Rwanda Case Law

TUMWESIGE vs EAR DIOCÈSE DE BYUMBA

Court

Court of Appeal

Case number

RS/INJUST/RSOC 00008/2023/CA

The USD 200,000,000 advanced by IHS Mauritius Rwanda Ltd to IHS Rwanda Ltd did not meet the legal requirements of a loan—lacking interest, security, and a clear repayment schedule—and thus constituted equity, not debt. Consequently, foreign exchange losses claimed on this amount were not deductible. Depreciation on tower components (batteries, cables, lights) was correctly calculated at 10% as they are part of telecom assets with a lifespan over 10 years, and IHS Rwanda Ltd failed to prove otherwise. The 2015 loss of 4,369,743,840 Frw was not properly appealed to the Commissioner General and…

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• Corporate taxation
• Foreign exchange losses
• Depreciation of assets
• Related party transactions
• Administrative appeals
• Procedural law

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ABUNZUBUMWE LTD VS LETA Y’U RWANDA(MINISITERI Y’IBIDUKIJIJE)

Court

Court of Appeal

Case number

RADA 00005/2024/CA

The appeal was dismissed because Abunzubumwe Ltd filed its claim after the statutory limitation period, which is calculated from the date of the first administrative complaint. Subsequent complaints do not reset the limitation period. The High Court correctly rejected the claim as time-barred.

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• Limitation periods
• Administrative appeals
• Expropriation
• Compensation for expropriation
• Procedural bars

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AKARERE KA GISAGARA vs. UWIMANA

Court

High Court

Case number

RADA 00007/2022/HC/NYZ

The High Court upheld most of the lower court’s ruling, confirmed unlawful dismissal, denied reinstatement, and adjusted compensation and salary awards.

• Unlawful dismissal
• Public servant disciplinary procedures
• Compensation for wrongful termination
• Administrative appeals
• Procedural time limits
• Unlawful-dismissal

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MAFAM LTD v. IKIGO CY'IMISORO N'AMAHORO (RRA)

Court

Court of Appeal

Case number

RCOMAA 00030/2022/CA

The Court of Appeal held that MAFAM Ltd was VAT-exempt on transport services before 15/10/2016, but VAT assessed from that date onward was lawful.

• Value added tax (vat) exemption
• Transport services licensing
• Administrative appeals
• Tax penalties
• Value-added-tax
• Vat-exemption

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Re MUSEVENI

Court

Court of Appeal

Case number

RADA 00003/2021/CA

The Court of Appeal dismissed Museveni Sinèse’s administrative appeal, holding that administrative silence did not automatically entitle him to the vehicle or its value.

• Administrative appeals
• Vehicle co-ownership agreements
• Public employment termination
• Judicial review of administrative inaction
• Administrative-appeals
• Administrative-silence

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Re. MUSEVENI

Court

Court of Appeal

Case number

RADA 00003/2021/CA

The Court of Appeal held that administrative silence under Article 178 does not itself establish the substantive rights claimed, and dismissed the appeal.

• Administrative appeals
• Vehicle co-ownership agreements
• Employment termination
• Judicial review of administrative inaction
• Administrative-law
• Judicial-review

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HABUMUGISHA v. Rwanda Energy Group (REG LTD)

Court

Supreme Court

Case number

RADA 0050/13/CS

The Supreme Court held that Habumugisha’s administrative claim was time-barred, dismissed the appeal, and awarded EWSA counsel fees.

• Administrative contracts
• Contract termination
• Limitation periods
• Administrative appeals
• Court fees
• Counsel fees

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MUNYAMPUNDU ET.AL V. KIGALI CITY

Court

Supreme Court

Case number

RADA 0011/13/CS

The Supreme Court held that the appeal had no merit because land-allotment responsibilities had transferred to the district, making Kigali City the wrong respondent.

• Administrative appeals
• Jurisdiction of administrative organs
• Land allotment
• Expropriation
• Damages
• Procedural admissibility

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NSHIZIRUNGU v. RWANDA REVENUE AUTHORITY (RRA) engl_126748_en

Court

Supreme Court

Case number

RADA 0027/12/CS

The Supreme Court held that Nshizirungu’s unfair dismissal claim should have been admitted and that a public servant need not first appeal administratively before suing for damages.

• Unfair dismissal
• Administrative appeals
• Jurisdiction
• Prescription of claims
• Unfair-dismissal
• Administrative-appeals

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MUKESHIMANA EL AL v. Rwanda Social Security Board (RSSB)

Court

Supreme Court

Case number

RADA 0040/12/CS

The Supreme Court held that a claim for rectification and inclusion of omitted expropriated assets concerns execution, not annulment, and allowed the appeal.

• Administrative appeals
• Expropriation procedure
• Valuation of property
• Execution of administrative decisions
• Administrative-appeals
• Expropriation

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