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Rwanda Case Law

Search judgments by proposition, citation, court, judge or legal topic, then move directly into the source-grounded case analysis.

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Company law RCOMAA 00110/2022/CA

RWANDA TRADING COMPANY Ltd vs RUSENYI COFFEE GROWERS Ltd N’UNDI

The Court of Appeal dismissed Rwanda Trading Company Ltd’s appeal, holding that the legal heir of Bigirimana Robert was not jointly liable with Rusenyi Coffee Growers Ltd.

  • Corporate personality
  • Piercing the corporate veil
  • Director liability
  • Shareholder liability
  • Contract enforcement
  • Piercing-the-corporate-veil
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Civil procedure RCAA00036/2022/CA

DAYENU HOTEL LTD v BRD PLC NABANDI.

The Court of Appeal held that Dayenu Hotel’s supplementary claim was civil and admissible, but it lacked legal basis to seek reimbursement from BRD Plc.

  • Supplementary claims
  • Ownership registration
  • Loan repayment
  • Corporate personality
  • Subrogation
  • Supplementary-claims
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Company law RCOMAA 00096/2020/CA

BIGIRIMANA v. RWANDA TRADING COMPANY (RTC) Ltd

The Court of Appeal held that a company director is distinct from the company and cannot be sued personally for company debts arising from company contracts.

  • Corporate personality
  • Director liability
  • Debt recovery
  • Contractual obligations
  • Company-law
  • Corporate-personality
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Company law RLR V.2-2017

RRA v. ENGEN RWANDA LTD_232771_en

The Supreme Court held that the disputed transaction was a share sale, not an asset sale, so the taxpayer was not liable for the VAT assessed by RRA.

  • Sale of shares
  • Sale of company assets
  • Value added tax (vat)
  • Corporate personality
  • Tax exemption on share transfers
  • Share-sale
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Company law RLR V.2-2017

IKIGO CY’IMISORO N’AMAHORO(RRA) v. ENGEN RWANDA Ltd_232771_kn

The Supreme Court held that the transaction was a sale of shares by TOTAL OUTRE MER to ENGEN INTERNATIONAL HOLDINGS (Mauritius) Ltd, not a sale of company assets by TOTAL RWANDA S.A.R.L. The company’s assets remained with the company, and no evidence was provided by RRA to prove an asset sale. Therefore, ENGEN RWANDA Ltd is not liable for VAT or corporate income tax on the share transfer.

  • Share sale vs asset sale
  • Corporate personality
  • Taxation of share transfers
  • Value added tax (vat) exemption
  • Piercing the corporate veil
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Commercial law 2014SC

33THOMAS & PIRON GRANDS LACS v. Dr CLEAN PROJECT

The Supreme Court held that enforcement could proceed against a joint venture member and dismissed the applicant’s challenge, awarding damages for delay.

  • Joint venture liability
  • Enforcement of judgments
  • Damages for delay
  • Corporate personality
  • Joint-venture-liability
  • Enforcement-of-judgments
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Commercial law RCOMAA 0003/13/CS

NZABAMWITA N’ABANDI v. STIPPAG RWANDA

The Supreme Court held that the contract was valid, finding the appellants contracted personally and that any defect could not be used to annul it after performance.

  • Validity of contracts
  • Capacity to contract
  • Arbitration agreements
  • Corporate personality
  • Contract-validity
  • Capacity-to-contract
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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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Tax law RCOMA 0027/12/CS

IKIGO CY’IMISORO N’AMAHORO v. TOTAL RWANDA SARL/ENGEN RWANDA Ltd

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

  • Share sale vs asset sale
  • Corporate personality
  • Taxation of share transfers
  • Value added tax (vat)
  • Corporate veil
  • Burden of proof in tax disputes
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Administrative law RAD 0016/08/CS

GONE FISHIN’ SARL v. LETA Y’URWANDA

The Supreme Court of Rwanda rejected a leaseholder’s bad-faith claim, found no duty to guarantee a loan, and upheld unpaid rent and costs owed to the State.

  • Contractual bad faith
  • Lease agreements
  • Damages
  • Corporate personality
  • Appeals procedure
  • Contractual-bad-faith
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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.