Bezer v Cruises International CC (C535/2001)
Bezer v Cruises International CC (C535/2001) [2002] ZALC 101; (2003) 24 ILJ 1372 (LC); [2003] 6 BLLR 535 (LC) (1 December 2002)
The court found that the applicant, Ms Jauch, had deliberately entered into an arrangement whereby she established a close corporation and concluded an agency agreement between the respondent and the CC. The agency agreement was not entered into by Ms Jauch in her personal capacity but by the CC, a distinct juristic entity. The evidence showed that the applicant was fully aware of the tax benefits anticipated from the CC and had ample opportunity to consider and obtain advice on the arrangement. The substantive terms of the agency agreement, while resembling an employment relationship, were n…
Source excerpt
- Employment Status
- Independent Contractor Vs Employee
- Close Corporation Structures
- Retrenchment
- Tax Efficiency
- Sham Agreement