La MRA Déboutée par la Cour Suprême

10 years, 4 months ago - January 22, 2012
La Mauritius Revenue Authority (MRA) a perdu son appel en Cour suprême contre 20 hôtels et restaurants.

Ces derniers contestaient le paiement de la Hotel and Restaurant Tax au taux de 10 %.  Parmi ces établissements, le Touessrok Hotel, le Saint Géran, la Plantation et la Bonne Marmite, entre autres.

La Cour a maintenu la décision de l’Assessment Review Committee (ARC) qui avait statué que cette taxe devait être calculée au moment où l’argent pour les prestations de services était encaissé et non au moment où les services étaient rendus.Le Senior Puisne Judge Keshoe Parsad Matadeen et le juge Gérard Angoh soulignent dans leur jugement qu’ils sont « surpris » par la position adoptée par la MRA dans ce cas précis.

 

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