Africa Broadcasting (U) Limited v Uganda Revenue Authority
Africa Broadcasting (U) Limited v Uganda Revenue Authority (Civil Appeal 52 of 2020) [2024] UGCommC 326 (17 October 2024)
The court held that the supply of programs on DVDs by foreign suppliers to the appellant constitutes a supply of goods, not services, for VAT purposes. The Tribunal erred in its interpretation of the TATA case and the relevant statutory provisions. The right to exhibit in the media, which was incidental to the supply of DVDs, is a supply of goods under the VAT Act. The court applied the plain meaning rule and found that the customs classification of the DVDs under the Harmonized System confirms their status as goods. The court further held that the VAT Act definitions prevail over those in ot…
Source excerpt
- Vat On Imported Services
- Copyright In Broadcasting
- Statutory Interpretation
- Customs Valuation
- Intellectual Property Rights