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URUKIKO RW’IKIRENGA, RURI I KIGALI, RUHABURANISHIRIZA MU RUHAME IMANZA Z’UBUCURUZI,

07/05/2010 MU BURYO BUKURIKIRA :ABABURANA :

UWAJURIYE: BENDA Samuel uburanirwa na Me MUGEMANA JMV

ABAREGWA MU BUJURIRE: o MUZATSINDA Emmanuel, B.P.5567 Kigali,

uburanirwa na Me KAYITANA Dominique Xavio

o Société AMICALE, iburanirwa na Me MUNDERERE Léopold

IBIBURANWA :

a. Kuri RCOM 0414/08/HCC- RCOM 0441/06/TGI/NYGEUREGA : BENDA SamuelABAREGWA : -L’Amicale -MUZATSINDA EmmanuelIKIBURANWA : Gusesa l’AMICALE SARL

b. Kuri RCOM 415/08/HCC-RCOM 0646/07/TGI/NYGEUREGA : L’AMICALE SARLUREGWA : BENDA SamuelIKIBURANWA :

Usurpation de l’argent et des biens

communs dans la Société l’AMICALE SARL

Etre tenu responsable des pertes subies

suite aux actes de gestion

Dommages et intérêts

Frais de procédure et de recouvrement

ICYAREGEWE MU RUKIKO RW’IKIRENGA: “ Kujuririra urubanza RCOM 0414/08/HCC-0415/08/HCC-0416/08/HCC rwaciwe kuwa 15/04/2009 n’Urukiko Rukuru rw’Ubucuruzi i Kigali“

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IMANZA Z’UBUCURUZI

I. IMITERERE Y’URUBANZA

[1] Kuwa 03/10/1989, BENDA Samuel afatanyije na MUZATSINDA

imigabane ingana na 50%, bemeza ko BENDA aba Directeur-Gérant mu gihe cy’imyaka 2.

[2] Intambara iteye muri 1994, abanyamuryango barahunze bajyanye imwe mu mitungo ya sosiyete nk’amamodoka, babanza kujya muri Repubulika Iharanira Demokarasi ya Kongo (icyo gihe yitwaga Zaïre), nyuma bajya muri Kenya, sosiyete yabo ikomeza gukora ibikorwa by’ubucuruzi mu buhungiro, ndetse abayigize bakajya bakorana inama nk’uko bigaragazwa na raporo z’inama zo kuwa 31/07/1994, 31/09/1994, 20/10/1994 na 25/09/1995.

[3] Mu mwaka w’1995, BENDA yagiye muri Leta Zunze Ubumwe z’Amerika naho MUZATSINDA agaruka mu Rwanda, aba ariwe ukomeza gucunga umutungo wa sosiyete.

[4] Kuwa 18/10/2002, Me NKURUNZIZA François Xavier, Mandataire wari washyizweho n’Urukiko hamwe na MUZATSINDA bahuriye mu Nama Rusange Idasanzwe, bemeza ko MUZATSINDA abaye Directeur Gérant wa L’Amicale mu gihe cy’imyaka 2 kandi ko ahawe uburenganzira bwose ku micungire n’imikoreshereze ya konti za sosiyete.

[5] Kuwa 27/11/2002, Me MUGEMANA mu izina rya BENDA yandikiye MUZATSINDA ibaruwa imusaba kumugezaho raporo irambuye yerekana imikorere ya L’Amicale kuva muri Mutarama 1995. Muri iyo baruwa yavugaga ko BENDA yamwandikiye kenshi amusaba raporo y’imiterere ya sosiyete, ntagire icyo asubiza. Yavugaga nanone ko yakoresheje inama rusange idasanzwe rwihishwa kuko BENDA yatumijwe kuri adresi ya kera yo ku Gisozi kandi azi neza aho abarizwa muri E-U, ndetse ayikora atabimenyesheje umufasha we KAMANAYIRE wari wageze mu Rwanda kuwa 15/10/2002, babonanye kuwa 16/10/2002, akamubwira ko mu byamuzanye mu Rwanda harimo kwiga ku miterere ya sosiyete l’Amicale.


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[6] Mu nyandiko yo kuwa 17/12/2002, Me NKURUNZIZA François Xavier mu mwanya wa MUZATSINDA yasubije Me MUGEMANA, amubwira ko ingingo ya 13 y’amategeko agenga L’Amicale iha buri munyamuryango uburenganzira bwo kugenzura imari y’umuryango, ingingo ya 23 y’ayo mategeko igasobanura uwo raporo z’imari zishyikirizwa, hakaba ntaho hateganyijwe ko umunyamuryango cyangwa gérant aha undi munyamuryango raporo z’imari. Muri iyo baruwa Me NKURUNZIZA avuga kandi ko

bwo kumenya uko AMICALE ihagaze, ntawigeze amubuza kubikora ngo agenzure, nta n’uwo yigeze abaza ikibazo kijyanye n’umutungo wa L’AMICALE. Yavugaga nanone ko aboneyeho n’umwanya wo kumumenyesha ko ahanini umutungo wa sosiyete

MUZATSINDA raporo yawo. Ku bijyanye n’uko BENDA yandikiwe kuri adresi itariyo, yavuze ko ariyo yanditse kuri statuts kandi ko inama itumizwa igaterana hakurikijwe statuts.

[7] Kuwa 04/04/2003, Me MUGEMANA mu izina rya BENDA Samuel yatanze ikirego gisaba iseswa rya AMICALE kubera ukuntumvikana hagati y’abanyamuryango (mésintelligence grave ayant paralysé le fonctionnement de la société).

