South Africa Case Law

Krok v CSARS (20230/2014, 20232/2014)

Krok v CSARS (20230/2014, 20232/2014) [2015] ZASCA 107; 2015 (6) SA 317 (SCA); [2015] 4 All SA 131 (SCA); 78 SATC 1 (20 August 2015)

Court

Supreme Court of Appeal

Case number

20230/2014, 20232/2014

Judges

Maya, Mhlantla, Wallis, Dambuza, Meyer

The Supreme Court of Appeal held that the Protocol amending the Double Taxation Agreement between South Africa and Australia, and specifically article 25A, applies to taxes of every kind and description for the purposes of mutual assistance in tax collection, without temporal limitation. The court found that the reference to 'taxes referred to in article 2' includes article 2.4, which expressly covers taxes of every kind and description for the purposes of articles 25 and 25A. The court rejected the appellants' argument that article 13(2)(a)(ii) imposed a temporal limitation, finding that art…

Source excerpt

• Double Taxation Agreement
• Preservation Order
• Tax Collection Assistance
• Exchange Control Regulations
• Beneficial Ownership
• International Tax Enforcement