South Africa Case Law

Director of Public Prosecutions, Western Cape v Parker (103/2014)

Director of Public Prosecutions, Western Cape v Parker (103/2014) [2014] ZASCA 223; 2015 (4) SA 28 (SCA); [2015] 1 All SA 525 (SCA); 2015 (2) SACR 109 (SCA); 77 SATC 224 (12 December 2014)

Court

Supreme Court of Appeal

Case number

103/2014

Judges

Brand, Shongwe, Leach, Pillay, Willis

The Supreme Court of Appeal held that a VAT vendor’s failure to pay over collected VAT is not theft. The VAT Act creates a debtor-creditor relationship, not a trust.

• Value Added Tax Act
• Common Law Theft
• Debtor Creditor Relationship
• Statutory Offences
• Nullum Crimen Nulla Poena
• Vat