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
3 court collections
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 [2018] ZACC 11

Marshall and Others v Commission for the South Africa Revenue Service (CCT208/17)

Marshall and Others v Commission for the South Africa Revenue Service (CCT208/17) [2018] ZACC 11; 2018 (7) BCLR 830 (CC); 2019 (6) SA 246 (CC); 80 SATC 400 (25 April 2018)

Court
Constitutional Court
Case number
CCT208/17
Judges
Mogoeng, Zondo, Cameron, Froneman, Jafta, Kathree Setiloane, Kollapen, Madlanga, Mhlantla, Theron, Zondi

The Constitutional Court held that while evidence of consistent administrative interpretation may be relevant in marginal cases, it should not override the court’s duty to independently and objectively interpret legislation in accordance with constitutional principles. The Supreme Court of Appeal correctly interpreted the relevant sections of the Value Added Tax Act, finding that the Trust is liable for VAT on actual services supplied to provincial departments, and that subsidies received as a welfare organisation are subject to zero rating. The application for leave to appeal was dismissed d…

Source excerpt

  • Value Added Tax Act
  • Statutory Interpretation
  • Judicial Deference
  • Contra Fiscum Rule
  • Fair Hearing Rights
Read case analysis
Labour Law [2013] ZALCJHB 161

Nkabinde v Commission for Conciliation Mediation and Arbitration and Others (J1812/12)

Nkabinde v Commission for Conciliation Mediation and Arbitration and Others (J1812/12) [2013] ZALCJHB 161 (30 July 2013)

Court
Labour Court Johannesburg
Case number
J1812/12
Judge
Mthombeni

The court held that the determination of whether an incomplete arbitration record justifies remittal for re-arbitration or a stay of review proceedings is a matter for the reviewing court seized with the merits of the review application. The present application, seeking a declaratory order and permanent stay, was premature and not appropriate for decision at this stage. The court found that previous decisions support the principle that remittal is not automatic and must be decided by the court hearing the review. Accordingly, the application was dismissed, and costs were awarded against the a…

Source excerpt

  • Incomplete Arbitration Record
  • Stay Of Review Proceedings
  • Remittal For De Novo Arbitration
  • Fair Hearing Rights
Read case analysis
Competition Law [2010] ZACT 4

Astral Operations Ltd and Another v Competition Commission of South Africa (74/CR/Jun08)

Astral Operations Ltd and Another v Competition Commission of South Africa (74/CR/Jun08) [2010] ZACT 4; [2009] 2 CPLR 498 (CT) (25 January 2010)

Court
Competition Tribunal
Case number
74/CR/Jun08
Judges
N Manoim, Y Carrim, A Wessels

The Tribunal held that the documents sought by Astral, including internal memoranda, investigation notes, and reports, are restricted under rule 14(1)(d) of the Commission rules and are not subject to disclosure. The Tribunal acknowledged its discretion under rule 15(1) but found no compelling reason to exercise it in Astral's favour. The Tribunal distinguished between criminal and administrative proceedings, noting that respondents in competition matters do not face imprisonment and do not enjoy the same fair trial rights as accused persons. The Tribunal found that the policy rationale for r…

Source excerpt

  • Discovery Of Documents
  • Restricted Information
  • Fair Hearing Rights
  • Internal Commission Documents
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.