S v Delport and Others (80/2017)
S v Delport and Others (80/2017) [2019] ZAFSHC 243; 2020 (2) SACR 179 (FB) (10 December 2019)
The court found both Norman and Marius Delport guilty of extensive VAT fraud and related offences, involving R60 million defrauded from SARS over a period exceeding six years. Norman Delport's involvement was characterized by recklessness and negligence rather than direct intent, and his advanced age, poor health, lack of prior convictions, and sincere remorse were mitigating factors. The court determined that correctional supervision would be inappropriate given the seriousness of the offence and instead imposed a wholly suspended sentence of imprisonment. Marius Delport, as the principal pe…
Source excerpt
- Vat Fraud
- Contravention Of Vat Act
- Contravention Of Tax Administration Act
- Money Laundering
- Minimum Sentencing
- Asset Forfeiture