Uganda Case Law

Fresh Handling Services Limited v Uganda Revenue Authority

Fresh Handling Services Limited v Uganda Revenue Authority (Civil Appeal 72 of 2020) [2022] UGCommC 193 (31 March 2022)

Court

Commercial Court of Uganda

Case number

Civil Appeal 72 of 2020

Judge

Cornelia Kakooza Sabiiti, J

The High Court held that VAT interest rights vested before the 2018 cap could not be retrospectively reduced, allowed the appeal, and set aside the Tribunal’s recovery order.

• Vat Refunds
• Interest Capping
• Agency Notice Recovery
• Retrospective Application Of Statute
• General Damages Award
• Vat-refunds