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Tax Law [2022] ZAWCHC 28

L'Avenir Wine Estate (Pty) Ltd v Commissioner for the South African Revenue Service (16112/2021)

L'Avenir Wine Estate (Pty) Ltd v Commissioner for the South African Revenue Service (16112/2021) [2022] ZAWCHC 28; 84 SATC 295 (11 March 2022)

Court
Western Cape High Court, Cape Town
Case number
16112/2021
Judge
J Cloete

The High Court dismissed L’Avenir Wine Estate’s application to compel SARS to assess a disputed tax period, finding the papers were not properly framed for review relief.

  • Tax Clearance Certificate
  • Mandamus
  • Review Under Paja
  • Tax Assessment Periods
  • Procedural Conversion
  • Administrative Decision Review
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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.

Source links and collection timestamps are retained alongside the indexed records.