Esheria South Africa Case Law
Sign in
South Africa Source-linked decisions Coverage checked

South Africa Case Law

Search judgments by proposition, citation, court, judge or legal topic, then move directly into the source-grounded case analysis.

Courts on this page
1 court collection
Last checked

Search and filter South Africa case law

Results update automatically as you type.

South Africa decisions

Decisions matching the current search

Clear filters
Tax Law [2023] ZAGPPHC 1209

Citibank, N.A. South African Branch and Another v Commissioner for the South African Revenue Service (2022/043103)

Citibank, N.A. South African Branch and Another v Commissioner for the South African Revenue Service (2022/043103) [2023] ZAGPPHC 1209; 2024 (1) SA 429 (GP); 87 SATC 321 (20 September 2023)

Court
North Gauteng High Court, Pretoria
Case number
2022/043103
Judge
Mooki

The High Court dismissed a VAT declaratory application about seconded employees, holding the applicants failed to show they were the employees’ employers for tax purposes.

  • Value Added Tax Act
  • Imported Services
  • Employment Relationship For Tax
  • Declaratory Relief
  • Remuneration Definition
  • Value-added-tax
Read case analysis

About this LexChat collection

South Africa decisions are organised by court, judge, legal area and indexed issue so a practitioner can move from a proposition to a citable authority with the surrounding context intact.

Source links and collection timestamps are retained alongside the indexed records.