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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 RCOMAA 00055/2018/CA

ECO POWER GLOBAL PRIVATE LTD v. IKIGO CY’IMISORO N’AMAHÔRO (RRA)

Court
Court of Appeal
Case number
RCOMAA 00055/2018/CA

The Court of Appeal held that tax obligations arise from law, not contract, upheld VAT and withholding tax liabilities, and rejected a new loss argument raised on appeal.

  • Value added tax (vat) liability
  • Withholding tax on services
  • Contractual obligations and tax law
  • Appeals procedure
  • Admissibility of new evidence on appeal
  • Attorney fees in litigation
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Tax law RCOMA 0027/12/CS

RWANDA REVENUE AUTHORITY v. TOTAL RWANDA SARL/ENGEN RWANDA Ltd

Court
Supreme Court
Case number
RCOMA 0027/12/CS

The Supreme Court held that the transaction was a share transfer, not a sale of company property, so RRA failed to prove a taxable property sale.

  • Taxation of share transfers
  • Corporate personality
  • Distinction between share and asset sales
  • Value added tax (vat) liability
  • Corporate veil
  • Burden of proof in tax disputes
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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.