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.

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Judgment 12
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2. National Treasury and Others v Opposition to Urban Tolling Alliance and Others (Road Freight Association intervening) [2012] ZACC 18 (20 September 2012) 154 citations
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5. Michael and Another v Linksfield Park Clinic (Pty) Ltd and Another (1) (361/1998) [2001] ZASCA 12 (13 March 2001) 16 citations
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7. Retail Motor Industry Organisation and Another v Minister of Water & Environmental Affairs and Another (145/2013) [2013] ZASCA 70 (23 May 2013) 7 citations
8. 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
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
Act 3
1. Promotion of Administrative Justice Act, 2000 2033 citations
2. Income Tax Act, 1962 1621 citations
3. Tax Administration Act, 2011 260 citations

Documents citing this one 5

Judgment 5
1. Commissioner for South African Revenue Service v Rappa Resources (Pty) Ltd (1205/2021) [2023] ZASCA 28 (24 March 2023) 6 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. Poulter v Commissioner for South African Revenue Service (Leave to Appeal) (A88/2023) [2024] ZAWCHC 100 (28 June 2024)
5. Trustees of the CC Share Trust and Others v Commissioner for South African Revenue Service (38211/21) [2023] ZAGPPHC 822 (24 July 2023)