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South Africa Case Law

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Tax Law [2022] ZAGPPHC 527

CRRC E-LOCO SUPPLY (Pty) Ltd v Comissioner for the South African Revenue Service (37766/2021)

CRRC E-LOCO SUPPLY (Pty) Ltd v Comissioner for the South African Revenue Service (37766/2021) [2022] ZAGPPHC 527; 85 SATC 463 (18 July 2022)

Court
North Gauteng High Court, Pretoria
Case number
37766/2021
Judge
N Davis

The High Court dismissed CRRC’s review of SARS third-party notices issued without prior final demand under section 179(6) of the Tax Administration Act.

  • Tax Debt Collection
  • Third Party Notice
  • Tax Administration Act
  • Procedural Fairness
  • Audi Alteram Partem
  • State Capture Tax Investigation
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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.

Source links and collection timestamps are retained alongside the indexed records.