Uganda Case Law

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

Goal Relief Development Organisation v Uganda Revenue Authority

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.

• Withholding Tax
• Vat On Imported Services
• Royalty Payments
• Management Fees
• International Payments
• Tax Appeals

Apollo Hotel Corporation Limited v Uganda Revenue Authority

Apollo Hotel Corporation Limited v Uganda Revenue Authority (Civil Appeal 48 of 2022) [2023] UGCommC 138 (2 August 2023)

Court

Commercial Court of Uganda

Case number

Civil Appeal 48 of 2022

Judge

Ocaya, J

The High Court dismissed Apollo Hotel Corporation’s appeal, holding that the CRS supplied for Sheraton Hotel Kampala was an imported service and ancillary to the brand licence.

• Vat On Imported Services
• Hotel Franchise Agreements
• Ancillary Services Taxation
• Brand Licensing Tax Implications
• Vat-on-imported-services
• Hotel-franchise-agreements

Africa Broadcasting (U) Limited v Uganda Revenue Authority (Application No. 44 of 2018)

Africa Broadcasting (U) Limited v Uganda Revenue Authority (Application No. 44 of 2018) [2020] UGTAT 18 (21 September 2020)

Court

Tax Appeals Tribunal (Uganda)

Case number

Application No. 44 of 2018

Judges

Ali, Panel Member, Mugerwa, Mugenyi, Chairperson

The Tribunal held that hard disks carrying broadcast content formed part of a mixed supply whose principal element was the right to broadcast, making VAT payable on imported services.

• Vat On Imported Services
• Tax Treatment Of Intellectual Property
• Mixed Supply Analysis
• Broadcasting Rights
• Customs Valuation
• Incidental Supply Principle

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…

Source excerpt

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