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Rwanda Case Law

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Tax law RCOMA 0029/12/CS

Quincaillerie du Nil v. Rwanda Revenue Authority

Court
Supreme Court
Case number
RCOMA 0029/12/CS

The Supreme Court upheld a tax assessment against Quincaillerie du Nil, finding it failed to distinguish its company account from the owner’s personal account.

  • Income tax
  • Value added tax
  • Tax assessment
  • Corporate vs personal account distinction
  • Income-tax
  • Value-added-tax
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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.

Source links and collection timestamps are retained alongside the indexed records.