South Africa Case Law

De L and Another v Commissioner for the South African Revenue Services (IT 12291, VAT 596 )

De L and Another v Commissioner for the South African Revenue Services (IT 12291, VAT 596 ) [2010] ZATC 3 (4 November 2010)

Court

Tax Court

Case number

IT 12291, VAT 596

Judges

M.B. Molemela, G.C. Gould, N.R. Crafford-Lazarus

The Tax Court confirmed income tax and VAT assessments, rejected a constitutional challenge to its jurisdiction, and awarded costs against the appellant.

• Income Tax Assessment
• Vat Refund Disallowance
• Jurisdiction Of Tax Court
• Constitutional Challenge To Tax Legislation
• Income-tax-assessment
• Vat-refund-disallowance