[8] MUZATSINDA nawe yaje gutanga ikirego gisaba ko BENDA

uruhare. Atanga n’ikindi kirego mu izina rya AMICALE gisaba ko BENDA agarura umutungo wa Sosiyété ngo yatwaye, akaryozwa igihombo cyaturutse ku bikorwa bye by’imicungire yawo.

II. IMIGENDEKERE Y’URUBANZA

a) MU RUKIKO RW’UBUCURUZI RWA NYARUGENGE

[9] Ibirego bya BENDA na MUZATSINDA byahurije hamwe mu Rukiko rw’Ubucuruzi rwa Nyarugenge kuwa 22/07/2008. Nyuma

ububasha bwo kubiburanisha, rubyohereza byose mu Rukiko Rukuru rw’Ubucuruzi.


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b) MU RUKIKO RUKURU RW’UBUCURUZI

[10] Urubanza rwandistwe kuri n° RCOM 0414/08/HCC- RCOM 0415/08/HCC- RCOM 0416/08/HCC.

[11] Mu iburanisha ryo kuwa 13/11/2008, Urukiko rwafashe icyemezo ku kibazo rwari rwagejejweho na Me MUGEMANA ko imanza zitari zikwiye guhuzwa, rwemeza ko zahujwe mu buryo bukurikije amategeko ngo kuko rumwe ruciwe ukwarwo byagira ingaruka ku zindi manza, rwemeza kandi ko icyo kibazo agitanze impitagihe kuko atajuririye icyemezo urukiko rubanza rwafashe cyo guhuza imanza.

[12] Urubanza mu mizi yarwo rwaburanishijwe kuwa 20/02/2009, MUZATSINDA wari waragobokesheje BCR mu rubanza avuga ko

[13] Urwo rubanza mu mizi yarwo rwaciwe kuwa 15/04/2009. Urukiko

cy’ubwumvikane cyigeze kiba muri sosiyete uretse kuba BENDA adashaka gutanga ibisobanuro ku mutungo wa sosiyete yakoresheje no ku mafaranga yashyize ku ma konte ye. Rwasobanuye kandi ko BENDA kuba abazwa umutungo wa sosiyete, aho kuwugarura cyangwa agire ibindi bisobanuro atanga, ahubwo agasaba ko sosiyete iseswa ari uburyo bwo guhunga ikibazo. Rwemeje ko BENDA agomba kugarura umutungo wa L’AMICALE uhwanye na 201.445.172 frw, akanishyura umusogongero wa Leta wa 8.057.806 frw n’amagarama y’urubanza ahwanye na 94.050 frw .

c) MU RUKIKO RW’IKIRENGA

[14] BENDA yajuririye urwo rubanza mu Rukiko rw’Ikirenga nk’uko bigaragazwa n’ikirego cyatanzwe mu ibaruwa Me MUGEMANA JMV yagejeje mu bwanditsi bw’Urukiko kuwa 12/05/2009, ikirego kikandikwa kuri N° RCOMA 0041/09/CS.


[15] Ubwo bujurire bwakorewe ibanzirizasuzumwa, Umucamanza wabishinzwe yemeza ko bwaje mu buryo n’inzira bikurikije amategeko.

[16] Urubanza rwaburanishijwe mu ruhame kuwa 23/09/2009, rusubukurwa kuwa 02/03/2010.

[17] Mu iburanisha ryo kuwa 23/09/2009, Me MUGEMANA yari ahagarariye BENDA, Me MUNDERERE yaburaniraga AMICALE, Me KAYITANA Dominique Savio aburanira MUZATSINDA ariko nawe ahibereye. Hari kandi na Me GATERA Gashabana ahagarariye BCR itari yahamagawe mu rubanza.

[18] Mu iburanisha ryo kuwa 02/03/2010, BENDA yari ahagarariwe na Me MUGEMANA afatanyije na Maître KAZUNGU, L’AMICALE yari ihagarariwe na Maître MUNDERERE Léopold, MUZATSINDA yari ahibereye ubwe kandi yunganiwe na Maître KAYITANA Dominique Xavio

[19] Me MUGEMANA JMV yasobanuye ko ubujurire bwa BENDA bushingiye ku mpamvu eshatu:

1. kuba urubanza rwa “dissolution“ n’imanza z’imitungo zarahujwe mu buryo bunyuranyije n’amategeko;;

2. kuba ikirego gisaba iseswa rya sosiyete hashingiwe ku bwumvikane buke cyarirengagijwe;;

3. kuba BENDA yarategetswe n‘Urukiko kwishyura amafaranga 201.445.172 frw rwirengagije ko imibare yagendeweho yakozwe n’umuntu MUZATSINDA yishyiriyeho ubwe, rwirengagije nanone ko ibyo MUZATSINDA yakoze byose binyuranyije n’amategeko kandi ko yanyereje imitungo ya Sosiyete.

[20] Me MUNDERERE uburanira L’Amicale, Me KAYITANA Dominique Savio na MUZATINDA nabo bahawe umwanya wo kugira icyo bavuga kuri ubwo bujurire, ndetse batanga


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n’ubujurire bwuririye ku bundi bugamije gusaba ko BENDA yategekwa kwishyura amafaranga yose basabye mu rwego rwa mbere, agategekwa kwishyura inyungu bavukijwe n’indishyi zinyuranye, Me MUGEMANA nawe ahabwa umwanya wo kwiregura ku bijyanye n’ubwo bujurire bwuririye ku bundi.

