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South Africa Case Law

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Tax Law [1998] ZASCA 15

Cohen Brothers Furniture (Pty) Ltd. and Another v Minister of Finance and Others (615/95)

Cohen Brothers Furniture (Pty) Ltd. and Another v Minister of Finance and Others (615/95) [1998] ZASCA 15; 1998 (2) SA 1128 (SCA); [1998] 2 All SA 163 (A) (23 March 1998)

Court
Supreme Court of Appeal
Case number
615/95
Judges
L T C Harms, Mahomed, Eksteen, Scott, Zulman

The Supreme Court of Appeal held that retrospective Ciskei tax amendments validly applied withholding tax to dividends paid to an external-management company, so no refund was due.

  • Withholding Tax
  • Retrospective Legislation
  • Double Taxation Agreement
  • Statutory Interpretation
  • Withholding-tax
  • Retrospective-legislation
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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.