Judgment Reviews Law at Mauritius
Mauritius' judiciary has been notably active in 2024, with the Supreme Court delivering several landmark judgments that have significantly influenced the legal landscape. Here are some of the most impactful decisions:
⚖️ Key Supreme Court Decisions in 2024
1. Decriminalisation of Same-Sex Relations
In a historic ruling on 4 October 2023, the Supreme Court of Mauritius declared Section 250 of the Criminal Code, which criminalised consensual same-sex relations, unconstitutional. The Court found that the law was discriminatory and violated the constitutional right to privacy and equality. This judgment marked a significant step forward for LGBTQ+ rights in Mauritius.
2. Tax Exemption on Interest Income
On 31 January 2025, the Supreme Court reversed a decision by the Assessment Review Committee, affirming that a company could treat 80% of its interest income as tax-exempt, even if the income was incidental to its core business activities. The Court clarified that the relevant tax regulations should be interpreted broadly, aligning with international standards under the OECD/G20 Base Erosion and Profit Shifting (BEPS) Project.
3. Priority of Creditors in Receivership
In March 2024, the Supreme Court addressed the order of priority between the Mauritius Revenue Authority (MRA) and a secured creditor, The Mauritius Commercial Bank, in a receivership case. The Court's decision highlighted the need for legislative reform to clarify the rights and obligations of creditors in such proceedings.
4. Support for International Arbitration
In September 2024, the Supreme Court reaffirmed its commitment to international arbitration by setting aside objections under Article V of the New York Convention in two cases. The Court emphasized the importance of upholding international arbitration awards and minimizing judicial intervention, aligning with Mauritius' pro-arbitration stance.
5. Review of Banking Competition Practices
In September 2024, the Supreme Court ordered the Competition Commission of Mauritius (CCM) to reexamine its decision regarding interchange fees in the banking card sector. The Court found that the CCM had not provided sufficient reasoning for its decision and directed a new hearing to consider all relevant evidence, potentially impacting future regulatory approaches in the sector.
🏛️ Judicial Review Framework in Mauritius
Mauritius' legal system allows for judicial review of administrative actions, ensuring that public authorities act within their legal powers and respect constitutional rights the Supreme Court plays a central role in this process, interpreting laws and regulations to uphold the rule of law and protect individual rights
📌 Conclusion
The Supreme Court of Mauritius has demonstrated a proactive approach in 2024, delivering judgments that have advanced human rights, clarified tax laws, and reinforced the country's commitment to international legal standard. These decisions not only shape the legal landscape but also reflect Mauritius' evolving legal principles in a global contex.
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