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Rwanda Case Law

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Tax law RLR V.3 - 2015

RWANDA REVENUE AUTHORITY v. WORLD EXPRESS LTD

Court
Commercial High Court
Case number
RCOM A 0586/13/HCC

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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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.