Search judgments by proposition, citation, court, judge or legal topic, then move directly into the source-grounded case analysis.
Results update automatically as you type.
South Africa decisions
Decisions matching the current search
ABC (Pty) Ltd v Commissioner for the South African Revenue Service (13512) [2015] ZATC 5 (30 March 2015)
The Tax Court held that interest-free intra-group loans were not deemed dividends subject to STC, applied the section 64C(4)(bA) exemption, and set aside the assessments.
National Employers Association of South Africa and Others v Minister of Labour and Others (J2141/11) [2011] ZALCJHB 94; [2012] 2 BLLR 198 (LC); (2012) 33 ILJ 929 (LC) (9 November 2011)
The court held that the applicants failed to establish an existing right or interest that would justify a declaratory order, as the Minister's extension of the collective agreement remains valid and enforceable until set aside by a court. Section 206 of the Labour Relations Act immunises acts of the bargaining council and collective agreements from invalidation due to defects or irregularities in the constitution or appointment of council structures. The applicants have alternative remedies available, including review and arbitration, and the balance of convenience does not favour granting in…
Source excerpt
Explore more
