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.
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.
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.
25 Nov 2008
Supreme Court of Seychelles tax recovery case on assessed business tax, amendments, late-payment penalties, and failure to pay after notice.
7 Nov 2006
Ex parte Supreme Court of Seychelles judgment for unpaid business taxes and penalties; plaintiff awarded SCR 183,349.11 plus costs.
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.
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.
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.