South Africa Case Law

ABC Limited v Commissioner for the South African Revenue Service (IT14255)

ABC Limited v Commissioner for the South African Revenue Service (IT14255) [2019] ZATC 11 (9 July 2019)

Court

Tax Court

Case number

IT 14255

Judge

Victor

The court held that ABC Limited, although wholly owned by the City and established to provide electricity distribution services, is a private company incorporated under the Companies Act and subject to the Municipal Finance Management Act. The statutory and constitutional framework distinguishes between municipalities, which are exempt from income tax, and municipal entities such as ABC, which are not. The explanatory memoranda and legislative amendments clarify that only municipalities are exempt, and municipal entities are fully taxable. The business and financial arrangements of ABC, inclu…

Source excerpt

• Income Tax Exemption
• Municipal Entities
• Interpretation Of Statutes
• State Owned Enterprises

Steenkamp and Another v Central Energy Fund Soc Ltd and Others (13599/2017)

Steenkamp and Another v Central Energy Fund Soc Ltd and Others (13599/2017) [2017] ZAWCHC 107; 2018 (1) SA 311 (WCC) (22 September 2017)

Court

Western Cape High Court, Cape Town

Case number

13599/2017

Judge

Bozalek

The court dismissed a challenge to the removal of two PetroSA directors, holding that CEF acted lawfully under section 71 and that the decision was reviewable but not invalid.

• Removal Of Directors
• State Owned Enterprises
• Administrative Action
• Companies Act
• Promotion Of Administrative Justice Act
• Removal-of-directors