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Kenya Supreme Court declares the Finance Act 2023 constitutional

|Tax Alerts, National/Federal Taxation, G ...|Kenya
Kenya

  • The Kenya Supreme Court has set aside the decision of the Court of Appeal that declared the Finance Act 2023 unconstitutional.
  • The Court held that the Finance Act 2023 was constitutional because sufficient public participation had been conducted by the National Assembly.
 

Executive summary

The Kenya Supreme Court (the Court) has issued a landmark judgment in an appeal challenging the constituti…

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