South Africa Case Law

Malan v S (A217/2012)

Malan v S (A217/2012) [2013] ZAWCHC 93; 2013 (2) SACR 655 (WCC) (30 April 2013)

Court

Western Cape High Court, Cape Town

Case number

A217/2012

Judges

Ndita, Schippers

Appeal against fraud and tax convictions partly succeeded; VAT and income tax non-compliance convictions remained, while fraud convictions were set aside.

• Fraud
• Vat Registration
• Failure To Submit Tax Returns
• Mens Rea
• Duplication Of Charges
• Vat-registration