Metcash Trading Limited v Commissioner for the South African Revenue Service and Another [2000] ZACC 21 (24 November 2000)

Reported
Jurisdiction
South Africa
Citation
Metcash Trading Limited v Commissioner for the South African Revenue Service and Another [2000] ZACC 21 (24 November 2000)
Media Neutral Citation
[2000] ZACC 21
Court
Constitutional Court of South Africa
Law report citations
2001 (1) SA 1109 (CC)
2001 (1) BCLR 1 (CC)
Judges
Sachs J, Ngcobo J, Madala J, Cameron AJ, Mokgoro J, O’Regan J, Chaskalson P, Yacoob J, Goldstone J, Kriegler J, Langa DP
Judgment date
24 November 2000
Language
English
Type
Judgment
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Cited documents 4

Legislation 4
  1. Income Tax Act, 1962
  2. Magistrates' Courts Act, 1944
  3. Promotion of Administrative Justice Act, 2000
  4. Value-Added Tax Act, 1991

Documents citing this one 16

Judgment 16
  1. Barnard Labuschagne Incorporated v South African Revenue Service and Another [2022] ZACC 8 (11 March 2022)
  2. Bock and Others v Duburoro Investments (Pty) Ltd (228/2002) [2003] ZASCA 94 (26 September 2003)
  3. Commissioner for South African Revenue Service and Another v Richards Bay Coal Terminal (Pty) Ltd (1299/2021) [2023] ZASCA 39 (31 March 2023)
  4. Commissioner for South African Revenue Service v Capitec Bank Limited (94 of 2021) [2022] ZASCA 97 (21 June 2022)
  5. Commissioner for the South African Revenue Service v Langholm Farms (Pty) Ltd (1354/2018) [2019] ZASCA 163 (29 November 2019)
  6. Competition Commission of South Africa v Group Five Construction Ltd [2022] ZACC 45 (27 October 2022)
  7. Competition Commission of South Africa v Group Five Construction Limited [2022] ZACC 36 (27 October 2022)
  8. Delta 200 Properties (Pty) Ltd v Dale and Others (LCC 31/2019) [2020] ZALCC 16 (12 August 2020)
  9. Engen Petroleum Limited v The Business Zone 1010 CC t/a Emmarentia Convenience Centre (20513/2014) [2015] ZASCA 176 (27 November 2015)
  10. First National Bank of SA Limited t/a Wesbank v Commissioner for the South African Revenue Services and Another; First National Bank of SA Limited t/a Wesbank v Minister of Finance [2002] ZACC 5 (16 May 2002)
  11. Florence v Government of the Republic of South Africa (CCT 127/13) [2014] ZACC 22 (26 August 2014)
  12. Forge Packaging (Pty) Ltd v Commissioner for South African Revenue Service (21634/2021) [2022] ZAWCHC 119 (13 June 2022)
  13. Lueven Metals (Pty) Ltd v Commissioner for South African Revenue Service (728/2022) [2023] ZASCA 144 (8 November 2023)
  14. Mlungwana and Others v S and Another (Equal Education, Right2Know Campaign and UN Special Rapporteur on the Rights to Freedom of Peaceful Assembly and of Association as Amici Curiae) [2018] ZACC 45 (19 November 2018)
  15. Mobile Telephone Networks (Pty) Ltd v Commissioner for South African Revenue Service (855/2021) [2022] ZASCA 142 (24 October 2022)
  16. Poulter v Commissioner for South African Revenue Service (A88/2023) [2024] ZAWCHC 54 (2 April 2024)