KU KIBAZO CYA CONNEXITÉ

[21] Ku kibazo cya “connexité“, Me MUGEMANA JMV yavuze ko ashingiye ku ngingo za 86, 85 z‘itegeko nº18/2004 ryo kuwa 20/06/2004 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’umurimo n’iz’ubutegetsi nk’uko ryahinduwe rikanuzuzwa kugeza ubu , n’iza 155 na 156 z‘Itegeko-Ngenga n° 01/2004 ryo ku wa 29/01/2004 rigena imitunganyirize, imikorere n’ububasha by’Urukiko rw’Ikirenga nk’uko ryahinduwe kandi rikuzuzwa kugeza ubu, asanga

buryo ziramutse ziciwe mu buryo butandukanye zishobora kuvuguruzanya.

[22] Yavuze ko mu rukiko rubanza, bafashe urubanza rwa “dissolution“ baruhuza n’urundi rwa “usurpation des biens“, kandi iki kirego cya nyuma ari “pénal“, kidashobora guhuzwa n’ikirego “civil“;; akaba abona nta connexité n’imwe irimo, ari yo mpamvu yifuza ko habanza kuburanishwa urubanza urwa “dissolution“ kuko ariwo muti wa biriya bibazo BENDA

[23] Me MUNDERERE yavuze ko umucamanza yasobanuye agaragaza ubusobekeranye buri hagati y’imanza, ko niba

kuba yarajuririye kiriya cyemezo.

[24] MUZATSINDA yavuze ko mu Rukiko rw’Ubucuruzi Me MUGEMANA yasabye ko izo manza zitahuzwa, naho bo basaba ko ziburanishirizwa hamwe, umucamanza afata


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icyemezo cyo kuzihuza, icyo cyemezo kikaba cyarabaye ndakuka kuko kitigeze kiijuririrwa.

[25] Me Dominique Savio nawe yavuze ko kuva Me MUGEMANA atarajuririye kiriya cyemezo, cyabaye ndakuka.

[26] Me MUGEMANA yabajiwe niba barajuririye kiriya cyemezo cyo guhuza imanza, asubiza ko kuva mu ntangiriro z’uru rubanza kugeza aho igeze urubanza rugeze, icyo kibazo yakomeje kukivuga.

KU BIJYANYE NA DISSOLUTION

[27] Me MUGEMANA yavuze ko Urukiko Rukuru rwafashe ibintu uko bitari kuko rwemeje ko BENDA yatanze ikirego gisaba iseswa cyatanzwe nyuma yo gusabwa kugarura umutungo wa sosiyete ngo yatwaye, bikaba byari uburyo bwo guhunga ikibazo, rwirengagije ko urubanza rwa “dissolution“ ari rwo rwatangiye mbere mu mwaka wa 2003, izindi manza ziza nyuma mu mwaka wa 2007 zirushamikiraho, akaba yibaza impamvu izo manza za nyuma ari zo zaburanishwa mbere.

[28] Yasobanuye ko hagati y’abanyamuryango habaye ubwumvikane buke bukomeye (mésintelligence grave) butuma sosiyete idashobora gukora.

[29] Yatanze ingero zitandukanye z’ubwo bwumvikane buke : 1. nko kuba MUZATSINDA ava muri Kenya yaratahukanye

“situation“ y’imyenda Leta y’u Rwanda yari ibereyemo sosiyete L’Amicale sarl ingana na 210.103.346 frw, akaba yarakomeje kwishyuza yishyirira mu mufuka we aho kurangiza umwenda sosiyete yari ibereyemo BCR SA ;;

2. nko kuba MUZATSINDA yarakoresheje Inama Rusange idasanzwe idakurikije amategeko kugira ngo ashobore guheza BENDA muri sosiyete, yigira Directeur Gérant wayo aniha uburenganzira bwo kubikuza amafaranga atagira ingano ;;


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3. nko kuba nanone yarasabwe kenshi kugaragaza umutungo wa sosiyete uhagaze ntahabwe igisubizo, nyuma yamusaba raporo, aho kugira ngo asubize kubyo yamubazaga, ahubwo

wa L’Amicale.

[30] Yasobanuye ko MUZATSINDA akoresheje ububasha yihaye, yashatse kubikuza 48.000.000 frw muri Banki ya Kigali, umufasha wa BENDA, KAMANAYIRE amenya ko icyo gikorwa cy’ubujura kigiye kuba yandikira Banki ibaruwa yo kuwa 19/11/2002 asaba ko konti yaba ifunzwe, MUZATSINDA aregera Urukiko rwa Mbere rw’Iremezo, urubanza ruburanishwa BENDA ataruhamagawemo kandi

atsinze, BENDA ararutambamira.

[31] Yavuze ko ubwo bumvikane buke bwatumye sosiyete idashobora gukomeza gukora (paralysie totale du fonctionnement de la société), kandi ko ikibazo cy’iseswa (dissolution) ari ikibazo cy’indemya gihugu (ordre public) ku buryo iryo seswa ridashobora guhagarikwa n’ingingo iyariyo yose.

[32] Yarangije asaba Urukiko guha agaciro ubujurire bwa BENDA, Société l’Amicale igaseswa hashingiwe ku ngingo ya 43 y‘itegeko n°06/1988 ryo kuwa 12 gashyantare 1988 ryerekeye itunganya ry‘amasosiyete y‘ubucuruzi, hagashyirwaho ba liquidateurs, MUZATSINDA nawe akabazwa ibyo yatwaye muri sosiyete kuko ibyakozwe byose binyuranyije na statut ya sosiyete.

