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Uganda Case Law

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Tax Law [2000] UGHC 23

Uganda Revenue Authority v China Jiefang (U) Ltd

Uganda Revenue Authority v China Jiefang (U) Ltd (Civil Appeal No. 57 of 1999) (Civil Appeal No. 57 of 1999) [2000] UGHC 23 (1 February 2000)

Court
High Court of Uganda
Case number
Civil Appeal No. 57 of 1999

The High Court upheld an award of interest on overpaid tax, holding that the Income Tax Decree 1974 required repayment of excess tax with interest.

  • Tax Refunds
  • Interest On Overpaid Tax
  • Statutory Interpretation
  • Taxpayer Rights
  • Tax-refunds
  • Interest-on-overpaid-tax
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Tax Law [2000] UGCommC 1

Uganda Revenue Authority v China Jiefang (U) Ltd (High Court Civil Appeal No. 57 of 1999)

Uganda Revenue Authority v China Jiefang (U) Ltd (High Court Civil Appeal No. 57 of 1999) [2000] UGCommC 1 (31 January 2000)

Court
Commercial Court of Uganda
Case number
High Court Civil Appeal No. 57 of 1999

The High Court upheld an award of interest on a refund of overpaid tax, holding that the Income Tax Decree required interest and did not leave the matter to discretion.

  • Tax Refunds
  • Interest On Overpaid Tax
  • Statutory Interpretation
  • Tax Appeals
  • Taxpayer Rights
  • Tax-refunds
Read case analysis

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.