la Procédure Civile, Huitième édition, 2014-2015, p.1513.
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[37] Urukiko rurasanga rero, kuba ikirego cyarageze mu Rukiko Rukuru rw’Ubucuruzi ku wa 18/03/2014, bivuze ko cyatanzwe nyuma y’iminsi 30 iteganywa n’Itegeko, bityo kikaba kitaragombaga kwakirwa nk’uko umucamanza wo ku rwego rwa mbere yari yabyemeje, usibye ko impamvu yashingiyeho itandukanye n’imaze kugaragazwa, bityo urubanza rwajuririwe rukaba ruhindutse mu ngingo zarwo zose. III. ICYEMEZO CY’URUKIKO [38] Rwemeje ko ubujurire bwa RRA bufite ishingiro; [39] Rwemeje ko ikirego cya TELE 10 Rwanda Ltd kitagombaga kwakirwa ku mpamvu zasobanuwe; [40] Rwemeje ko urubanza RCOMA0287/14/HCC rwaciwe n’Urukiko Rukuru rw’Ubucuruzi ku wa 30/07/2014 ruhindutse; [41] Rutegetse TELE 10 Rwanda Ltd gutanga amagarama y’urubanza angana na 100.000Frw.