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Rwanda decisions
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The Supreme Court held that RRA could not seize shareholders’ property for company tax debts without a prior judicial decision establishing liability.
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 annulled the seizure of Twagiramungu Vénuste’s assets for Calibre Engeneering Ltd’s tax debt, holding that personal liability had not been judicially established.
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