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Rwanda Case Law

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Tax law RCOMA 0027/12/CS

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

Court
Supreme Court
Case number
RCOMA 0027/12/CS

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.

Source links and collection timestamps are retained alongside the indexed records.