South Africa Case Law

Atlantis Mining SA (Pty) Ltd v South African Revenue Services and Another (23651/2021; 014002/2022)

Atlantis Mining SA (Pty) Ltd v South African Revenue Services and Another (23651/2021; 014002/2022) [2024] ZAGPPHC 665 (5 July 2024)

Court

North Gauteng High Court, Pretoria

Case number

23651/2021; 014002/2022

Judge

L.A. Retief

The court found that the application for declaratory relief was not confined to a pure question of law but required factual determinations regarding Atlantis's mining activities and compliance with section 36(7F) of the Income Tax Act. Atlantis failed to provide sufficient factual information in its founding papers and did not exhaust internal remedies available under the Tax Administration Act. The court exercised its discretion against entertaining the merits of the application, distinguishing the Richards Bay Mining case due to the lack of uncontested facts. The jurisdictional objection by…

Source excerpt

• Capital Expenditure Deduction
• Ringfencing Of Mining Income
• Contract Mining Taxation
• Tax Dispute Resolution
• Jurisdiction Of High Court

Dorking Africa (Pty) Ltd v Commissioner for the South African Revenue Service (A141/2022)

Dorking Africa (Pty) Ltd v Commissioner for the South African Revenue Service (A141/2022) [2024] ZAGPPHC 30 (25 January 2024)

Court

North Gauteng High Court, Pretoria

Case number

A141/2022

Judges

Neukircher, Holland-Muter, Mooki

The High Court dismissed Dorking Africa’s appeal, holding that its notice of appeal was defective because it did not set out grounds of appeal.

• Tax Administration Act
• Notice Of Appeal Requirements
• Default Judgment
• Burden Of Proof
• Tax Dispute Resolution
• Tax-law

Mobile Telephone Networks (Pty) Ltd v Commissioner for the South African Revenue Service (805/2021)

Mobile Telephone Networks (Pty) Ltd v Commissioner for the South African Revenue Service (805/2021) [2022] ZASCA 142; [2023] 1 All SA 330 (SCA); 2023 (1) SA 420 (SCA); 85 SATC 235 (24 October 2022)

Court

Supreme Court of Appeal

Case number

805/2021

Judges

Dambuza, Makgoka, Gorven, Weiner, Salie-Hlophe

The SCA held that MTN’s VAT declaratory application over pre-paid vouchers was inappropriate because the facts were not sufficiently clear or uncontested.

• Value Added Tax Act
• Declaratory Orders
• Administrative Action
• Private Binding Ruling
• Tax Dispute Resolution
• Value-added-tax