South Africa Case Law

Commissioner for the South African Revenue Service v Van der Merwe and Others (7255/2019)

Commissioner for the South African Revenue Service v Van der Merwe and Others (7255/2019) [2021] ZAWCHC 197; 83 SATC 19 (21 September 2021)

Court

Western Cape High Court, Cape Town

Case number

7255/2019

Judge

Savage

The High Court declared the respondents vexatious litigants, struck out scandalous allegations, and barred new proceedings without leave of court.

• Vexatious Litigation
• Vexatious Proceedings Act
• Strike Out Application
• Taxpayer Privacy
• Abuse Of Process
• Vexatious-litigation

Public Protector v Commissioner for the South African Revenue Service and Others (CCT63/20)

Public Protector v Commissioner for the South African Revenue Service and Others (CCT63/20) [2020] ZACC 28; 2021 (5) BCLR 522 (CC); 2022 (1) SA 340 (CC); 83 SATC 313 (15 December 2020)

Court

Constitutional Court

Case number

CCT 63/20

Judges

Mogoeng, Jafta, Khampepe, Madlanga, Majiedt, Mathopo, Mhlantla, Theron, Tshiqi, Victor

The Constitutional Court held that the Public Protector's subpoena powers under the Public Protector Act do not override the confidentiality regime of the Tax Administration Act. Section 69(1) of the Tax Administration Act imposes a clear prohibition on the disclosure of taxpayer information, and the exceptions provided do not include compliance with a Public Protector subpoena. The Public Protector did not bring a direct constitutional challenge to the validity of section 69(1), and therefore cannot obtain relief that would effectively set aside the statutory prohibition. The Court found no…

Source excerpt

• Public Protector Powers
• Taxpayer Privacy
• Costs De Bonis Propriis
• Subpoena Powers
• Constitutional Interpretation
• Judicial Discretion In Costs