Kenya Court of Appeal Issues Judgment Holding Finance Act, 2023 Unconstitutional

The Kenyan Court of Appeal July 31 issued a judgment with respect to Civil Appeal Nos. E003 of 2023, and E016, E021, E049, E064, and E080 of 2024, holding Finance Act, 2023 unconstitutional. The law was challenged for various reasons, including due to the doubling of VAT on fuel, the introduction of a housing tax, and other measures. Among the relevant challenges, the High Court found the housing levy unconstitutional. On appeal, the Court of Appeal found that: 1) Parliament was required, during the public participation process, to provide reasons for adopting or rejecting any proposals received from members of ...