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The Court of Appeal held that RTC sued the wrong party: Bigirimana Robert acted as director of Rusenyi Coffee Growers, a separate legal person, not personally.
Seizure of personal assets of shareholders or directors to satisfy company tax debts is unlawful unless a court has first determined their liability for the company's tax default. The principle of separate legal personality must be respected except where a court, upon clear evidence, decides to pierce the corporate veil.
Source excerpt
The Supreme Court upheld a tax assessment against Quincaillerie du Nil, holding that mixed company and personal banking evidence justified assessment without prior notice.
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