[33] Me MUNDERERE yavuze ko yibaza impamvu Me MUGEMANA akomeza gutsimbarara ku iseswa rya Société l’Amicale kandi urukiko rwarasobanuye ko BENDA agomba kwishyuzwa amafaranga yatwaye Société l’Amicale, akaba asanga mbere y’uko hasuzumwa urubanza rwa “dissolution“, habanza hagasuzumwa urubanza asabwamo kugarura amafaranga yajyanye.


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[34] Me KAYITANA yavuze ko BENDA na MUZATSINDA ntacyo mu by’ukuri bapfa cyatuma sosiyete yabo L‘Amicale iseswa, ibyo bikagaragazwa n’ibaruwa yo kuwa 27/11/2002 Maître MUGEMANA yanditse, ahavugwa ko Amicale yakoraga, igatanga imisoro ya Leta, akaba yibaza aho Me MUGEMANA avana iby‘uko batumvikana, kandi bigaragara ko kuba BENDA ari hanze bitigeze bibuza Société l’Amicale gukomeza gukora.

[35] Yakomeje avuga ko iryo seswa ryakorwa hakurikijwe ibyo bumvikanye muri statut za Société l’Amicale, ko ariko BENDA agomba kubanza kugarura amafaranga yatwaye, MUZATSINDA nawe akagarura ayo abazwa, sosiyete ikabona guseswa;; akaba asaba ko iyo baruwa yo kuwa 27/11/2002 yahabwa agaciro.

[36] MUZATSINDA nawe yavuze ko asanga ibyo Me

kuko za“correspondences“ agirana na BENDA zerekana ko sosiyete igikomeza, ikaba idashobora gusenywa n’uko we adashaka kuza mu Rwanda.

[37] Yakomeje avuga ko ingingo ya 10 ya statuts za Société l’Amicale, isobanura ko “umuryango udashobora gusenyuka kubera urupfu, kuvamo, kubuzwa, igihombo cyangwa kudashobora kurangiza amasezerano by’umwe mu banyamuryango“;; akaba yumva BENDA yasubiza amafaranga yatwaye ayakuye kuri compte ya sosiyete akayashyira kuri compte ye bwite;; ko rero kuba asabwa kiyagarugarura, akaba atari impamvu yo gusesa sosiyete.

KU BIJYANYE N‘AMAFARANGA 201.445.172 FRW BENDA YATEGETSWE KWISHYURA NO KUBIJYANYE N‘‘UBUJURIRE BWA MUZATSINDA NA SOCIÉTÉ L’AMICALE BWURIRIYE KU BWA BENDA


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[38] Maître MUGEMANA yavuze ko umucamanza wa mbere atitaye ku ngingo BENDA yatanze agaragaza ko abantu bari batacyumvikana, nta Assemblée Générale yashoboraga gukorwa, nta directeur bashobora gushyiraho uretse ko MUZATSINDA yafashe “expert comptable“ akiyandikira imibare itagira gihamya, akemeza ko sosiyete yungutse nta

guha iyo mibare agaciro yakozwe mu buryo butubahirije statuts ya sosiyete n‘ amategeko agenga ama sosiyete y‘ubucuruzi.

[39] Me MUNDERERE yavuze ko bitumvikana impamvu Me MUGEMANA atemera audit yakozwe , nyamara akiyibagiza ko ariwe wari wayisabye nk’uko bigaragara mu ibaruwa Maître MUGEMANA yandikiye Maître NKURUNZIZA François Xavier kuwa 27/11/2002.

[40] Ku bijyanye n’amafaranga BENDA yaciwe n’Urukiko, Me MUNDERERE yasobanuye ko ayo mafaranga yaturutse ku rupapuro ruri muri dosiye BENDA ubwe yiyandikiye ari kuri Goma mu mwaka wa 1994.

[41] Yakomeje avuga ko muri ayo mafaranga BENDA yaciwe n‘Urukiko hari 11.000.000 Frw ya Caritas, ayavuye mu nzoga zacuruzwe BENDA adahakana, amakaziye y’inzoga BENDA yemera ko ariwe wayatwaye akayajyana UVIRA, amafaranga 87.000.000 Frw aturuka ku bukode bw‘imodoka yajyanye muri Kenya akazikodesha, amafaranga Amicale yagurije BENDA Samuel bagiye gufata ibintu bye n’ibindi.

[42] MUZATSINDA nawe yahawe ijambo, asobanura ko ubujurire bwuririye ku bundi batanze bugamije gusaba amafaranga akurikira:

-inyungu za 18% z’ubukererwe ku mafaranga 201.445.172 Frw BENDA yari yatsindiwe yagombaga kuba yarishyuwe muri gicurasi 2009 zingana na 21.151.743 Frw, yose hamwe akaba 201.445.172 Frw + 21.151.743 Frw = 222.596.915 Frw,


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-amafaranga RUTAGENGWA Emmanuel wo muri Cabinet d’Audit NURIA asobanuye mu mbonerahawe yo kuwa 20/10/2009 ateye atya:

-1.680.000 Frw aboneka mu ibaruwa yo kuwa 09/12/1993 abanyamuryango bombi bandikiye Ordonateur Trésorier;;- 23.995.515 Frw akomoka ku gufungisha konti ya sosiyete muri Banki ya Kigali;;-157.979.,925 Frw BENDA Samuel yashyize kuri konti ye aho kuyashyira kuri konti ya sosiyete.-5.450.000 Frw BENDA avuga ko yashyize kuri konti ya Société l’AMICALE muri BCR Gisenyi ariko atagaragara kuri historique.-800.000 Frw BENDA yashyize kuri konti ye ya BK (Banque de Kigali) Gisenyi nkuko bigaragara kuri raporo y’inama yakorewe I Goma kuwa 31/09/1994.- 21.750.965 Frw asobanuwe mu nyandiko yo kuwa 01/02/2009 yashyizweho umukono na NDAYISABA Olivier wo muri cabinet SODIS sarl yitwa “Les charges

20/11/2002 au 08/09/2004“, akomoka ku mafaranga 49.039.689 Frw yari kuri compte ya sosiyete muri BK igihe yafungishwaga n’umugore wa BENDA kuwa 20/11/2002 .-2.000.000 F y’indishyi kubera ibyo yagiye atakaza.

