Zimbabwe Revenue Authority v Reserve Bank of Zimbabwe and Dr Gideon Gono N.O.

Key Issues

• {"issue_text":"Whether the citation of the second respondent (Dr Gideon Gono) is proper or if he should be held personally liable for RBZ actions.","issue_type":"procedural","dispositive":"yes","related_facts":"Citation of Dr Gono as second respondent"}
• {"issue_text":"Whether the Reserve Bank of Zimbabwe acted lawfully in sweeping funds collected by ZIMRA into its accounts without authorization from the Consolidated Revenue Fund.","issue_type":"constitutional","dispositive":"yes","related_facts":"The sweeping of funds and the lack of parliamentary appropriation"}
• {"issue_text":"Whether set-off is permissible between two distinct corporate entities under the Ministry of Finance.","issue_type":"law","dispositive":"yes","related_facts":"The relationship between ZIMRA and RBZ and the ultimate beneficiary being the government"}

Background