South Africa Case Law

eThekwini Municipality v Atlas Plastics (Pty) Ltd (8758/06)

eThekwini Municipality v Atlas Plastics (Pty) Ltd (8758/06) [2012] ZAKZDHC 11 (8 March 2012)

Court

Kwazulu-Natal High Court, Durban

Case number

8758/06

Judge

Van Zyl

The court found that the plaintiff had established, on a preponderance of probabilities, that the defendant was registered as a levy payer and liable to render returns and pay levies for the period in question. The defendant's admissions regarding rendering returns and making payments from June 2003, as well as the absence of any evidence to the contrary, supported the plaintiff's case. The assessment issued on 8 February 2002 was deemed correct and enforceable under paragraph 12(4) of the Payment Regulations, and the defendant was precluded from challenging its correctness in these proceedin…

Source excerpt

• Regional Services Levy
• Regional Establishment Levy
• Registration Of Levy Payer
• Assessment And Enforcement
• Interest On Arrears

Commissioner for the South African Revenue Service v Tiger Oats Ltd (108/2002)

Commissioner for the South African Revenue Service v Tiger Oats Ltd (108/2002) [2003] ZASCA 43; [2003] 2 All SA 604 (SCA); 65 SATC 281 (15 May 2003)

Court

Supreme Court of Appeal

Case number

108/2002

Judges

Marais, Streicher, Cameron, Cloete, Lewis

The Supreme Court of Appeal held that Tiger Oats Ltd was liable for regional establishment levies on dividend income received from 1995 to 1997.

• Regional Services Council Act
• Regional Establishment Levy
• Investment Holding Company Liability
• Dividend Income Taxation
• Regional-establishment-levy
• Investment-holding-companies

Greater Johannesburg Transitional Metropolitan Council v Eskom (536/97)

Greater Johannesburg Transitional Metropolitan Council v Eskom (536/97) [1999] ZASCA 95; 2000 (1) SA 866 (SCA) (30 November 1999)

Court

Supreme Court of Appeal

Case number

536/97

Judges

Mahomed, Vivier, Scott, Melunsky, Farlam

The court held that Eskom was exempt from regional establishment levies because “the State” in section 24 of the Eskom Act includes regional and local government bodies.

• Regional Establishment Levy
• Statutory Exemption
• Definition Of State
• Local Government Functions
• Statutory-interpretation
• Tax-exemptions

Minister of Finance and Another v Law Society of the Transvaal (697/89)

Minister of Finance and Another v Law Society of the Transvaal (697/89) [1991] ZASCA 88; 1991 (4) SA 544 (AD); [1991] 2 All SA 555 (A) (29 August 1991)

Court

Supreme Court of Appeal

Case number

697/89

Judges

CORBETT, MILNE, F H GROSSKOPF, GOLDSTONE, VAN COLLER

The court held that third-party disbursements passed through attorneys were not part of the attorneys’ own consideration and were not subject to the levy.

• Regional Services Councils Act
• Regional Establishment Levy
• Interpretation Of Regulations
• Agency Principles
• Regional-establishment-levy
• Tax-interpretation