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South Africa Case Law

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Commercial And Corporate [2019] ZAGPPHC 473

Lewis Stores (Pty) Ltd v Summit Financial Partners (Pty) Ltd and Others (A355/18)

Lewis Stores (Pty) Ltd v Summit Financial Partners (Pty) Ltd and Others (A355/18) [2019] ZAGPPHC 473 (10 September 2019)

The court held that the Tribunal's decision to grant Summit leave to refer the complaint was final and appealable under section 148(2)(b) of the National Credit Act. The requirements for appealability were met: Lewis was a participant in a hearing before a full panel, and the Tribunal made a final determination. The court found that Summit had standing under the NCA, which allows any person to lodge a complaint and apply for leave to refer, regardless of direct and substantial interest. The NCA does not require joinder of parties with direct interest, nor does it impose common law standing re…

  • National Credit Act
  • Leave To Refer
  • Standing
  • Delivery Fees
  • Fair Market Value
  • Discrimination In Credit
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Administrative Law [2008] ZASCA 60

Minister of Agriculture and Another v Bluelilliesbush Dairy Farming (Pty) Ltd and Another (270/2007)

Minister of Agriculture and Another v Bluelilliesbush Dairy Farming (Pty) Ltd and Another (270/2007) [2008] ZASCA 60; [2008] 4 All SA 81 (SCA); 2008 (5) SA 522 (SCA) (29 May 2008)

The Supreme Court of Appeal held that the correct interpretation of 'fair market value' in regulation 30(a) is the value of the animal as if it were uninfected, not its slaughter value. The compensatory scheme in the regulations is coherent only if the value is assessed on the basis of a healthy animal, with compensation for infected animals set at 80% of that value. The Minister's and director's approach was inconsistent with the statutory and regulatory objectives, which aim to encourage voluntary cooperation with disease control measures. The court accepted the respondents' concession that…

  • Compensation For Expropriation
  • Fair Market Value
  • Judicial Review
  • Promotion Of Administrative Justice Act
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Tax Law [2004] ZASCA 126

Commissioner South African Revenue Services v Estate Late Streicher (194/03)

Commissioner South African Revenue Services v Estate Late Streicher (194/03) [2004] ZASCA 126; 66 SATC 282 (31 May 2004)

The Supreme Court of Appeal held that the sale of the immovable property was not 'in the course of the liquidation of the estate' as contemplated by section 5(1)(a) of the Estate Duty Act. The sale was effected by the executor in his personal capacity and as representative of a beneficiary, not in his official capacity as executor. The sale was not necessary for the liquidation process, nor was it implemented as part of the executor's functions in liquidating the estate. The court distinguished between sales made 'during' liquidation and those made 'in the course of' liquidation, finding that…

  • Estate Duty
  • Valuation Of Immovable Property
  • Liquidation Of Estate
  • Fair Market Value
  • Executor Powers
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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.