- Kenyan Court of Appeal issued a judgment on Civil Appeal Nos. E003 of 2023, and E016, E021, E049, E064, and E080 of 2024
- Finance Act, 2023 was found unconstitutional
- Challenges included doubling of VAT on fuel and housing levy
- High Court found housing levy unconstitutional
- Court of Appeal found Parliament failed to provide reasons during public participation process
- Failure to comply with constitutional dictate rendered Finance Act, 2023 unconstitutional
- Process leading to enactment of Finance Act, 2023 was flawed and in violation of the Constitution
- Various provisions of Finance Act, 2023 were deemed unconstitutional
Source: news.bloombergtax.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
