Goal Relief Development Organisation v Uganda Revenue Authority (Civil Appeal 50 of 2023) [2024] UGCommC 272 (19 August 2024)
Court
Commercial Court of Uganda
Case number
Civil Appeal 50 of 2023
Judge
Ocaya, J
The High Court dismissed a tax appeal, holding that Goal Ireland’s 10% retention was a management fee subject to withholding tax and that software-license payments and imported services attracted tax.
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…
