"Tax Administration Act: Fulfilling human rights through efficient and effective tax administration " (Vol 1)

[2018] DEJURE 2

Moosa, F

South Africa

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Commissioner for the South African Revenue Services v Brown (561/2016)	[2016] ZAECPEHC 17	Eastern Cape High Court, Port Elizabeth	South Africa	5 May 2016	SAFLII	1
Commissioner for the South African Revenue Service v Kluh Investments (Pty) Ltd (115/2015)	[2016] ZASCA 5; 2016 4 SA 580; [2016] 2 All SA 317	Supreme Court of Appeal of South Africa	South Africa	1 Mar 2016	SAFLII	5
CSARS v Capstone 556 (Pty) Ltd (20844/2014)	[2016] ZASCA 2; 2016 4 SA 341; [2016] 2 All SA 21	Supreme Court of Appeal of South Africa	South Africa	9 Feb 2016	SAFLII	9
Krok v Csars (20230/2014, 20232/2014)	[2015] ZASCA 107; 2015 6 SA 317; [2015] 4 All SA 131	Supreme Court of Appeal of South Africa	South Africa	20 Aug 2015	SAFLII	5
Merafong City Local Municipality v AngloGold Ashanti Ltd	[2015] ZASCA 85; 2016 2 SA 176	Supreme Court of Appeal of South Africa	South Africa	28 May 2015	SAFLII	7
CSARS v Africa Cash & Carry (Pty) Ltd	2015 77 SATC 242		South Africa	circa 2015		1
Helen Suzman Foundation v President of the Republic of South Africa	2015 2 SA 1		South Africa	circa 2015	LexisNexis	28
Huang v Csars: in re Csars v Huang	2015 1 SA 602		South Africa	circa 2015	LexisNexis	1
MEC for Health, Eastern Cape v Kirland Investments (Pty) Ltd	[2014] ZACC 6; 2014 3 SA 481	Constitutional Court of South Africa	South Africa	25 Mar 2014	SAFLII	234
(2014) Obiter 39	(2014) Obiter 39		South Africa	circa 2014		2
City of Tshwane v Marius Blom and GC Germishuizen Inc	[2013] ZASCA 88; 2014 1 SA 341; [2013] 3 All SA 481	Supreme Court of Appeal of South Africa	South Africa	31 May 2013	SAFLII	21
Berg River Municipality v Zelpy 2065 (Pty) Ltd (7715/12)	[2013] ZAWCHC 53; 2013 4 SA 154	High Court of South Africa - Western Cape Division	South Africa	8 Apr 2013	SAFLII	12
ARMSA v President of the Republic of South Africa	(2013) 7 BCLR 762		Canada - British Columbia	circa 2013		7
Stellenbosch Farmers' Winery Ltd v Commissioner of the South African Revenue Service	[2012] ZASCA 72; 2012 5 SA 363; 74 SATC 235	Supreme Court of Appeal of South Africa	South Africa	25 May 2012	SAFLII	4
Maphango v Aengus Lifestyle Properties (Pty) Ltd	2012 3 SA 531		South Africa	circa 2012	LexisNexis	30
Natal Joint Municipal Pension Fund v Endumeni Municipality	2012 4 SA 593		South Africa	circa 2012	LexisNexis	1160
2012 74 Satc 9	2012 74 SATC 9		South Africa	circa 2012		1
Commissioner for South African Revenue Services v South African Custodial Services (Pty) Ltd (131/2011)	[2011] ZASCA 233; 2012 1 SA 522; [2012] 2 All SA 237	Supreme Court of Appeal of South Africa	South Africa	30 Nov 2011	SAFLII	8
Capstone 556 (Pty) Ltd v Commissioner, South African Revenue Services , Kluh Investments (Pty) Ltd v Commissioner, South African Revenue Services (26078/2010, 8274/2011)	[2011] ZAWCHC 297; 2011 6 SA 65	High Court of South Africa - Western Cape Division	South Africa	22 Jun 2011	SAFLII	9
Commissioner for the South African Revenue Services v Founders Hill (Pty) Ltd ([2011]	[2011] ZASCA 66; 2011 5 SA 112	Supreme Court of Appeal of South Africa	South Africa	10 May 2011	SAFLII	2
Bengwenyama Minerals (Pty) Ltd v Genorah Resources (Pty) Ltd	[2010] ZACC 26; 2011 4 SA 113	Constitutional Court of South Africa	South Africa	30 Nov 2010	SAFLII	156
Pikoli v President of RSA	[2009] ZAGPPHC 99; 2010 1 SA 400	North Gauteng High Court, Pretoria	South Africa	11 Aug 2009	SAFLII	24
