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South Africa Case Law

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Tax Law [2021] ZATC 14

XY Mining v Commissioner for the South African Revenue Service (IT 25390)

XY Mining v Commissioner for the South African Revenue Service (IT 25390) [2021] ZATC 14; 84 SATC 288 (18 May 2021)

The Tax Court held that retrospective PBO approval under section 30(3B) must be assessed under the law in force when the application was made.

  • Public Benefit Organisation Status
  • Retrospective Tax Exemption
  • Interpretation Of Income Tax Act
  • Statutory Discretion
  • Trust Deed Compliance
  • Retrospective-tax-exemption
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Administrative Law [2017] ZASCA 122

Long Beach Homeowners Association v Department of Agriculture, Forestry and Fisheries (South Africa) and Another (865/2016)

Long Beach Homeowners Association v Department of Agriculture, Forestry and Fisheries (South Africa) and Another (865/2016) [2017] ZASCA 122; 2018 (2) SA 42 (SCA) (22 September 2017)

The SCA held that the Department misread the National Forests Act and rigidly followed policy when refusing a forest licence, so the decision was reviewed and set aside.

  • Promotion Of Administrative Justice Act
  • Licensing Of Prohibited Activities
  • Natural Forests Protection
  • Policy Guidelines
  • Judicial Review
  • Statutory Discretion
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Administrative Law [2012] ZAGPPHC 199

Risk and Another v Ombud for Financial Services and Others (38791/2011)

Risk and Another v Ombud for Financial Services and Others (38791/2011) [2012] ZAGPPHC 199 (7 September 2012)

The court held that section 27(3)(c) of the FAIS Act does not confer a right on applicants to demand referral of complaints to court, nor does it impose a duty on the Ombud to do so. The section grants the Ombud a discretionary power, which was properly exercised in this case. The applicants failed to exhaust internal remedies as required by section 39 of the FAIS Act and section 7(2) of PAJA, and did not demonstrate exceptional circumstances for exemption. The constitutional challenge to section 27(5)(a) was found to be unnecessary and poorly formulated, as the Ombud's process is consistent…

  • Financial Services Ombud
  • Internal Remedies Exhaustion
  • Constitutional Right Of Access To Court
  • Statutory Discretion
  • Judicial Review
  • Costs Award
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Commercial And Corporate [2009] ZANCHC 19

Botha v Van Zyl and Another (1763/2008)

Botha v Van Zyl and Another (1763/2008) [2009] ZANCHC 19 (29 May 2009)

The court found that the applicant had proven on a balance of probabilities that it was just and equitable for the close corporation to be placed under provisional liquidation. The breakdown in the relationship between the applicant and the first respondent, rooted in severe family conflict and lack of mutual trust, made future cooperation impossible. The applicant had made reasonable efforts to negotiate an exit, but the first respondent refused to engage or make counter-offers. The absence of a cooperation agreement and the inability to resolve the dispute through negotiation created a dead…

  • Close Corporation Liquidation
  • Just And Equitable Winding Up
  • Deadlock Between Members
  • Statutory Discretion
  • Family Business Dispute
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Criminal Law [1984] ZASCA 147

S v Twaza (265/84)

S v Twaza (265/84) [1984] ZASCA 147 (28 November 1984)

The appeal against two death sentences succeeded after the court found the appellant’s age was not properly determined and substituted 12 years’ imprisonment.

  • Sentencing Youth Offenders
  • Death Penalty
  • Statutory Discretion
  • Assessment Of Age
  • Procedural Irregularity
  • Criminal-sentencing
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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.