Johanne Hague

Judicial Committee of Privy Council

• Galea v The Assessment Review Committee and The Mauritius Revenue Authority – successfully represented the client before the UK’s Judicial Committee of the Privy Council in a landmark tax case which now stands as leading authority on the interpretation of business and view to profit.

Supreme Court of Mauritius

• Alteo v The Assessment Review Committee and The Mauritius Revenue Authority - successfully represented client in a precedent-setting Supreme Court case the partial exemption regime on interest income, impacting domestic and global business companies. An appeal by the Mauritius Revenue Authority is currently pending before the Judicial Committee of the Privy Council.
• The Mauritius Revenue Authority v Rogers Aviation International Ltd and the Assessment Review Committee - successfully defended an appeal before the Supreme Court. The taxpayer operates as a general sales agent for airlines and act as the representative for foreign airlines in a landmark VAT dispute on whether overriding commissions constituted a “taxable supply” in Mauritius.

Revenue Tribunal (previously the Assessment Review Committee)

• Blue-chip company headquartered in US – successfully represented a blue-chip company before the Supreme Court on a preliminary issue of alleged vagueness on grounds of representation; matter remitted to the Assessment Review Committee to rule on the substantive interpretation of the arm’s length principle.
• Major engineering consultant based in Denmark and its subsidiary in Mauritius – tax litigation involving a European entity and its Mauritian subsidiary in relation to an engineering, procurement and construction contract for a power plant construction in Mauritius.
• Gamma Materials Ltd – successfully represented client, a leading construction material producer to environmental protection fee implication for the client, the biggest producer and supplier of construction materials in Mauritius.
• Investment management firm – representing a wholly-owned subsidiary of leading global investment banking, securities and investment management firm in a tax dispute involving foreign tax credit.

Tax Advisory

• Leading insurance company in Mauritius – advising a leading Mauritian insurance company on tax structuring in its bid to acquire a Botswana-based insurer covering corporate tax, VAT, withholding tax, and implications for investment and future exit from both jurisdictions.