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  • Article

    The Supreme Court Of Mauritius Re-Affirms Its Pro-Arbitration Approach

    The MCB Case concerned a claim for damages that The Mauritius Commercial Bank Ltd (MCB) lodged before the Supreme Court against UBS AG, Singapore Branch (UBS Singapore) and UBS for breach of contract.
    MauritiusWealth Management
    Appleby
    Appleby
  • Article

    Mauritius Supreme Court Rules On Eligibility To Claim Partial Exemption

    The Supreme Court of Mauritius overturned, on 31 January, an ARC decision in favour of the taxpayer in a judgment that confirmed that companies are entitled to the 80% income exemption even where the income does not originate from CIGA.
    MauritiusTax
    The Sovereign Group
    The Sovereign Group
Article

Supreme Court Ruling In Alteo Energy Ltd: Pivotal For Mauritius' Partial Exemption Tax Regime

The recent Supreme Court decision in Alteo Energy Ltd ("AEL") v Assessment Review Committee & Anor (2025 SCJ 47) provides welcome clarity on the application of Mauritius...
MauritiusTax
ENS
ENS
  • Article

    The Privy Council Upholds The Court Of Appeal Of Mauritius On The Autonomy Of Letters Of Credit

    In Mauri Garments Trading and Marketing Limited v The Mauritius Commercial Bank Limited the Judicial Committee of the Privy Council reiterated the fundamental principle that "[b]anks are not concerned with the rights or wrongs of the underlying disputes [between parties] but only with the performance of the obligations which they themselves have confirmed."
    MauritiusWealth Management
    Appleby
    Appleby
  • Article

    State Sovereignty In Civil And Commerical Litigation

    By way of background, Mauritius does not have any legislation which provides for state immunity and is not party to the United Nations Convention on Jurisdictional Immunities of States and their Property (the "Convention").
    MauritiusLitigation, Mediation & Arbitration
    Juristconsult Chambers
    Juristconsult Chambers
  • Article

    Summary Of Recent Case Law In Mauritius

    On 2 August 2017, the Industrial Court of Mauritius (Industrial Court) awarded a historic amount of MUR 100,000 [± USD 3,000] as security of costs. This decision is significant in three respects.
    MauritiusLitigation, Mediation & Arbitration
    Appleby
    Appleby
  • Article

    The Supreme Court Of Mauritius Concludes That A Regulatory Authority Can Be Held Liable For Damages For Unfair Competition By Market Players

    MT was the sole provider of land line services within Mauritius as well as international communications to and from Mauritius.
    MauritiusAntitrust/Competition Law
    BLC Robert
    BLC Robert
  • Article

    A Trade Mark Opposition In Mauritius

    It’s not often that we get an opportunity to report on trade mark decisions in Mauritius.
    MauritiusIntellectual Property
    ENS
    ENS
  • Article

    Dual Remedies Afforded Against The Granting Of Injunctions

    Following an ex parte application for an interim injunction before the Judge in Chambers by Super-Max Mauritius ("Super-Max")...
    MauritiusLitigation, Mediation & Arbitration
    Appleby
    Appleby
  • Article

    Tax Disputes And The Dangers Of Miscalculating Statutory Limitation Periods

    The recent Supreme Court judgment of AAWM Services Ltd (In Liquidation) v. Assessment Review Committee & D.G. Mauritius Revenue Authority delivered on the 23 June 2023 once again highlighted...
    MauritiusLitigation, Mediation & Arbitration
    Orison Legal
    Orison Legal
  • Article

    La Cour Ordonne De Ne Pas S'excuser Pour L'agressivité Des Avocats. Centurion Law Group Et NJ Ayuk L'emportent Dans L'affaire Du Fils Du Puissant Ministre De Guinée Équatoriale, Delphin Mocache Massoko

    Le 13 décembre 2022, la cour d'appel d'Afrique du Sud a décidé que ni M. NJ Ayuk ni le Centurion Law Group ne devaient présenter d'excuses formelles...
    MauritiusLitigation, Mediation & Arbitration
    Centurion Law Group
    Centurion Law Group
  • Article

    Are Our Courts Tilting Towards Procedural Flexibility?

    In a significant decision reaffirming the principle that procedural technicalities should not override substantive justice, the Court of Civil Appeal allowed...
    MauritiusCorporate/Commercial Law
    Appleby
    Appleby
  • Article

    Katra Holdings Ltd V Standard Chartered Bank (Mauritius) Ltd [2024] UKPC 8 – Case Summary

    The case revolved around a bank loan which had been made as part of a wider series of transactions in relation to a share sale agreement. The main question was whether the loan...
    MauritiusCorporate/Commercial Law
    Appleby
    Appleby
  • Article

    Supreme Court Of Mauritius: No Mandate, No Case

    In the case of Syndicat des Co-Propriétaires de la Tourelle Ocean View Residence Mauritius v The District Council of Black River & Anor (2025 SCJ 213), the Supreme Court of Mauritius...
    MauritiusLitigation, Mediation & Arbitration
    ENS
    ENS
  • Article

    Marie Henri Dominique Galea V/s The ARC & The MRA [2025] UKPC 17

    In a judgment dated 8 April 2025, the Judicial Committee of the Privy Council allowed the appeal of the taxpayer, Marie Henri Dominique Galea against the decision of the Supreme Court of Mauritius which had maintained the ruling of the Assessment Review Committee ("ARC").
    MauritiusTax
    CMS Prism
    CMS Prism
  • Article

    Arbitrating Shareholders’ Disputes And Beyond – The Mauritian Supreme Court Re-affirms Its Non-interventionist And Pro-arbitration Stance

    The Supreme Court of Mauritius has established critical precedents for shareholder disputes involving arbitration clauses, clarifying when courts may intervene to grant interim measures and how costs should be awarded when applications are withdrawn.
    MauritiusLitigation, Mediation & Arbitration
    Appleby
    Appleby
  • Article

    Les Institutions Agréées

    There has been a growing interest to ascribe a meaning to the phrase ‘institutions agréées' since the Mauritian Supreme Court (Supreme Court)
    MauritiusFinance and Banking
    Appleby
    Appleby
  • Article

    Would Mauritius Courts Follow Popplewell J In Support Of Asymmetric Jurisdiction Clauses?

    The widespread use of asymmetric jurisdiction clauses has strong underpinnings; the party who bears the primary commercial risk under the contract is given the benefit of the option.
    MauritiusFinance and Banking
    BLC Robert
    BLC Robert
  • Article

    Case Summaries

    The Supreme Court had to address a preliminary objection raised by co-respondents Nos. 1, 2 and 3 on the ground of jurisdiction to contest and challenge the court's competence to determine the issues...
    MauritiusLitigation, Mediation & Arbitration
    Appleby
    Appleby
  • Article

    Mauritius Case-Law Summary

    On 26 January 2018, the Court of Civil Appeal delivered its determination on whether a resolution that was produced by a representative of the Respondent (i.e. Stoll Financial Services GmbH) (i)
    MauritiusLitigation, Mediation & Arbitration
    Appleby
    Appleby
  • Showing 21–40 of 44 results

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