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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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Tax law RCOMA 0586/13/HCC

27IKIGO CYIMISORO N'AMAHORO v THE WORLD EXPRESS LTD

The court upheld the importer’s declared customs value and dismissed RRA’s appeal, holding that the agency lacked sufficient evidence to override the USD 4,300 transaction value.

  • Customs valuation
  • Damages
  • Transaction value
  • Evidence in civil proceedings
  • Customs-valuation
  • Transaction-value
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Tax law RCOMA 0586/13/HCC

RWANDA REVENUE AUTHORITY v. THE WORLD EXPRESS LTD

The Commercial High Court upheld the declared customs value of an imported vehicle, finding no sufficient contrary evidence, and rejected the appeal.

  • Customs valuation
  • Evidentiary standards
  • Damages
  • Procedural fees
  • Customs-valuation
  • Tax-appeal
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Tax law RLR V.3 - 2015

RWANDA REVENUE AUTHORITY v. WORLD EXPRESS LTD

The Commercial High Court held that customs could not replace the declared import value of a used vehicle without contrary evidence, and dismissed the appeal.

  • Customs valuation
  • Evidence in tax disputes
  • Damages for loss of opportunity
  • Procedural costs
  • Customs-valuation
  • Tax-disputes
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Tax law RS/REV/COM 0013/12/CS

IKIGO CY’IMISORO N’AMAHORO(RRA) v. GARIBSONS COMMODITIES

The Supreme Court stayed execution of a commercial judgment while a tax authority’s revision application based on new evidence was pending.

  • Stay of execution
  • Revision on new evidence
  • Customs valuation
  • Enforcement of judgments
  • Stay-of-execution
  • Revision-on-new-evidence
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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.