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Rwanda decisions
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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.
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.
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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.
The Supreme Court held that Ndamyumugabe Jean Claude became the owner of the vehicle upon valid sale, regardless of mutation, but contributed to the seizure by failing to notify the tax authority as required. The Rwanda Revenue Authority was justified in seizing the vehicle until notified of the sale, but was liable for damages for the period after notification. Damages were recalculated based on reasonable loss of use, and moral damages and additional attorney fees were denied due to contributory fault.
Source excerpt
The Supreme Court held that ownership of the vehicle transferred to Ndamyumugabe upon valid sale, regardless of mutation or notification, but his failure to notify the tax authority contributed to the seizure. The tax authority was justified in seizing the vehicle until notified of the sale, but was liable for damages for retaining it after notification. Ndamyumugabe was entitled to economic damages but not further moral damages or additional attorney fees.
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