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Tax Law [2021] UGCommC 187

Uganda Revenue Authority v COWI A/S

Uganda Revenue Authority v COWI A/S (Civil Appeal 34 of 2020) [2021] UGCommC 187 (18 October 2021)

Court
Commercial Court of Uganda
Case number
Civil Appeal 34 of 2020
Judge
Stephen Mubiru, J

The High Court held that services supplied by COWI A/S’s Denmark head office to its Ugandan branch were imported services subject to VAT, and allowed URA’s appeal.

  • Value Added Tax
  • Imported Services
  • Branch Vs Head Office
  • Corporate Veil Piercing
  • Tax Refunds
  • Statutory Interpretation
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Tax Law [2020] UGTAT 25

SamSung Electronics East Africa Limited v Uganda Revenue Authority (Application No. TAT 36 of 2019)

SamSung Electronics East Africa Limited v Uganda Revenue Authority (Application No. TAT 36 of 2019) [2020] UGTAT 25 (30 November 2020)

Court
Tax Appeals Tribunal (Uganda)
Case number
Application No. TAT 36 of 2019
Judges
Ali, Panel Member, Mugerwa, Mugenyi, Chairperson

The Tribunal set aside a VAT assessment against Samsung Electronics East Africa Limited, holding that a branch and head office are not separate legal entities for VAT purposes.

  • Vat Assessment
  • Branch Vs Head Office
  • Export Of Services
  • Taxable Person Definition
  • Vat
  • Branch-head-office
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About this JurisAssist collection

Uganda 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.