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South Africa Case Law

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Tax Law [2014] ZASCA 8

MTN International (Mauritius) Ltd v Commissioner of South African Revenue Services (275/2013)

MTN International (Mauritius) Ltd v Commissioner of South African Revenue Services (275/2013) [2014] ZASCA 8; 2014 (5) SA 225 (SCA); 76 SATC 217 (14 March 2014)

The Supreme Court of Appeal held that an incorrect due date on a SARS revised assessment did not invalidate it. The appeal was dismissed with costs.

  • Income Tax Act 58 Of 1962
  • Revised Assessment
  • Prescription Of Tax Assessment
  • Procedural Validity
  • Interest Deduction
  • Tax-law
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Constitutional Law [2010] ZAWCHC 136

Premier of the Western Cape Province v Acting Chairperson: Judicial Service Commission and Others (25467/2009)

Premier of the Western Cape Province v Acting Chairperson: Judicial Service Commission and Others (25467/2009) [2010] ZAWCHC 136 (24 June 2010)

The High Court granted leave to appeal against an order invalidating Judicial Service Commission proceedings on procedural constitutional grounds.

  • Judicial Service Commission Composition
  • Interpretation Of Constitution
  • Majority Requirement
  • Procedural Validity
  • Judicial-service-commission
  • Constitutional-interpretation
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Constitutional Law [2010] ZAWCHC 80

Premier of the Western Cape Province v Acting Chairperson: Judicial Service Commission and Others (25467/2009)

Premier of the Western Cape Province v Acting Chairperson: Judicial Service Commission and Others (25467/2009) [2010] ZAWCHC 80; 2010 (8) BCLR 823 (WCC) (31 March 2010)

The court held that section 178(1)(k) of the Constitution clearly entitles the Premier of a province to participate as a member of the Judicial Service Commission when it considers matters relating to the composition of the High Court of that province, including proceedings concerning judicial misconduct that may result in the removal of a judge. The JSC's exclusion of the Premier from its proceedings was a procedural irregularity rendering those proceedings unconstitutional and invalid. Furthermore, the JSC was not properly constituted due to the absence of required members, and its decision…

  • Judicial Service Commission Composition
  • Gross Misconduct
  • Constitutional Interpretation
  • Majority Decision Requirement
  • Procedural Validity
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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.