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Tax Law [2024] UGCommC 326

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)

Court
Commercial Court of Uganda
Case number
Civil Appeal 52 of 2020
Judge
Abinyo, J

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
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Tax Law [2021] UGTAT 4

Apollo Hotel Corporation v Uganda Revenue Authority (Application No. TAT 68 of 2018)

Apollo Hotel Corporation v Uganda Revenue Authority (Application No. TAT 68 of 2018) [2021] UGTAT 4 (27 August 2021)

Court
Tax Appeals Tribunal (Uganda)
Case number
Application No. TAT 68 of 2018
Judges
Katwe, Panel Member, Ali, Mugenyi, Chairperson

The tribunal found that the rights granted to the applicant under the international license agreement, including the use of the Sheraton brand and system (which encompasses the centralized reservation system), constitute services rather than goods. These services were supplied by Sheraton International Inc., a foreign entity, for use and consumption in Uganda, thereby qualifying as imported services under the VAT Act. Applying the destination principle, VAT is chargeable on such imported services. However, the tribunal determined that the principal service was the right to operate the hotel u…

Source excerpt

  • Value Added Tax
  • Imported Services
  • Franchise Agreements
  • Intellectual Property Rights
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Commercial And Corporate [2013] UGCommC 4

Byte Legion Technologies v MTN (U) Ltd (HCT-00-CC-CS 95 of 2009)

Byte Legion Technologies v MTN (U) Ltd (HCT-00-CC-CS 95 of 2009) [2013] UGCommC 4 (21 January 2013)

Court
Commercial Court of Uganda
Case number
HCT-00-CC-CS 95 of 2009

The court found that the plaintiff company had a cause of action because a company can acquire intellectual property from its directors or shareholders, and the defendant had dealt with both the company and its Managing Director. However, the court held that the plaintiff failed to prove that the information shared was confidential or sufficiently developed to warrant protection. The proposal lacked technical details such as source code, and there was no evidence that the defendant used confidential information or that the Google SMS Trader product was derived from the plaintiff’s idea. The c…

Source excerpt

  • Breach Of Confidence
  • Unjust Enrichment
  • Confidential Information
  • Intellectual Property Rights
  • Contractual Relationships
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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.