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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 R COM 0174/11/HCC

37HATEGEKIMANA v. IKIGO CY’IMISORO N’AMAHORO

Court
Supreme Court
Case number
R COM 0174/11/HCC

The court held that sale of a business property by a TVA-registered trader was taxable, found no transfer of activities, and rejected reliance on lack of penalties.

  • Value added tax (tva)
  • Taxable transactions
  • Exemptions
  • Penalties
  • Value-added-tax
  • Taxable-transactions
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Tax law RWANDA REVENUE AUTHORITY V. MUNYANEZA

Rwanda Revenue Authority v. Munyaneza

Court
Supreme Court
Case number
RWANDA REVENUE AUTHORITY V. MUNYANEZA

The Supreme Court held that Rwanda Revenue Authority could not recover taxes, duties, or fines for forged documents unless the offense was admitted or criminally convicted.

  • Tax assessment
  • False invoices
  • Forged documents
  • Authority to impose penalties
  • Appeal procedure
  • Tax-law
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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.