Africa Cash & Carry (Pty) Ltd v The Commissioner for the South African Revenue Service (783/18) [2019] ZASCA 148 (21 November 2019)

Citation
Africa Cash & Carry (Pty) Ltd v The Commissioner for the South African Revenue Service (783/18) [2019] ZASCA 148 (21 November 2019)
Media Neutral Citation
[2019] ZASCA 148
Hearing date
6 November 2019
Court
Supreme Court of Appeal of South Africa
Case number
783/18
Judges
Koen AJA, Zondi JA, Hughes AJA, Navsa JA, Swain JA
Judgment date
21 November 2019
Language
English
Type
Judgment
Flynote

Income and value added tax – Tax Administration Act 28 of 2011
– powers of tax court to alter assessment under s 129(2)(b) – whether SARS proved that the methods of assessment used were reasonable – whether the tax court ought
to have remitted the assessment - s 89 quat interest.

Loading PDF...

This document is 966.5 KB. Do you want to load it?

▲ To the top

Cited documents 16

Judgment 12
1. Bato Star Fishing (Pty) Ltd v Minister of Environmental Affairs and Tourism and Others [2004] ZACC 15 (12 March 2004) 207 citations
2. National Treasury and Others v Opposition to Urban Tolling Alliance and Others [2012] ZACC 18 (20 September 2012) 137 citations
3. Oudekraal Estates (Pty) Ltd v City of Cape Town and Others (41/2003) [2004] ZASCA 48 (28 May 2004) 51 citations
4. Bel Porto School Governing Body and Others v Premier of Western Cape Province and Another [2002] ZACC 2 (21 February 2002) 16 citations
5. Michael and Another v Linksfield Park Clinic (Pty) Ltd and Another (1) (361/1998) [2001] ZASCA 12 (13 March 2001) 16 citations
6. Commissioner South African Revenue Services v Pretoria East Motors (Pty) Ltd (291/2012) [2014] ZASCA 91 (12 June 2014) 7 citations
7. National Society for the Prevention of Cruelty to Animals v Minister of Agriculture, Forestry and Fisheries and Others [2013] ZACC 26 (11 July 2013) 6 citations
8. Retail Motor Industry Organisation and Another v Minister of Water & Environmental Affairs and Another (145/2013) [2013] ZASCA 70 (23 May 2013) 6 citations
9. Rustenburg Platinum Mines Ltd (Rustenburg Section) v Commission for Conciliation, Mediation and Arbitration and Others (598/2005) [2006] ZASCA 175 (26 September 2006) 4 citations
10. Avenant v Commissioner for the South African Revenue Service (367/2015) [2016] ZASCA 90 (1 June 2016) 1 citation
11. Commissioner for the South African Revenue Service v Stepney Investments (20192/2014) [2015] ZASCA 138 (30 September 2015) 1 citation
12. Head of the Western Cape, Education Department and Others v Governing Body of the Point High School and Others (584/2007) [2008] ZASCA 48 (31 March 2008) 1 citation
Legislation 4
1. Constitution of the Republic of South Africa, 1996 4489 citations
2. Promotion of Administrative Justice Act, 2000 2229 citations
3. Income Tax Act, 1962 1591 citations
4. Tax Administration Act, 2011 245 citations

Documents citing this one 4

Judgment 4
1. Commissioner for South African Revenue Service v Rappa Resources (Pty) Ltd (1205/2021) [2023] ZASCA 28 (24 March 2023) 5 citations
2. Black Mountain Mining (Pty) Ltd v Commissioner of the South African Revenue Service (A 78/21) [2021] ZAGPJHC 411 (7 September 2021)
3. Poulter v Commissioner for South African Revenue Service (A88/2023) [2024] ZAWCHC 54 (2 April 2024)
4. Trustees of the CC Share Trust and Others v Commissioner for South African Revenue Service (38211/21) [2023] ZAGPPHC 822 (24 July 2023)