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South Africa Case Law

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Tax Law [2022] ZAGPPHC 695

South African Breweries (Pty) Ltd v Commissioner For The South African Revenue Service and Another (01740/21; 3889/21 and 7772/21)

South African Breweries (Pty) Ltd v Commissioner For The South African Revenue Service and Another (01740/21; 3889/21 and 7772/21) [2022] ZAGPPHC 695; 85 SATC 495 (13 September 2022)

The Pretoria High Court held that SAB remained liable for import duties and VAT on fraudulently cleared beer consignments and dismissed the review and declaratory applications.

  • Customs And Excise Act
  • Principal Agent Liability
  • Administrative Action Review
  • Import Duties
  • Vat Liability
  • Promotion Of Administrative Justice Act
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Civil Procedure [2014] ZAGPPHC 876

South African Post Office Soc Ltd v Ubuhlebethu Business Enterprise CC and Another (58958/2013)

South African Post Office Soc Ltd v Ubuhlebethu Business Enterprise CC and Another (58958/2013) [2014] ZAGPPHC 876 (3 November 2014)

The High Court terminated pending arbitration, referred the dispute to trial, and joined the principal agent as a defendant to avoid fragmented proceedings.

  • Arbitration Act Section 3 2
  • Joinder Of Parties
  • Indemnity Clause
  • Multiplicity Of Proceedings
  • Principal Agent Liability
  • Arbitration
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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.