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South Africa decisions
Decisions matching the current search
ABC Trading v Commissioner for the South African Revenue Service (VAT 1908) [2021] ZATC 7; 84 SATC 207 (21 June 2021)
The Tax Court held that the appellant’s administration services for a long-term insurer were not a VAT-exempt financial service, and dismissed the deregistration appeal.
Ansafon (Pty) Ltd and Another v Master of the Northern Cape Division of the High Court of South Africa and Others (513/2013) [2014] ZASCA 170 (14 November 2014)
The Supreme Court of Appeal held that a consent order referred to a future determination by the Master, not an earlier security determination, and dismissed the appeal.
Melomed Hospital Holdings Ltd v Dr. Adrian Burger Incorporated (A428/11) [2012] ZAWCHC 88 (15 March 2012)
High Court appeal dismissed because the appellant failed to prove it was a creditor and therefore lacked locus standi to seek provisional liquidation.
Le Roux v Land and Agricultural Development Bank of South Africa (42140/2010) [2012] ZAGPPHC 38 (9 March 2012)
High Court judgment on prescription and repayment claims against the Land Bank. The special plea failed, and recalculated amounts were awarded to the plaintiff.
Plobar Estates (Pty) Ltd. v Commissioner for Inland Revenue (101/83) [1985] ZASCA 34 (24 May 1985)
The court held that Plobar Estates failed to prove land was acquired as a capital asset, so profits from sales of erven were taxable income.
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