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Uganda Revenue Authority v Uganda Taxi Operators & Drivers Association (Civil Appeal 13 of 2015)

Citation: [2017] UGSC 15 Court: Supreme Court Decided: 5 May 2017 Jurisdiction: Uganda

Legal issues

Tax LawStatutory Interpretation

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AI-generated summary — verify against the full judgment before relying on it.

Held that managing taxi parks and operations is incidental to exempt passenger transport services and is therefore itself exempt from VAT.

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Source: this page presents Wakilii's issue analysis and metadata for a publicly reported Ugandan judgment. Judgment text is sourced from the Uganda Legal Information Institute (ulii.org). Wakilii is not affiliated with ULII.