Uganda Case Law

Radio One Limited T/a Radio One Kampala and 31 Others v Attorney General and Another (Originating Summons 3 of 2021)

Radio One Limited T/a Radio One Kampala and 31 Others v Attorney General and Another (Originating Summons 3 of 2021) [2024] UGHCCD 51 (1 February 2024)

Court

HC: Civil Division (Uganda)

Case number

Originating Summons 3 of 2021

Judge

Nambayo, J

The court found that the 2nd Defendant had no statutory mandate to levy trade license fees from the Plaintiffs, who are already licensed and regulated by the Uganda Communications Commission. The impugned statutory instrument was declared illegal, ultra vires, and amounted to double taxation, as established by prior unappealed court decisions. The Minister of Trade's communications and the Attorney General's admissions confirmed that radio and television services should have been excluded from the amendments. The Plaintiffs were entitled to a refund of all sums paid under the illegal levy, as…

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• Trade Licensing
• Double Taxation
• Statutory Interpretation
• Restitution Of Illegal Levies
• Representative Actions
• Judicial Review

Uganda Muslim Welfare Association v Saudi Marble Co. Limited (Taxation Appeal 3 of 2023)

Uganda Muslim Welfare Association v Saudi Marble Co. Limited (Taxation Appeal 3 of 2023) [2023] UGHC 211 (30 October 2023)

Court

High Court of Uganda

Case number

Taxation Appeal 3 of 2023

Judge

Batema, J

The High Court partly allowed a taxation appeal, reducing main-suit instruction fees, disallowing a block perusal item, and keeping several other taxed items intact.

• Taxation Of Costs
• Instruction Fees
• Double Taxation
• Interlocutory Applications
• Court Attendance And Transport
• Disbursements

Uganda Clearing Industry and Forwarding Association v Kampala Capital City Authority & Another

Uganda Clearing Industry and Forwarding Association v Kampala Capital City Authority & Another (MISCELLANEOUS CAUSE NPO. 439 OF 2017) [2020] UGHCCD 86 (8 May 2020)

Court

HC: Civil Division (Uganda)

Case number

MISCELLANEOUS CAUSE NPO. 439 OF 2017

Judge

Musa Ssekaana, J

The High Court granted judicial review, quashing a trade licensing amendment that required clearing and forwarding firms to obtain an additional municipal licence.

• Judicial Review
• Delegated Legislation
• Double Taxation
• Ultra Vires Action
• Trade Licensing
• Regulatory Conflict

Uganda Law Society v Kampala Capital City Authority & Another

Uganda Law Society v Kampala Capital City Authority & Another (MISCELLANEOUS CAUSE NO. 243 OF 2017) [2020] UGHCCD 82 (8 May 2020)

Court

HC: Civil Division (Uganda)

Case number

MISCELLANEOUS CAUSE NO. 243 OF 2017

Judge

Musa Ssekaana, J

The court found that the applicant had good reason for delay in filing the judicial review application, as it only became aware of the impugned legislation upon receipt of the respondent's letter. The court exercised its discretion to extend time in the interest of justice. On the substantive issue, the court held that the Minister's inclusion of law firms in the Trade (Licensing) (Amendment of Schedule) Instrument No. 2 of 2017 was ultra vires, illegal, and irrational, as advocates are already licensed under the Advocates Act and subject to prescribed fees. The imposition of an additional li…

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• Judicial Review
• Delegated Legislation
• Ultra Vires
• Double Taxation
• Licensing Of Professions

Bata Shoe Co. Ltd v Uganda Revenue Authority (Taxation Application No. 6 of 2010)

Bata Shoe Co. Ltd v Uganda Revenue Authority (Taxation Application No. 6 of 2010) [2017] UGTAT 121 (4 August 2017)

Court

Tax Appeals Tribunal (Uganda)

Case number

Taxation Application No. 6 of 2010

Judges

Ali, Panel Member, Mugerwa, Mugenyi, Chairperson

The Tribunal found that while the royalties paid by the applicant to Bata Brands were related to the imported goods, there was insufficient evidence to establish that payment of royalties was a condition of sale of the goods being valued. The sales documentation did not contain an explicit statement requiring royalty payment as a condition of sale, and the Trademark Licensing Agreement did not link royalty payment to the ability to purchase or import the goods. The Tribunal applied the interpretative guidance from the World Customs Organization and relevant case law, holding that all constitu…

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• Customs Valuation
• Royalty Payments
• Intellectual Property In Customs
• Vat On Imported Services
• Eac Customs Union
• Double Taxation