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Rwanda decisions
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The Court of Appeal allowed Urugaga rw’Abavoka to withdraw its appeal without the respondent’s consent and awarded Mhayimana Isaïe legal fees and costs.
The Court of Appeal held that the High Court did not err in relying on the maximum value (36,746 Frw/sqm) from the 2021 Official Gazette as determined by three independent valuers, since the Gazette values were outdated by 2023 and intended for use only for six months. The independent valuation reflected the actual market value at the time of expropriation. The Court also found no procedural error in admitting the valuers' report at the appellate stage. EDCL's appeal was dismissed as unfounded, and the compensation and legal costs awarded by the High Court were upheld.
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The Court of Appeal allowed the City of Kigali to withdraw its appeal, holding that consent of the other parties was not required and awarding appellate costs.
The Court of Appeal dismissed an expropriation appeal, holding the claim was filed out of time after a valuation dispute and that the 120-day rule did not apply here.
The Court of Appeal held that Benda Rosine’s second appeal was inadmissible because she had lost in the lower courts on the same grounds. Costs were awarded to the district.
The applicant failed to provide credible, non-speculative evidence that the electricity pylons or transmission line caused compensable harm or prevented the use of his land for its designated agricultural purpose. The applicant's claims for compensation and removal of pylons are unsupported by admissible evidence. New claims regarding relocation cannot be entertained in a review for injustice as they were not raised in prior proceedings.
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The Court held that under Article 44 of Law No. 026/2019, when a tax audit is annulled due to errors by RRA, a new audit may be conducted without explicit authorization in the annulment decision. Notification of fault by email is valid and does not require a physical signature if the taxpayer acknowledges receipt. RRA provided sufficient evidence for the assessment. EUROWORLD RENT-A-CAR Ltd's services were not exempt as principal transport services but were taxable car rental services. The appeal was dismissed and the previous judgment upheld.
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The appeal partially succeeds: compensation is limited to the portion of land not already compensated by RSSB (2,075 m2), calculated at the current market rate (60,000 Frw/m2), plus statutory damages for expropriation delay. Consultancy fees are denied due to insufficient evidence and lack of causal link to the appellant's actions. Each party bears its own litigation costs.
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The Court of Appeal dismissed Niyonsaba François’s request to interpret a prior judgment, holding that he was really challenging the merits rather than seeking clarification.
The Court of Appeal dismissed Sindizera’s review request, holding that he could not raise a new injustice ground and that the pension dispute was governed by the special pension law.
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