[43] Yarangije avuga ko andi mafaranga Urukiko Rukuru rw’Ubucuruzi rwabahaye ayemera, akaba asaba ko Urukiko rw’Ikirenga rwategeka BENDA kwishyura ariya mafaranga société l‘Amicale idasheshwe, yaba yifuza kuvanamo imigabane ye, iyo migabane ikazafatwa n’abandi.

[44] Me MUGEMANA yongeye guhabwa ijambo, avuga ko ibaruwa bagenzi be bavuga yo kuwa 27/11/2002 yari “mise en demeure“ yahaga MUZATSINDA amusaba kumugaragariza uko umutungo wa sosiyete uhagaze;; ko nyuma yaho, kuwa 2/03/2003, ari bwo yatanze ikirego.


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[45] Ku bijyanye n’amafaranga bagenzi be bavuga ko BENDA agomba kugarura muri Sosiyete L’AMICALE, yavuze ko BENDA nawe, bitewe n‘uko atazi uko sosiyete ihagaze, hari ibyo asaba MUZATSINDA, nka 111.000.000 Frw MUZATSINDA yishyuwe, imodoka, amamashini;; ko iyo biteranyije byose birenga amafaranga 200.000.000.

[46] Yakomeje avuga ko ibyo bagenzi be bavuga ari ibintu by’amagambo, ko nta kuntu bavuga ko MUZATSINDA na

nkiko z’u Rwanda, hakaba harabaye “tentative“ yo kubunga bikannanirana;; MUZATSINDA akaba yarashatse gufungisha BENDA ntibifate, akaba ashaka gufatisha mu butegetsi umutungo we bwite.

[47] Yongeyeho ko ibyo kuvuga ko BENDA yavanamo

BENDA yaba ariwe wava muri sosiyete.

[48] Yarangije avuga ko BENDA atemera imibare yatanzwe na audit yashyizweho na MUZATSINDA wenyine, ko rero “à titre subsidiaire“ asaba ko hashyirwaho “un auditeur indépendant“.

[49] Ababuranyi bose basabwe gufata ijambo rya nyuma mbere y’uko iburanisha ripfundikirwa, Me MUNDERERE asaba ko hazakurikizwa imyanzuro yatanze;; MUZATSINDA avuga ko atemera ko société l’AMICALE yaseswa kuko nta ngaruka byagirira BENDA iramutse ikomeje gukora, akaba akomeje gusaba ko BENDA yagarura amafaranga yasahuye Société l’Amicale .

[50] Nyuma yo kumva imiburanire y’ababuranyi, Urukiko rwashoje iburanisha, rumenyesha ababuranyi ko urubanza ruzasomwa kuwa 02/04/2010, uwo munsi haba ikiruhuko cy’uwa Gatanu Mutagatifu, rusaba Ubwanditsi bw’Urukiko


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kuzamenyesha ababuranyi igihe bazazira gusomerwa, aribwo nyuma yo kwiherera rukijije urubanza mu buryo bukurikira kuwa 07/05/2010.

III. UKO URUKIKO RUBIBONA.

[51] Ikibazo cya mbere kigomba gusuzumwa mu bujurire imbere y’Urukiko rw’Ikirenga, ni icyo kumenya niba ikirego cya BENDA cy’iseswa rya L’AMICALE kitagomba guhuzwa n’ibirego byatanzwe na MUZATSINDA byerekeye umutungo wa L’AMICALE asaba ko BENDA agarura.

[52] Ikibazo cya kabiri ni icyo kumenya niba société L’AMICALE igomba guseswa kubera ukutumvikana kw’abanyamuryango.

[53] Ikibazo cya gatatu ni icyo kumenya niba hari amafaranga BENDA agomba kubanza kugarura muri Sosiyete.

Ese ikirego cya BENDA cyerekeye iseswa rya L’AMICALE ntikigomba guhuzwa n’ibirego byatanzwe na MUZATSINDA byerekeye inyerezwa ry’umutungo wa sosiyete?

[54] Urukiko rw’Ubucuruzi rwa Nyarugenge rwafashe icyemezo cyo gufatanya imanza, rusobanura ko izo manza zisobekeranye ku buryo icyemezo cya rumwe gishobora kugira ingaruka ku rundi ziramutse zitaburanishirijwe mu rubanza rumwe.

[55] Urukiko Rukuru rw’Ubucuruzi rwasuzumye ikibazo rwari rugejejweho na Me MUGEMANA wavugaga ko imanza zahujwe mu buryo bunyuranyije n’amategeko, rwemeza ko rudashobora kuzitandukanya kuko BENDA atigeze abijuririra.


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[56] Muri uru rukiko Me MUGEMANA yongeye kubyutsa ikibazo ariko Urukiko rusanga ubujurire bwe kuri iyo ngingo

cyafashwe n’umucamanza wa mbere wahuje imanza.

