Rwanda Case Law

Re. NZAFASHWANAYO

Court

Supreme Court

Case number

RS/INCONST/SPEC 00004/2019/SC

Differentiation between taxpayers who purchase services from abroad that are available in Rwanda and those who purchase services not available in Rwanda does not constitute unlawful discrimination or violation of equality before the law, as it is based on legitimate policy objectives to protect local business and is consistent with both the Constitution and Rwanda’s international obligations. The impugned provisions do not violate Articles 15 or 95 of the Constitution.

Source excerpt

• Equality before the law
• Value added tax (vat)
• Reverse charge principle
• Destination principle
• National treatment
• International agreements

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Re. NZAFASHWANAYO

Court

Supreme Court

Case number

RS/INCONST/SPEC 00004/2019/SC

The Supreme Court upheld VAT rules treating certain imported services differently, finding no constitutional discrimination and no conflict with Rwanda’s treaty hierarchy.

• Value added tax
• Reverse charge principle
• Destination principle
• Equality before the law
• National treatment
• International treaty hierarchy

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