Esheria South Africa Case Law
Sign in
South Africa Source-linked decisions Coverage checked

South Africa Case Law

Search judgments by proposition, citation, court, judge or legal topic, then move directly into the source-grounded case analysis.

Courts on this page
2 court collections
Last checked

Search and filter South Africa case law

Results update automatically as you type.

South Africa decisions

Decisions matching the current search

Clear filters
Tax Law [2012] ZAGPPHC 75

Pearse v Commissioner for the South African Revenue Service (10498/11)

Pearse v Commissioner for the South African Revenue Service (10498/11) [2012] ZAGPPHC 75 (4 May 2012)

Court
North Gauteng High Court, Pretoria
Case number
10498/11
Judge
Prinsloo

High Court review of SARS tax assessments ended in dismissal. The court found the 2008 assessments were administrative action, but not new liabilities covered by amnesty.

  • Small Business Tax Amnesty
  • Promotion Of Administrative Justice Act
  • Income Tax Assessment
  • Condonation For Late Filing
  • Judicial Review Of Administrative Action
  • Tax-amnesty
Read case analysis
Tax Law [2010] ZASCA 154

Commissioner for South African Revenue Service v Saira Essa Productions (Pty) Ltd and Others (162/10)

Commissioner for South African Revenue Service v Saira Essa Productions (Pty) Ltd and Others (162/10) [2010] ZASCA 154; 73 SATC 202 (30 November 2010)

Court
Supreme Court of Appeal
Case number
162/10
Judges
Harms, Nugent, Cloete, Maya, Tshiqi

The court held that SARS had not granted VAT amnesty and that the respondents were not exempt from prosecution. The appeal was upheld and punitive costs ordered.

  • Small Business Tax Amnesty
  • Criminal Prosecution Exemption
  • Declaratory Order
  • Costs Punitive
  • Jurisdiction Of High Court
  • Tax-amnesty
Read case analysis
Tax Law [2009] ZAGPPHC 122

Saira Essa Productions CC and Others v South Africa Revenue Service (9849/2008)

Saira Essa Productions CC and Others v South Africa Revenue Service (9849/2008) [2009] ZAGPPHC 122 (21 September 2009)

Court
North Gauteng High Court, Pretoria
Case number
9849/2008
Judge
Potterill

The court held that the applicants were protected by a granted tax amnesty and could not be prosecuted for the VAT charges covered by that amnesty.

  • Small Business Tax Amnesty
  • Tax Indemnity
  • Ultra Vires
  • Costs Award
  • Tax-amnesty
  • Vat
Read case analysis
Tax Law [2009] ZAGPPHC 290

Saira Essa Productions CC and Others v South Africa Revenue Service (9849/2008)

Saira Essa Productions CC and Others v South Africa Revenue Service (9849/2008) [2009] ZAGPPHC 290 (21 September 2009)

Court
North Gauteng High Court, Pretoria
Case number
9849/2008
Judge
Potterill

The High Court held that the applicants could rely on approved tax amnesty and were protected from prosecution for the VAT charges.

  • Small Business Tax Amnesty
  • Ultra Vires
  • Vat Non Payment
  • Criminal Prosecution Relief
  • Tax-amnesty
  • Vat
Read case analysis

About this LexChat collection

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.