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Rwanda Case Law

Search judgments by proposition, citation, court, judge or legal topic, then move directly into the source-grounded case analysis.

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Tax law RS/INJUST/RCOM 00016/2022/SC

IKIGO CYIMISORO N'AMAHORO v. SUGIRA LTD

Court
Supreme Court
Case number
RS/INJUST/RCOM 00016/2022/SC

The Supreme Court held that transport carried out as an accessory to BRALIRWA distribution was not VAT-exempt, so RRA’s VAT assessment against SUGIRA Ltd stood.

  • Value added tax (tva)
  • Transport services exemption
  • Distribution agreements
  • Tax equity
  • Interpretation of tax statutes
  • Value-added-tax
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Tax law RCOMAA 0014/14/CS

IKIGO CY’IMISORO N’AMAHORO v. MUNYABARAME

Court
Supreme Court
Case number
RCOMAA 0014/14/CS

The Supreme Court held that tax equity did not require comparing the taxpayer with differently situated traders, and restored the higher tax assessment.

  • Income tax
  • Value added tax
  • Tax assessment
  • Tax equity
  • Damages
  • Legal costs
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About this LexChat collection

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.