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Rwanda Case Law

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Company law RLR V.2-2017

RRA v. ENGEN RWANDA LTD_232771_en

The Supreme Court held that the disputed transaction was a share sale, not an asset sale, so the taxpayer was not liable for the VAT assessed by RRA.

  • Sale of shares
  • Sale of company assets
  • Value added tax (vat)
  • Corporate personality
  • Tax exemption on share transfers
  • Share-sale
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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.