ESE SOSIYETE L’AMICALE IGOMBA GUSESWA?

[57] Itegeko n°06/1988 ryo kuwa 12 gashyantare 1988 ryerekeye itunganya ry’amasosiyete y’ubucuruzi nk’uko ryagiye rihindurwa riteganya mu nteruro yaryo ya mbere (Titre 1), mu mutwe wa 8, ingingo zirebana n’iseswa (dissolution) naho mu mutwe wa 10, rikaba riteganya ingingo zirebana n‘iyegeranyirizwa ry‘umutungo wa sosiyete iri mu iseswa uzagabagabanywa abanyamuryango (liquidation).

[58] Iryo tegeko n°06/1988 ryo kuwa 12 gashyantare 1988 ryerekeye itunganya ry‘amasosiyete y‘ubucuruzi ryavanyweho n’itegeko n°07/2009 ryo kuwa 27/04/2009 ryerekeye amasosiyete y‘ubucuruzi nk’uko bivugwa mu ngingo ya 386 y’iryo tegeko iteganya ko ingingo zose z’amategeko abanziriza iri kandi zinyuranye na ryo zivanyweho“.

[59] N’ubwo ariko iri tegeko n°07/2009 ryo kuwa 27/04/2009 ryavanyeho itegeko rya kera n°06/1988 ryo kuwa 12 gashyantare 1988, riteganya mu ngingo yaryo ya 379 ko “Ibikorwa byose bijyanye n‘imiburanishirize y‘imanza cyangwa ibindi byose byari byaratangiye mbere cyangwa byarimo bikorwa mbere y‘uko iri tegeko ritangira gukurikizwa bigomba gukomeza hakurikijwe itegeko n° 06/1988 ryo kuwa 12 Gashyantare 1988 ritunganya amasosiyete y‘ubucuruzi“.

[60] Urukiko rusanga rero imisuzumire y’ikibazo cy’iseswa rya Société l’Amicale igomba gukorwa hagendewe ku itegeko n° 06/1988 ryo kuwa 12 Gashyantare 1988 ritunganya amasosiyete y’ubucuruzi kuko urubanza rwatangiye kuburanishwa mbere y’uko hatangazwa itegeko n°07/2009 ryo kuwa 27/04/2009 ryavuzwe haruguru.


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[61] Ku bijyanye noneho no kuba Sosiyete y’ubucuruzi yaseswa, ingingo ya 43 y‘itegeko n°06/1988 ryo kuwa 12 gashyantare 1988 ryerekeye itunganya ry’amasosiyete y’ubucuruzi, mu gace kayo ka 4, iteganya ko “isosiyete iseswa iyo icyemezo cy‘urukiko gifashwe bisabwe n‘ugize isosiyete mu gihe batumvikana“.

[62] Ku bijyanye n’uko kutumvikana, abahanga mu mategeko nka Philippe Merle na Anne Fauchon, mu gitabo cyabo kitwa “Droit Commercial, Sociétés commerciales“7 basobanura ko ukutumvikana (mésintelligence grave) ari impamvu koko yatuma sosiyete iseswa, ko ariko inkiko zigomba kubyitondera mbere yo kubyemera, zikaba zabyemera, ari uko ukutumvikana kuba kwatumye sosiyete idashobora gukora8.

[63] Abo bahanga bakomeza bavuga ariko ko iseswa rigomba kwemezwa n’Urukiko mu gihe ukutumvikana hagati y’abanyamuryango gukomeye ku buryo gutuma nta gikorwa sosiyete ishobora gukora, ibyo baregana ( nk‘ibijyanye n’inyerezwa ry’umutungo cyangwa gushaka kwikubira mu buryo butaribwo umutungo wa sosiyete,) bikaba byerekana ko nta bushake bugihari bwo gukomeza gukorana, muri ubwo buryo bwose, umutima wo gufatanya (affectio societatis ) ukaba wagiye, bigatuma sosiyete idashobora gukomeza kubaho9.

7 Philippe Merle na Anne Fauchon, mu gitabo cyabo kitwa „Dro-it Commercial, Sociétés commerciales“, Dalloz, 8è édition, 2001, p.126, n°1138 Le second motif, visant la mésentente entre associés-autrefois, on parlait de mésintelligence- est beaucoup plus souvent invoqué….. Mais les tribunaux ne font droit à ces demandes de dissolution qu’avec beaucoup de réserve:

La mésentente doit paralyser le fonctionnement de la société. Un simple désaccord entre associés ne concernant que des

9En revanche, la dissolution doit être prononcée….lorsque la mésen-


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[64] Urukiko rusanga ibimenyetso byuzuzanya byerekana ko hagati ya BENDA na MUZATSINDA hari ukutumvikana gukomeye (mésintelligence grave-absence d’“affectio societatis“):

Kuba abanyamuryango, kuva aho batandukaniye muri Kenya, mu mwaka wa 1995, umwe akajya muri Amerika, undi akagaruka mu Rwanda, batarigeze baterana mu nama rusange (assemblée générale), nyamara ingingo ya 19 y’amategeko shingiro ya Société l’Amicale iteganya „inama rusange isanzwe iterana buri mezi atandatu…“.

Kuba BENDA atemera ko MUZATSINDA yatorewe kuba Diregiteri Gérant mu nama idasanzwe yo kuwa18/10/2002 yari yatumijwe na Maître NKURUNZIZA François Xavier, Mandataire wari washyizweho n’Urukiko.

