Rwanda Case Law

MUNYAMPUNDU N’UNDI v. IKIGO CY’IMISORO N’AMAHORO_kn

Court

Supreme Court

Case number

RCOMAA00040/2016/CS

Seizure of personal assets of shareholders or directors to satisfy company tax debts is unlawful unless a court has first determined their liability for the company's tax default. The principle of separate legal personality must be respected except where a court, upon clear evidence, decides to pierce the corporate veil.

Source excerpt

• Piercing corporate veil
• Shareholder/director liability
• Tax enforcement
• Asset seizure
• Separate legal personality

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TWAGIRAMUNGU v. IKIGO CY’IMISORO N’AMAHÔRO

Court

Supreme Court

Case number

RCOMAA 0056/2016/SC - RCOMAA 0061/16/CS

The Supreme Court annulled the seizure of Twagiramungu Vénuste’s assets for Calibre Engeneering Ltd’s tax debt, holding that personal liability had not been judicially established.

• Piercing the corporate veil
• Shareholder/director liability
• Tax enforcement
• Retroactive application of law
• Asset seizure
• Piercing-the-corporate-veil

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BANKI Y’ABATURAGE Y’U RWANDA Ltd v. KOPERATIVE ABADAHEMUKA N’ABANDI

Court

Supreme Court

Case number

R.COM.A 0057/12/CS

The Supreme Court held that Koperative Abadahemuka remained bound to repay its loan despite account freezing, while denying damages and surety liability.

• Loan contract
• Suretyship
• Damages
• Account freezing
• Asset seizure
• Loan-contract

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