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Commercial Court of Uganda

The Commercial Court was established in 1996 as a division of the High Court of Uganda devoted to hearing and determining commercial disputes with current jurisdiction (as established under Legal Notice No.4 of 1996 and Instruction Circular No.1 of 1996); company causes, Bankruptcies and intellectual property.

The mission of the court is to deliver to the commercial community an efficient, expeditious and cost-effective mode of adjudicating disputes that affect directly and significantly the economic, commercial and financial life of Uganda.

Physical address

Plot 14, Lumumba Avenue, Nakasero.

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https://judiciary.go.ug/data/smenu/17/Commercial%20Court%20Division.html

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1 judgment

Citation	Judgment date
June 2019
Target Well Control (U) Ltd v Commissioner General, Uganda Revenue Authority (HCCS 751 of 2015) [2019] UGCommC 16 (19 June 2019) DTC bars withholding tax on intercompany lease payments absent a permanent establishment; VAT input credit recoverable despite supplier non-remittance. Tax – Double Taxation Convention – Intercompany lease payments – Withholding tax – Permanent establishment required for taxation under DTC; Tax procedure – VAT input credit – purchaser not required to verify supplier remittance – tax authority’s duty to pursue collector; Relief – injunction restraining collection, refund of input VAT, damages and costs.	19 June 2019

Citation

Judgment date

June 2019

Target Well Control (U) Ltd v Commissioner General, Uganda Revenue Authority (HCCS 751 of 2015) [2019] UGCommC 16 (19 June 2019)

DTC bars withholding tax on intercompany lease payments absent a permanent establishment; VAT input credit recoverable despite supplier non-remittance.

Tax – Double Taxation Convention – Intercompany lease payments – Withholding tax – Permanent establishment required for taxation under DTC; Tax procedure – VAT input credit – purchaser not required to verify supplier remittance – tax authority’s duty to pursue collector; Relief – injunction restraining collection, refund of input VAT, damages and costs.

19 June 2019