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South Africa Case Law

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Tax Law [2023] ZAECMKHC 129

SMI Pty Ltd and Another v Commissioner for the South African Revenue Services - Appeal (CA25/2023)

SMI Pty Ltd and Another v Commissioner for the South African Revenue Services - Appeal (CA25/2023) [2023] ZAECMKHC 129 (21 November 2023)

Court
Eastern Cape High Court, Makhanda
Case number
CA25/2023
Judges
J W Eksteen, M Makaula, H Zilwa

Appeal dismissed where the court found no practical effect in sealing a tax-related application file already largely in the public domain.

  • Taxpayer Confidentiality
  • Tax Administration Act
  • Open Justice
  • Secrecy Application
  • Superior Courts Act
  • Taxpayer-confidentiality
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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.

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