Kuba abanyamuryango, kuva aho batandukaniye muri Kenya, mu mwaka wa 1995, nta barura ry’ibyo Société l’Amicale itunze n’ibyo igomba kwishyura (inventaire général de l’actif et du passif) ryigeze rikorwa n’umucunga mutungo (Gérant);; ndetse hakaba nta Bilan na konti yerekana icyo Société l’Amicale yungutse, cyangwa

za 23 na 24 z’amategeko shingiro ya Société l’Amicale ziteganya ko bigomba gukorwa buri mwaka, bikamurikirwa Inama Rusange kugira ngo yemeze ko bikozwe neza, inemeze ko Diregiteri gérant yasohoje imirimo ye neza.

tente entre associés est tellement grave qu’elle interdit en pratique la moindre activité sociale, et que les dénonciations (détournement de stock, tentative d’appropriation abusive d’éléments d’actif) démon-trent qu’il n’y a plus de volonté de collaboration commune. Dans toutes ces hypothèses, la disparution de l’affectio societatis ne per-met plus à la société de survivre


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Kuba abanyamuryango baragiye bandikirana amabaruwa anyuranye yerekana ko batumvikana ku migendekereze ya sosiyete yabo, nk’ibaruwa BENDA yandikiye MUZATSINDA kuwa 15/07/2002 yerekana ko yamucuze ku mutungo wa Société l’Amicale bafatanyije urimo imodoka zabaga muri KENYA (Eldoret);; nk’ibaruwa yo kuwa 27/11/2002 Me MUGEMANA, abitumwe na BENDA, yandikiye MUZATSINDA amusaba raporo y‘uko Société l’Amicale ihagaze, ku mugereka w’iyo baruwa, akaba yarashyizeho lisiti y’ibibazo yifuza gusubizwa, birimo abantu bishyuye sosiyete, abo sosiyete yishyuye, ibyerekeye amamodoka na compte bya sosiyete n’indi mitungo….

-Kuba batumvikana ku mikoreshereze ya za konti za sosiyete nk’uko bigaragazwa n’urubanza MUZATSINDA yarezemo BK nyuma y’uko umugore wa BENDA asabye iyo banki kuba ifunze konti ya Société l’Amicale mu gihe ibibazo hagati y’abanyamurynago bitarakemuka, BENDA akarutambamira.

[65] Urukiko rusanga kandi ubwo bwumvikane buke butuma sosiyete idashobora gukora kugeza aho nta nama rusange zitumizwa, nta raporo z’umutungo zitangwa, nta cyizere kiranga abanyamuryango ku byerekeye imikoreshereze y’umutungo, bityo ikaba igomba guseswa nk’uko biteganywa mu ngingo ya 43 y‘itegeko n°06/1988 ryo kuwa 12 gashyantare 1988 yasobanuwe haruguru, bikaba bishimangirwa n’abahanga mu mategeko.

[66] Urukiko rusanga rero guhera uru rubanza ruciwe izina L’AMICALE SARL“ rigomba kujya rikurikirwa n’amagambo “EN LIQUIDATION“ nk’uko bisobanurwa mu ngingo ya 51 y‘itegeko n°06/1988 ryo kuwa 12 gashyantare 1988 ryerekeye itunganya ry‘amasosiyete y‘ubucuruzi.

ESE BENDA AGOMBA KUBANZA KUGARURA UMUTUNGO MURI SOSIYETE MBERE Y’UKO ISESWA?


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[67] Ingingo ya 39 y‘itegeko n°06/1988 ryo kuwa 12 gashyantare 1988 ryerekeye itunganya ry‘amasosiyete y‘ubucuruzi ivuga ko “buri mwaka, abashinzwe kuyobora isosiyete bagomba kwerekana uko umutungo wayo wifashe no gukora raporo y’imigendekere y’isosiyete muri uwo mwaka ushize. Iryo barura ry’umutungo na raporo bigomba kugezwa ku nama rusange mu mezi atandatu akurikira isozwa ry’umwaka“.

[68] Ingingo ya 23 ya statut ya L’AMICALE nayo iteganya ko “umuryango utunze n’ibyo ugomba kwishyura, agakora

atandatu ageza ku Nama Rusange imiterere y’umutungo n’imicungire by’umuryango, naho ingingo ya 24 igateganya ko “y’urwunguko n’ibyahombye bikozwe neza.(….) ikemeza

yarangije umurimo we“.

[69] Nanone ingingo ya 18 ya statut ivuga ko Directeur gérant agomba guha raporo irambuye Inama Rusange, akanasubiza ibibazo byose abajijwe n’abanyamuryango.

[70] Izo ngingo zose zimaze kuvugwa zumvikanisha uruhare

ya sosiyete y’ubucuruzi, zikumvikanisha cyane cyane ko imyifatire ye igomba kurangwa no gukorera mu mucyo.

[71] Ikigaragarira Urukiko n’uko kuva MUZATSINDA ayobora sosiyete mu mwaka wa 1995, nta raporo yigeze ageza ku Nama Rusange igaragaza ibyo umuryango utunze n’ibyo ugomba kwishyura, bilan na konti y’urwunguko n’ibyahombye kugira ngo yemeze ibikubiyemo, ahabwe “décharge“, hakaba nta n’ikigaragaza muri dosiye ko yatumije BENDA mu nama rusange ngo yange kwitaba cyangwa kwohereza umuhagarariye.


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[72] Urukiko rusanga ndetse “audit“ kuri “ yakozwe na

SAFEP SARL ibisabwe na MUZATSINDA atari inyandiko yashingirwaho kugira ngo BENDA agire icyo aryozwa nk’uko MUZATSINDA abisaba, kuko ikibazo cy’ubwumvikane buke

akaba atarabanje kwemeranya na BENDA k’ugomba gukora “audit“ no kuri “procédure“ igomba gukurikizwa.

