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South Africa Case Law

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Tax Law [2023] ZAGPPHC 1985

CRRC E-Loco Supply (Pty) Ltd v Commissioner for the South African Revenue Service (37766/2021)

CRRC E-Loco Supply (Pty) Ltd v Commissioner for the South African Revenue Service (37766/2021) [2023] ZAGPPHC 1985 (13 December 2023)

Court
North Gauteng High Court, Pretoria
Case number
37766/2021
Judge
N Davis

Leave to appeal was refused in a tax dispute over SARS third-party notices issued without a final demand under section 179(6) of the Tax Administration Act.

  • Tax Administration Act
  • Third Party Notice
  • Final Demand Requirement
  • Audi Alterem Partem
  • Mootness
  • Costs Award
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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.

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