South Africa Case Law

Assmang Proprietary Limited v Commissioner for the South African Revenue Service and Others (91960/2015)

Assmang Proprietary Limited v Commissioner for the South African Revenue Service and Others (91960/2015) [2023] ZAGPPHC 2032 (27 June 2023)

Court

North Gauteng High Court, Pretoria

Case number

91960/2015

Judge

Neukircher

The court found that the applicant's proposed amendment raises a trialable constitutional issue regarding the discriminatory effect of sections 47(9)(c) and 75(1A)(f) of the Customs and Excise Act, which deny interest on diesel refunds, unlike other tax statutes. The differentiation is not justified merely because the diesel refund scheme is voluntary, and the absence of interest on refunds may violate the equality principle and constitute arbitrary deprivation of property. SARS failed to demonstrate prejudice from the amendment or that it was introduced mala fide. The court held that the ame…

Source excerpt

• Diesel Refund Scheme
• Constitutional Invalidity
• Discrimination
• Interest On Tax Refunds
• Customs And Excise Act
• Equality Principle

Assmang Proprietary Limited v Commissioner for the South African Revenue Service and Others

Assmang Proprietary Limited v Commissioner for the South African Revenue Service and Others [2023] ZAGPPHC 516; 91960/2015 (27 June 2023)

Court

North Gauteng High Court, Pretoria

Case number

91960/2015

Judge

Neukircher

The court found that the applicant's proposed amendment raises a trialable constitutional issue regarding the discriminatory effect of sections 47(9)(c) and 75(1A)(f) of the Customs and Excise Act, which deny interest on diesel refunds. The differentiation between taxpayers under the Customs Act and those under other tax statutes is not justified merely by the voluntary nature of the diesel refund scheme. The respondent failed to demonstrate prejudice from the amendment or that its introduction was mala fide. The court held that the amendment is bona fide, introduces a viable issue for trial,…

Source excerpt

• Diesel Refund Scheme
• Constitutional Invalidity
• Discrimination
• Interest On Tax Refunds
• Customs And Excise Act
• Equality Principle

Minister of Health and Another v Maliszewski and Others (624/98)

Minister of Health and Another v Maliszewski and Others (624/98) [2000] ZASCA 29; 2000 (3) SA 1062 (SCA); [2000] 3 All SA 160 (A) (30 May 2000)

Court

Supreme Court of Appeal

Case number

624/98

Judges

Smalberger, Olivier, Scott, Plewman, Melunsky

The Supreme Court of Appeal held that foreign-qualified doctors could not rely on a past special dispensation to avoid the prescribed examination for full registration.

• Registration Of Foreign Medical Practitioners
• Special Dispensation
• Administrative Discretion
• Equality Principle
• Costs Orders
• Administrative-law