South Africa Case Law

L.M v D.J.S

L.M v D.J.S [2023] ZAGPPHC 107; 59537/2021 (8 February 2023)

Court

North Gauteng High Court, Pretoria

Case number

59537/2021

Judge

SC Vivian

The court found that the evidence established binding agreements between the parties regarding maintenance and the use of the motor vehicle. The provision of the motor vehicle was not a donation but formed part of the Respondent's maintenance obligations for the minor child. The Respondent tacitly accepted the Applicant's requests for increased maintenance, as evidenced by his conduct and payments. The Respondent's subsequent unilateral reduction of payments and attempt to deduct the vehicle instalment from maintenance were impermissible. The disputes of fact raised by the Respondent were not…

Source excerpt

• Maintenance Agreement
• Child Contact Rights
• Tacit Contract
• Executory Donation
• Variation Of Agreement

Rousseau v Lombard and Another (M241/2019)

Rousseau v Lombard and Another (M241/2019) [2020] ZANWHC 5 (30 January 2020)

Court

North West High Court, Mafikeng

Case number

M241/2019

Judge

Nobanda

The applicant could not have donated or transferred ownership of the motor vehicle to the first respondent because he was not the owner; the vehicle was subject to an instalment sale agreement with the second respondent, who retained ownership until full payment. The agreement expressly prohibited transfer without the bank's written consent, which was not obtained. Any purported donation was executory and, in terms of section 5 of the General Law Amendment Act, required to be in writing and signed, which was not the case. The first respondent failed to prove on a balance of probabilities that…

Source excerpt

• Instalment Sale Agreement
• Ownership Transfer
• Donatio Inter Vivos
• Executory Donation
• Section 5 General Law Amendment Act

Commissioner for South African Revenue Service v Marx NO (A720/05)

Commissioner for South African Revenue Service v Marx NO (A720/05) [2006] ZAWCHC 9; 2006 (4) SA 195 (C); 68 SATC 219 (9 March 2006)

Court

Western Cape High Court, Cape Town

Case number

A720/05

Judges

Van Zyl, Davis, Yekiso

The High Court held that deferred donations to children were executory donations exempt from donations tax because no benefit accrued until the donor’s death.

• Donations Tax
• Executory Donation
• Income Tax Act
• Onus Of Proof
• Bare Dominium
• Constitutum Possessorium