Rwanda Case Law

IMIRONGO CoA - No 28 September - October 2025

Court

Court of Appeal

A notarial will is invalid if secrecy is breached by disclosure to a beneficiary before the testator's death, as this contravenes the requirement for confidentiality under Rwandan succession law. In tax matters, a second audit following annulment of the first for procedural errors does not require explicit mention in the annulment decision. In criminal cases, mitigation of sentence is discretionary and must be justified by the court, which is not bound to reduce the sentence even if mitigating factors are present. Confessions and witness statements retain evidentiary value subject to judicial…

Source excerpt

• Wills and succession
• Tax appeals
• Criminal sentencing
• Appeals procedure
• Evidence assessment
• Mitigating circumstances

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IMIRONGO CoA -No 27- May - August 2025

Court

Court of Appeal

Digest of Court of Appeal precedents from May to August 2025 covering sentencing, appeals, evidence, retrial, and procedure in criminal and civil cases.

• Sentencing
• Mitigating and aggravating circumstances
• Appeals
• Evidence assessment
• Drug offences
• Sexual offences

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RWANDA REVENUE AUTHORITY (RRA) v SOCIÉTÉ RWANDAISE DE DISTRIBUTION ET SERVICES LTD (SRDS LTD)

Court

Supreme Court

Case number

RS/INJUST/RCOM 00017/2022/SC

Transport services provided by SRDS Ltd in the course of distributing BRALIRWA’s products are accessory to the principal activity of distribution, which is not VAT exempt. Therefore, such transport services are not VAT exempt, regardless of licensing. Only transport services provided as a principal activity are VAT exempt under the law. The Court of Appeal’s contrary interpretation is overruled.

Source excerpt

• Value added tax (vat)
• Vat exemption
• Accessory vs principal activity
• Distribution agreements
• Transport services
• Judicial precedent

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IMIRONGO CoA - Gashyantare 2024 - Booklet#15

Court

Court of Appeal

A February 2024 Court of Appeal digest on criminal, civil, and refugee precedents covering appeals, sentencing, evidence, compensation, and procedure.

• Criminal procedure
• Sentencing
• Appeals
• Evidence assessment
• Drug offenses
• Child sexual offenses

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Re RWANDA BAR ASSOCIATION

Court

Supreme Court

Case number

RS/CLR/SPEC 00001/2021/SC

The Supreme Court held that the Commercial High Court decision did not establish a settled precedent on exported services, so the Bar Association’s request lacked merit.

• Value added tax (vat)
• Exported services
• Stare decisis
• Judicial precedent
• Interpretation of statutes
• Stare-decisis

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Re RWANDA BAR ASSOCIATION

Court

Supreme Court

Case number

RS/CLR/SPEC 00001/2021/SC

The Supreme Court held that there was no settled Commercial High Court position to reverse on VAT treatment of exported services, so the Bar Association’s request failed.

• Value added tax (vat)
• Exported services
• Stare decisis
• Judicial precedent
• Interpretation of statutes
• Vat

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Re. URUGAGA RW’ABAVOKA MU RWANDA (2)

Court

Supreme Court

Case number

RS/INTL/SPEC 00001/2020/SC

The application for interpretation was inadmissible because the applicant failed to demonstrate a genuine legal ambiguity or conflicting final decisions regarding Article 5, paragraph 1° of Law n°37/2012 as amended. The Supreme Court found that the issue had already been resolved by the High Commercial Court, and that ordinary principles of statutory interpretation and existing international agreements provided sufficient guidance. No public interest or legal uncertainty remained to justify constitutional interpretation.

Source excerpt

• Value added tax (vat)
• Statutory interpretation
• Exported services
• Judicial precedent
• Administrative decisions

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Re URUGAGA RW’ABAVOKA

Court

Supreme Court

Case number

RS/CLR/SPEC 00001/2021/SC

The Supreme Court found that the High Commercial Court's decision in RCOMA 00350/2019/HCC does not constitute a binding precedent, as it has not been consistently applied in subsequent cases and there is no established line of authority. Therefore, there is no legal basis to overturn the decision or issue a new guiding precedent. The application is dismissed for lack of grounds.

Source excerpt

• Value added tax (vat)
• Exported services
• Stare decisis
• Judicial precedent
• International treaties

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