- Flynote
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Revenue – diesel fuel rebate – interpretation of s 75(1C)(a)(iii) of the
Customs and Excise Act 91 of 1964 – exercise of court’s discretion in terms of s 21 of
the Superior Courts Act 10 of 2013 – whether court appropriately exercised its
discretion in circumstances where Commissioner for the South African Revenue
Service had not issued a final assessment.
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Cited documents 6
Judgment 4
- City of Johannesburg v Tequila and Another (775/2011) [2012] ZASCA 121 (20 September 2012)
- Commissioner For The South African Revenue Service v Bosch and Another (394/2013) [2014] ZASCA 171 (19 November 2014)
- Metcash Trading Limited v Commissioner for the South African Revenue Service and Another [2000] ZACC 21 (24 November 2000)
- Natal Joint Municipal Pension Fund v Endumeni Municipality (920/2010) [2012] ZASCA 13 (16 March 2012)
Legislation 2
Documents citing this one 5
Judgment 5
- Commissioner for South African Revenue Service v Absa Bank Limited and Another (596/2021) [2023] ZASCA 125 (29 September 2023)
- Dankie Oupa Delwery CC v Commissioner of the South African Revenue Services (39598/20) [2023] ZAGPPHC 586 (10 March 2023)
- Lueven Metals (Pty) Ltd v Commissioner for South African Revenue Service (728/2022) [2023] ZASCA 144 (8 November 2023)
- Mobile Telephone Networks (Pty) Ltd v Commissioner for South African Revenue Service (855/2021) [2022] ZASCA 142 (24 October 2022)
- SARS v United Manganese of Kalahari (Pty) Ltd (264/2019) [2020] ZASCA 16 (25 March 2020)