[73] Urukiko rusanga iyo nenge ari nayo ituma rudaha agaciro urwandiko rwo kuwa 01/02/2009 rwakozwe n’uwitwa NDAYISABA Olivier wo muri Cabinet SODIS n’urwo kuwa 20/10/2009 rwakozwe n’uwitwa RUTAGENGWA Emmanuel wo muri Cabinet NURIA.

[74] Naho ku bijyanye n‘inyandiko-mvugo z’inama zabereye muri Kongo no muri Kenya BENDA na MUZATSINDA bari mu buhungiro, Urukiko rusanga zigaragaza gusa uko umuntungo wa sosiyete wakoreshejwe muri kiriya gihe, uwafashe amafaranga, aho yabitswe n‘ ibyemezo byafashwe, zikaba ari inyandiko zarebwa hasuzumwa aho umutungo wa sosiyete uherereye nk’uko harebwa izindi nyandiko zerekeye imikoreshereze y’umutungo wa sosiyete.

[75] Hashingiwe rero ku bimaze gusobanurwa byose haruguru, Urukiko rurasanga ibirego byatanzwe na MUZATSINDA mu izina rye bwite no mu izina rya Société L’AMICALE nta

[76] Urukiko rurasanga ahubwo kuva L’AMICALE isheshwe MUZATSINDA Emmanuel agomba guhagarika imirimo yakoraga nka Gérant, hagatangizwa ibikorwa bijyanye n‘iyegeranya n’igabanya ry‘umutungo wa sosiyete nk’uko biteganywa mu mutwe wa 10 w‘itegeko n°06/1988 ryo kuwa 12 gashyantare 1988 ryerekeye itunganya ry‘amasosiyete y‘ubucuruzi kuko ari wo muti nyakuri watuma umutungo wa sosiyete ugabanywa mu buryo bwubahiriza amahame


n’amategeko agenga amasosiyete, ikindi cyemezo cyose cyafatwa kikaba ahubwo cyatuma hakomeza kuba ubushyamirane hagati y’abanyamuryango .

[77] Urukiko rurasanga kandi mu itegeko n°07/2009 ryo kuwa 27/04/2009 ryerekeye amasosiyete y‘ubucuruzi, hateganywamo urwego rw‘Umwanditsi Mukuru w’Ikigo cy’Igihugu gishinzwe iyandikisha mu by’Ubucuruzi (Registraire Général), mu nshingano ze hakaba harimo ibijyanye n‘ikurikirana ry’impinduka zose zikomeye mu isosiyete (ubuyobozi, imari shingiro, ivugururwa, iseswa, irangizamutungo, ikurikirana ry’igihombo, abanyamigabane), muri uru rwego, Urukiko rukaba rusanga uwo Mwanditsi Mukuru agomba gukurikirana iseswa rya sosiyete l’Amicale ryemejwe muri uru rubanza.

IV. ICYEMEZO CY’URUKIKO RW’IKIRENGA

[78] RWEMEYE kwakira ubujurire bwa BENDA kuko bwaje mu nzira no mu buryo bukurikije amategeko.

[79] RWEMEJE

[80] RWEMEYE kwakira ubujurire bwa MUZATSINDA n’ubwa Société l’Amicale bwuririye ku bwa BENDA kuko bwaje mu nzira no mu buryo bukurikije amategeko.

[81] RWEMEJE

[82] RUVUZE ko urubanza rwajuririwe ruhindutse mu ngingo zarwo zose.

[83] RWEMEJE ko Société l’Amicale isheshwe kubera ukutumvikana kw’abanyamuryango .

[84] RUTEGETSE ko guhera isomwa ry’urubanza, izina rya sosiyete L’AMICALE rigomba gukurikizwa n’amagambo “EN LIQUIDATION“.


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[85] RUTEGETSE ko imirimo MUZATSINDA Emmanuel yakoraga nka Gérant ibaye ihagaze, hagatangizwa ibikorwa bijyanye n‘iyegeranya n’igabanya ry‘umutungo wa sosiyete.

[86] RUTEGETSE Umwanditsi Mukuru w’Ikigo cy’Igihugu gishinzwe iyandikisha mu by’Ubucuruzi (Registraire Général), gukurikirana iseswa rya sosiyete l’Amicale ryemejwe n’uru Rukiko.

[87] RUTEGETSE ko amafaranga y’amagarama y’urubanza

ikayatanga mu gihe gitegetswe, itayatanga akavanwa mu byayo ku ngufu za Leta.

RUCIWE RUTYO KANDI RUSOMEWE MU RUHAME NONE KUWA 07/05/2010 N’URUKIKO RW’IKIRENGA RUGIZWE NA: NYIRINKWAYA IMMACULEE, PEREZIDA, HATANGIMBABAZI FABIEN NA MUNYANGERI NGANGO INNOCENT ABACAMANZA;; BAFASHIJWE NA UWARUGIRA JEAN BAPTISTE, UMWANDITSI W’URUKIKO.

NYIRINKWAYA ImmaculéePEREZIDA

MUNYANGERI NGANGO Innocent HATANGIMBABAZI Fabien.Umucamanza Umucamanza

UWARUGIRA Jean BaptisteUMWANDITSI W’URUKIKO


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urukiko rw’ikirenga, ruri i kigali, …itegeko.com/jurisprudence/wp-content/uploads/2015/... ·...

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