Colas East Africa Limited v Uganda Revenue Authority
Colas East Africa Limited v Uganda Revenue Authority (Civil Appeal 42 of 2022) [2023] UGCommC 154 (5 October 2023)
The High Court found that the Tribunal failed to address the central issue of whether the Respondent, in assessing the tax payable under Method 2, complied with the requirements of the Fourth Schedule to the EACCMA, specifically regarding adjustments for differences in commercial levels and quantities. The Tribunal only determined that Method 2 was justified but did not examine whether it was correctly applied. As a result, the High Court exercised its powers under section 27(3) of the Tax Appeals Tribunal Act to remit the matter back to the Tribunal for reconsideration of whether the Respond…
Source excerpt
- Customs Valuation
- Transaction Value Method
- Burden Of Proof
- Appeal Remittal