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Rwanda Case Law

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Tax law RCOMA 0062/13/CS

RRA vs. SKY HOTEL

Court
Supreme Court
Case number
RCOMA 0062/13/CS

The Supreme Court held that SKY HOTEL's appeal was timely as it challenged the Commissioner General's decision of 19/07/2012 within 30 days. The taxes for 2004, 2005, and 2006 were prescribed and must be waived, as the audit notification for those years did not validly interrupt prescription after the first audit was quashed. The tax for 2007 was not prescribed and remains payable. SKY HOTEL is entitled to lawyer's fees for both instances, but the amount is set at 2,000,000 Frw in total, and RRA is to pay court fees.

Source excerpt

  • Tax audit prescription
  • Judicial review of tax decisions
  • Lawyer's fees
  • Tax administration procedures
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Contract law RCOMA 0038/12/CS & RCOMA 0039/12/CS

J.V.PironThomas & Piron Grand Lacs Ltd(TPGL) v. Dr Clean Project

Court
Supreme Court
Case number
RCOMA 0038/12/CS & RCOMA 0039/12/CS

The Supreme Court of Rwanda held TPGL liable for additional finishing works done with its knowledge, but rejected contractual interest and adjusted damages and fees.

  • Contractual obligations
  • Additional works
  • Damages
  • Interest
  • Penalty for non-payment
  • Lawyer's fees
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Contract law RCOMA 0252/14/HCC

MUNGU AKONKWA v. BPR Ltd

Court
Commercial High Court
Case number
RCOMA 0252/14/HCC

The Commercial High Court dismissed Mungu Akonkwa’s appeal, upheld the loan repayment schedule, rejected his claim to interest on the guaranty, and confirmed costs against him.

  • Loan contract
  • Guaranty
  • Interest on guaranty
  • Damages for court proceedings
  • Lawyer's fees
  • Evidence in civil proceedings
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Commercial law RCOMA 0120/14/HCC

BELVEDERES LINES & HOTELS v. SAMEER HUSSEIN

Court
Commercial High Court
Case number
RCOMA 0120/14/HCC

The Commercial High Court upheld liability for breach of contract, rejected a force-majeure defence, found no proof of timely payment, and confirmed provisional execution.

  • Damages for breach of contract
  • Force majeure
  • Provisional execution
  • Interest on delayed payment
  • Court fees
  • Lawyer's fees
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Banking law RCOMA 0024/10/CS

MPAKANIYE v. BCR

Court
Supreme Court
Case number
RCOMA 0024/10/CS

The Supreme Court held that BCR had no right to reverse funds already credited on a cleared cheque and ordered repayment, interest, and reduced legal fees.

  • Cheque regulation
  • Bank liability
  • Interest on late payment
  • Lawyer's fees
  • Cheque-regulation
  • Bank-liability
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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.