South Africa Case Law

Engel N.O. and Others v Tax Faculty NPC and Others (037648/23)

Engel N.O. and Others v Tax Faculty NPC and Others (037648/23) [2024] ZAGPPHC 940 (20 September 2024)

Court

North Gauteng High Court, Pretoria

Case number

037648/23

Judge

Kooverjie

The court found that the application for security for costs was not fatally delayed, as both parties contributed to the procedural timeline and neither objected to the delay. The Trust conceded its inability to pay adverse costs, but this alone was insufficient to justify security; the court had to be satisfied that the main application was vexatious, reckless, or abusive. Upon considering the nature of the claim, the Trust's financial position, and the statutory requirements for public benefit organisations, the court concluded that the Trust's prospects of success in the main application we…

Source excerpt

• Security For Costs
• Rule 47 Application
• Memorandum Of Incorporation
• Public Benefit Organisation
• Company Control
• Shareholder Rights

Capital City Housing NPC and Another v Msunduzi Municipality and Others (1046/2021P)

Capital City Housing NPC and Another v Msunduzi Municipality and Others (1046/2021P) [2023] ZAKZPHC 91 (1 September 2023)

Court

Kwazulu-Natal High Court, Pietermaritzburg

Case number

1046/2021P

Judge

Mngadi

The High Court ordered Msunduzi Municipality to recognise specified social housing properties as a separate rateable category and amend its Rates Policy.

• Municipal Property Rates Act
• Social Housing
• Rates Policy
• Constitutional Review
• Public Benefit Organisation
• Local Government Powers

CSARS v Marshall NO and Others (816/2015)

CSARS v Marshall NO and Others (816/2015) [2016] ZASCA 158; 2017 (1) SA 114 (SCA); 79 SATC 49 (3 October 2016)

Court

Supreme Court of Appeal

Case number

816/2015

Judges

Navsa, Bosielo, Dambuza, Van der Merwe, Makgoka

The SCA held that VAT zero-rating under section 11(2)(n) does not apply to contractual payments for actual aero-medical services rendered to provincial health departments.

• Value Added Tax
• Zero Rating
• Public Benefit Organisation
• Deemed Supply
• Statutory Interpretation
• Value-added-tax

Marshall N.O. and Others v Commission For The South African Revenue Service (39219/2014)

Marshall N.O. and Others v Commission For The South African Revenue Service (39219/2014) [2015] ZAGPPHC 304; 77 SATC 395 (6 May 2015)

Court

North Gauteng High Court, Pretoria

Case number

39219/2014

Judge

C Pretorius

The court held that section 8(5) of the VAT Act can apply to actual services, and that the Trust’s services to provincial health departments were zero-rated under section 11(2)(n).

• Value Added Tax
• Zero Rating
• Statutory Interpretation
• Public Benefit Organisation
• Value-added-tax
• Zero-rating