Re. MURANGWA

Re. MURANGWA

Article 16 and 17 of Law N° 75/2018 do not contravene articles 15 and 16 of the Constitution as the differentiation in tax rates is based on legitimate public policy objectives and does not amount to prohibited discrimination. Article 19 is inconsistent with article 15 of the Constitution because it imposes unequal tax treatment on similarly situated landowners based solely on the date of acquisition, lacking a legitimate ground. Article 20 does not contravene articles 34 and 35 of the Constitution as the additional tax on undeveloped land serves a legitimate public interest, with safeguards for those unable to pay.

Citation
RLR V.1 - 2020
Parties
Petitioner: Murangwa Edward; Respondent: The State
Court
Supreme Court
Jurisdiction
Rwanda
Judgment Date
29 November 2019
Case Number
RS/INCONST/SPEC 00001/ 2019/SC
Procedural Posture
Constitutional Petition / Final Judgment
Outcome
Petition allowed in part; article 19 declared unconstitutional and without effect; other challenged articles upheld.
Legal Topics
Equality Before the Law, Non Discrimination, Taxation of Property, Right to Property, Retroactivity of Law, Public Policy, Judicial Review
Source Language
en
Constitutional Law Tax Law Property Law Equality Before the Law Non Discrimination Taxation of Property Right to Property Retroactivity of Law +2 more

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Parties

Murangwa Edward

Petitioner

The State

Respondent

Procedural Posture

Constitutional Petition / Final Judgment

Legal Issues

  1. 1 Whether articles 16 and 17 of Law N° 75/2018 contravene articles 15 and 16 of the Constitution regarding equality and non-discrimination
  2. 2 Whether article 19 of Law N° 75/2018 contravenes article 15 of the Constitution regarding equality before the law
  3. 3 Whether article 20 of Law N° 75/2018 contravenes articles 34 and 35 of the Constitution regarding the right to property

Ratio Decidendi

Article 16 and 17 of Law N° 75/2018 do not contravene articles 15 and 16 of the Constitution as the differentiation in tax rates is based on legitimate public policy objectives and does not amount to prohibited discrimination. Article 19 is inconsistent with article 15 of the Constitution because it imposes unequal tax treatment on similarly situated landowners based solely on the date of acquisition, lacking a legitimate ground. Article 20 does not contravene articles 34 and 35 of the Constitution as the additional tax on undeveloped land serves a legitimate public interest, with safeguards for those unable to pay.

Court Disposition

Petition allowed in part; article 19 declared unconstitutional and without effect; other challenged articles upheld.

Orders

  • Article 16 of Law N° 75/2018 is not contrary to articles 15 and 16 of the Constitution.
  • Article 17 of Law N° 75/2018 is not contrary to articles 15 and 16 of the Constitution.