Articles by Category - Cases
A Mauritian company has sued the Uganda Revenue Authority (URA) seeking a declaration that the assessment raised against them is illegal.
The Plaintiff received dividends from a Ugandan company with tax withheld at 10% as a benefit under the Mauritius Uganda Double Taxation Agreement (DTA), instead of at the usual withholding tax rate of 15%. Following a request for information by URA, it came to light that the Mauritian entity was held entirely by a Kenyan resident. The Mauritian company's only economic activity in Mauritius was to hold the shares in the Ugandan company.
The High Court recently passed a judgment on infringement of copyright, fair use and damages under copyright infringement.
The Plaintiff (Katatumba) is an artist, composer singer and performer in Uganda whose song was incorporated into and released as part of an advertisement jingle by the Defendant for an environmental conservation agenda to save a forest reserve.
A landmark decision of the Supreme Court has raised the bar on environmental protection and has environmentalists all in applause. The case pitted environmental protection rights against individual property rights. Developers and lenders have further cause for caution.
The Kenyan Industrial Court, on 3 December 2012, made an Award against Kenya Airways Limited (“KQ”) requiring that KQ reinstate 447 employees who had been declared redundant on 4 September 2012.
A. Brief Facts
KQ made a decision to declare 554 employees redundant following an assessment of the financial performance of the company. Some of the employees were offered the opportunity to take advantage of an early retirement scheme and the rest were laid off with the pay packages having been computed.
In June 2012, the High Court of Uganda delivered a ground-breaking judgment regarding interalia execution of mortgages by mortgagees and unconscionable interest rates.
The Supreme Court recently passed a judgment on execution of mortgages, loan agreements, sale of mortgaged property and spousal consent.
The Respondent’s home was mortgaged to Libyan Arab Uganda Bank in 1993 (before the Land Act 1998 which introduced a requirement for spousal consent for any transaction on family land). The Borrower obtained an overdraft of Ug. Shs. 50,000,000/= secured against Were’s home. Default occurred and the property was sold in 1997 by Tropical Bank.
The Court of Appeal of Uganda delivered a judgment regarding among others, execution of mortgages, the sale of mortgaged property and moveable assets by a mortgagee/chargee, financing of a purchase of mortgaged property by mortgagee and what amounts to fraud and illegality in property sales.
On the 10th July 2007, the Supreme Court of Uganda delivered a ground breaking judgment regarding the nature and effect of powers of attorney especially as regards mortgages, the duty of a mortgagee to a donor of a power of attorney and on a purchaser for value without notice. On account of some of the findings in the case, we recommend it be kept confidential.
We set out below a summary of the case.