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Court Cases & Analysis
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Court Cases & Analysis

In this part you can access important and recent decisions by the courts. The cases will not only be ones that dealt with tax related issues, but you will also find cases that dealt with trusts, estates and other relevant legal principles. The cases are not reproduced in full, but are rather presented under the headings below:

  • A brief description of the issues dealt with in the case,
  • A summary of the facts of the case,
  • The important comments made by the judge
  • And then the decision.

Supreme Court of Appeal (48)

In this part we provide a condensed version of Supreme Court of Appeal Judgments that are relevant to tax practitioners and taxpayers.

The Supreme Court of Appeal (SCA) is currently the highest court of appeal (excluding for constitutional matters) and its judgments are final. In terms of the principle of precedent, also referred to as stare decisis, the ratio decidendi of SCA judgments would be law that is absolutely binding on lower courts, and must be applied by taxpayers and SARS in matters that are materially similar, or in other words, matters of which the facts are not so materially different to the extent that the ratio decidendi of the SCA judgment does not find application.

Other SA cases (14)

Tax Court Judgments

The Tax Court is a court established in terms of section 83(3) of the Income Tax Act, 1962. Tax Court Judgments apply inter partes (are binding on the parties before the court) and are only of persuasive value in respect of other tax cases.

International cases (2)

Foreign court decisions (precedent) are often of considerable persuasion in South African courts when dealing with a commercial operation which has a similar structure and involves legislation which has a similar wording than the relevant South African legislation. In this part we provide a condensed versions of some international cases which dealt with issues relevant to South African taxpayers.

Tax Cases (20)

The Tax Court is a court established in terms of section 83(3) of the Income Tax Act, 1962. Tax Court Judgments apply inter partes (are binding on the parties before the court) and are only of persuasive value in respect of other tax cases.

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