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Rwanda Source-linked decisions Coverage checked

Rwanda Case Law

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Tax law RCOMAA 00052/2021/CA

KABERI COMPANY Ltd v. RWANDA REVENUE AUTHORITY (RRA)

The Court of Appeal held that KABERI COMPANY Ltd’s second appeal was inadmissible because it had lost in both lower courts on the same grounds.

  • Jurisdiction of appellate courts
  • Tax assessment without prior notice
  • Burden of proof in tax disputes
  • Use of language in administrative proceedings
  • Appellate-jurisdiction
  • Tax-assessment
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Tax law RCOMA 0027/12/CS

RWANDA REVENUE AUTHORITY v. TOTAL RWANDA SARL/ENGEN RWANDA Ltd

The Supreme Court held that the transaction was a share transfer, not a sale of company property, so RRA failed to prove a taxable property sale.

  • Taxation of share transfers
  • Corporate personality
  • Distinction between share and asset sales
  • Value added tax (vat) liability
  • Corporate veil
  • Burden of proof in tax disputes
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Rwanda decisions are organised by court, judge, legal area and indexed issue so a practitioner can move from a proposition to a citable authority with the surrounding context intact.