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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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Commercial law RCOMAA 00061/2024/CA

3RAG COMPANY LTD N’UNDI v. BHACHU INDUSTRIES LTD

The Court of Appeal held that the second appeal was inadmissible because the appellants had lost in both lower courts on the same legal grounds.

  • Jurisdiction of appellate courts
  • Piercing the corporate veil
  • Contract enforcement
  • Interest on commercial debts
  • Res judicata
  • Commercial-appeal
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Company law RCOMAA 00110/2022/CA

RWANDA TRADING COMPANY Ltd vs RUSENYI COFFEE GROWERS Ltd N’UNDI

The Court of Appeal dismissed Rwanda Trading Company Ltd’s appeal, holding that the legal heir of Bigirimana Robert was not jointly liable with Rusenyi Coffee Growers Ltd.

  • Corporate personality
  • Piercing the corporate veil
  • Director liability
  • Shareholder liability
  • Contract enforcement
  • Piercing-the-corporate-veil
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Commercial law RS/INJUST/RCOM 00009/2021/SC

LETSHEGO RWANDA Ltd v UMUBYEYI

The Supreme Court held that piercing the corporate veil did not apply and upheld the award of 8,600,000 Frw to Umubyeyi Marie Claire, with limited costs.

  • Piercing the corporate veil
  • Standing to sue
  • Contractual obligations
  • Discrimination and equal treatment
  • Damages and costs
  • Piercing-the-corporate-veil
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Company law RLR V.2-2019

MUREKATETE v. RWANDA REVENUE AUTHORITY (RRA)

The Supreme Court held that a caveat on a shareholder’s personal property for company tax debts was unlawful without a court ruling on personal liability.

  • Piercing the corporate veil
  • Shareholder liability
  • Provisional measures
  • Counterclaims
  • Tax enforcement
  • Piercing-the-corporate-veil
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Company law RLR V.4-2018

MUNYAMPUNDU v. RWANDA REVENUE AUTHORITY (RRA)_en

The Supreme Court held that RRA could not seize shareholders’ property for company tax debts without a prior judicial decision establishing liability.

  • Piercing the corporate veil
  • Shareholder/director liability
  • Tax recovery
  • Seizure of property
  • Enforcement of judgments
  • Piercing-the-corporate-veil
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Tax law RCOMAA 0056/2016/SC - RCOMAA 0061/16/CS

TWAGIRAMUNGU v. IKIGO CY’IMISORO N’AMAHÔRO

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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Company law RLR V.2-2017

IKIGO CY’IMISORO N’AMAHORO(RRA) v. ENGEN RWANDA Ltd_232771_kn

The Supreme Court held that the transaction was a sale of shares by TOTAL OUTRE MER to ENGEN INTERNATIONAL HOLDINGS (Mauritius) Ltd, not a sale of company assets by TOTAL RWANDA S.A.R.L. The company’s assets remained with the company, and no evidence was provided by RRA to prove an asset sale. Therefore, ENGEN RWANDA Ltd is not liable for VAT or corporate income tax on the share transfer.

  • Share sale vs asset sale
  • Corporate personality
  • Taxation of share transfers
  • Value added tax (vat) exemption
  • Piercing the corporate veil
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Company law RCOMA 0331/14/HCC

COGEBANQUE v. DALBIT PETROLEUM KIGALI

The High Court held Dalbit Petroleum Kenya liable with its Kigali subsidiary for the loan debt, awarded contractual interest, and rejected liability of third parties.

  • Parent company liability
  • Subsidiary debts
  • Piercing the corporate veil
  • Contract enforcement
  • Interest on late payment
  • Burden of proof
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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.