Curated case-law topic
Tax administration, corporate taxation, duties, reporting, and statutory liabilities. This curated Seychelles collection links existing source-backed legal records for that research intent.
Read related statutes →Showing 8 useful cases from 8 matching records.
27 Jul 2023
Judicial review challenge to a VAT assessment dismissed; the court held the assessment was lawful and fair administrative action was afforded.
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7 Jul 2022
Tax recovery judgment for the Attorney General for unpaid business and income taxes, with the court finding non-registration and ordering SCR 1,005,126.37 paid.
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20 Oct 2014
Consent judgment in a Seychelles tax claim: SCR 96,555 ordered in favour of the Commissioner of Taxes, with no order as to costs.
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25 Nov 2008
Supreme Court of Seychelles tax recovery case on assessed business tax, amendments, late-payment penalties, and failure to pay after notice.
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7 Nov 2006
Ex parte Supreme Court of Seychelles judgment for unpaid business taxes and penalties; plaintiff awarded SCR 183,349.11 plus costs.
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22 Apr 1999
Appeal partly allowed in an employment and tax dispute. Equipment award quashed and retried; appellant succeeded in part on income tax counterclaim.
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14 Nov 1990
Court of Appeal decision in Barclays Bank Plc v Controller of Taxes & Anor, reported at [1990] SCCA 2, decided on 14 November 1990.
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5 Sept 1986
Audit fees paid to non-resident auditors were held to be royalties under the Income Tax Decree 1978, so withholding tax applied.
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