Rwanda Case Law

SELECT KALAOS Ltd vs. MUTAVUNIKA

Court

Supreme Court

Case number

RS/INJUST/RCOM 00003/2023/SC

Select Kalaos Ltd failed to provide sufficient evidence for its claims against Mutavunika Arcade; Mutavunika Arcade is only entitled to late payment interest for the contract period, not beyond. Both parties' claims for additional damages are unsupported by evidence. The prior High Commercial Court judgment was set aside due to procedural unfairness, but the Commercial Court's substantive decision stands.

Source excerpt

• Burden of proof
• Contractual obligations
• Late payment interest
• Damages
• Procedural fairness

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RUBARE v. IKIGO CY’IMISORO N’AMAHORO (RRA)

Court

Supreme Court

Case number

RCOMA0149/12/CS

Advance payments made to public contract awardees to facilitate commencement of works do not constitute taxable payments for VAT purposes, as they are not payments for specific work performed and are reimbursed through deductions from subsequent invoices. Therefore, penalties and interest for late VAT declaration on such advances are not warranted.

Source excerpt

• Value added tax (vat)
• Advance payment in public contracts
• Tax penalties
• Late payment interest

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RLR-V.2-2015

Court

Supreme Court

The Supreme Court partly allowed both appeals in a contract dispute over sacks for tea packaging, upholding late penalties but rejecting set-off against a different company.

• Burden of proof
• Force majeure
• Breach of contract
• Damages
• Late payment interest
• Compensation

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