Esheria South Africa Case Law
Sign in
South Africa Source-linked decisions Coverage checked

South Africa Case Law

Search judgments by proposition, citation, court, judge or legal topic, then move directly into the source-grounded case analysis.

Courts on this page
2 court collections
Last checked

Search and filter South Africa case law

Results update automatically as you type.

South Africa decisions

Decisions matching the current search

Clear filters
Tax Law [2020] ZATC 23

Rennies Travel (Pty) Ltd v The Commissioner for the South African Revenue Services (VAT/1715)

Rennies Travel (Pty) Ltd v The Commissioner for the South African Revenue Services (VAT/1715) [2020] ZATC 23 (11 December 2020)

Court
Tax Court
Case number
VAT/1715
Judges
Twala, Xaba, Nhleko

The Tax Court held that airline incentive commissions paid to a travel agent for meeting sales targets were taxable at the standard VAT rate, not zero-rated.

  • Value Added Tax
  • Zero Rating
  • Interpretation Of Contracts
  • Supply Of Services
  • Marketing And Promotion
  • Additional Tax Assessment
Read case analysis
Tax Law [2020] ZATC 22

D v Commissioner for the South African Revenue Service (24720)

D v Commissioner for the South African Revenue Service (24720) [2020] ZATC 22 (27 May 2020)

Court
Tax Court
Case number
24720
Judge
L Sigogo

The Tax Court dismissed applications for default judgment and interlocutory relief, holding that SARS’s Rule 31 response was adequate and no novation was shown.

  • Additional Tax Assessment
  • Default Judgment
  • Tax Administration Act
  • Income Tax Act
  • Prescription Of Assessment
  • Misrepresentation
Read case analysis
Tax Law [1994] ZASCA 144

Kommissaris van Binnelandse Inkomste v Absa Bank Bpk. (28/93)

Kommissaris van Binnelandse Inkomste v Absa Bank Bpk. (28/93) [1994] ZASCA 144; [1995] 1 All SA 517 (A) (30 September 1994)

Court
Supreme Court of Appeal
Case number
28/93
Judges
Botha, Grosskopf, Nestadt, Van den Heever, Nicholas

The court held that issue estoppel did not apply because the alleged 1978 general practice was neither disputed nor necessary to the earlier tax judgment.

  • Income Tax Assessment
  • Res Judicata
  • Issue Estoppel
  • Additional Tax Assessment
  • Burden Of Proof
  • Issue-estoppel
Read case analysis

About this LexChat collection

South Africa decisions are organised by court, judge, legal area and indexed issue so a practitioner can move from a proposition to a citable authority with the surrounding context intact.

Source links and collection timestamps are retained alongside the indexed records.