Rwanda Case Law

RLR V.2-2024

Court

Supreme Court

A petition challenging the constitutionality of a law is only admissible if the law is still in force, applicable, and enforced. Since article 64 of Law No 25/2005 had been repealed and was no longer in force at the time of the petition, the claim was inadmissible. The Supreme Court cannot review the constitutionality of a non-existent law.

Source excerpt

• Unconstitutional law
• Admissibility of constitutional petitions
• Repealed legislation
• Tax procedures

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Re: FAST TRUCK INTERIOR AND HARDWARE LTD

Court

Supreme Court

Case number

RS/INCONST/RCOM 00001/2022/SC

The Supreme Court of Rwanda held that a constitutional challenge is inadmissible if the impugned law has already been repealed and is no longer in force.

• Unconstitutionality of repealed laws
• Admissibility of constitutional petitions
• Tax procedures
• Judicial review
• Constitutional-law
• Admissibility

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HATEGEKIMANA v. RWANDA REVENUE AUTHORITY

Court

Commercial High Court

Case number

R COM 0174/11/HCC

The Commercial High Court held that VAT was payable on the sale of a commercial house, rejected the claimed transfer-of-business exemption, and dismissed the claim.

• Value added tax
• Tax exemption
• Transfer of business
• Tax procedures
• Value-added-tax
• Tax-exemption

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