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Rwanda Case Law

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Tax law R COM 0174/11/HCC

HATEGEKIMANA v. RWANDA REVENUE AUTHORITY

Court
Commercial High Court
Case number
R COM 0174/11/HCC

The Commercial High Court held that VAT was payable on the sale of a commercial house, rejected the claimed transfer-of-business exemption, and dismissed the claim.

  • Value added tax
  • Tax exemption
  • Transfer of business
  • Tax procedures
  • Value-added-tax
  • Tax-exemption
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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.

Source links and collection timestamps are retained alongside the indexed records.