Bertie Van Zyl (Pty) Ltd v Minister for Safety and Security	[2009] ZACC 11; 2010 2 SA 181	Constitutional Court of South Africa	South Africa	7 May 2009	SAFLII	78
"Snapshot or participatory democracy? Political engagement as fundamental human right"	2009 South African Journal of Human Rights 392	South African Journal of Human Rights	South Africa	circa 2009		1
Merafong Demarcation Forum v President of the Republic of South Africa (CCT 41/07)	[2008] ZACC 10	Constitutional Court of South Africa	South Africa	13 Jun 2008	SAFLII	19
Masetlha v President of the Republic of South Africa	2008 1 SA 566		South Africa	circa 2008	LexisNexis	126
2008 Tsar 89	2008 TSAR 89		South Africa	circa 2008		2
CC	2008 3 SA 167; [2008] 1 All SA 421		South Africa	circa 2008	LexisNexis	13
Commissioner, South African Revenue Service v Brummeria Renaissance (Pty) Ltd & others	[2007] ZASCA 99; 2007 6 SA 601; [2007] 4 All SA 1338; (2007) 69 SATC 205	Supreme Court of Appeal of South Africa	South Africa	13 Sep 2007	SAFLII	20
Matatiele Municipality v President of the Republic of South Africa (2) (CCT73/05A)	[2006] ZACC 12; 2007 6 SA 477	Constitutional Court of South Africa	South Africa	18 Aug 2006	SAFLII	39
Doctors for Life International v Speaker of the National Assembly	[2006] ZACC 11; 2006 6 SA 416	Constitutional Court of South Africa	South Africa	17 Aug 2006	SAFLII	156
AM Moolla Group Ltd v CSARS	2005 JOL 15456		South Africa	circa 2005		2
Marine Hout Bay (Pty) Ltd v Minister of Public Works	2005 6 SA 313		South Africa	circa 2005	LexisNexis	158
Birkenruth Estates (Pty) Ltd v Unitrans Motors (Pty) Ltd	2005 3 SA 54		South Africa	circa 2005	LexisNexis	6
Oudekraal Estates (Pty) Ltd v City of Cape Town	[2004] ZASCA 48; 2004 6 SA 222; [2004] 3 All SA 1	Supreme Court of Appeal of South Africa	South Africa	28 May 2004	SAFLII	639
Welch v Commissioner for the South African Revenue Service (23/2003)	[2004] ZASCA 40; 2005 4 SA 173; [2004] 2 All SA 586	Supreme Court of Appeal of South Africa	South Africa	21 May 2004	SAFLII	10
Singh v Commissioner, South African Revenue Service	[2003] ZASCA 31; 2003 4 SA 520	Supreme Court of Appeal of South Africa	South Africa	31 Mar 2003	SAFLII	17
AM Moolla Group Ltd v CSARS	2003 JOL 10840		South Africa	circa 2003		1
UDM v President of the Republic of South Africa	(2002) 11 BCLR 1179		Canada - British Columbia	circa 2002		5
S v Dzukuda; S v Tshilo (CCT23/00)	[2000] ZACC 16; 2000 4 SA 1078	Constitutional Court of South Africa	South Africa	27 Sep 2000	SAFLII	41
Dawood v Minister of Home Affairs	[2000] ZACC 8; 2000 3 SA 936	Constitutional Court of South Africa	South Africa	7 Jun 2000	SAFLII	208
Pharmaceutical Manufacturers Association of SA: In re Ex parte President of the Republic of South Africa	[2000] ZACC 1; 2000 2 SA 674	Constitutional Court of South Africa	South Africa	25 Feb 2000	SAFLII	568
Mpande Foodliner CC v CSARS	2000 4 SA 1048		South Africa	circa 2000	LexisNexis	2
Commissioner South African Revenue Service v Cape Consumers (Pty) Ltd	1999 4 SA 1213; 61 SATC 91		South Africa	circa 1999	LexisNexis	4
Contract Support Services (Pty) Ltd v Commissioner, South African Revenue Service	1999 3 SA 1133; 61 SATC 338		South Africa	circa 1999	LexisNexis	7
1999 61 Satc 1	1999 61 SATC 1		South Africa	circa 1999		1
Cactus Investments (Pty) Ltd v Commissioner for Inland Revenue (1/97)	[1998] ZASCA 98; 1999 1 SA 315; [1999] 1 All SA 345	Supreme Court of Appeal of South Africa	South Africa	20 Nov 1998	SAFLII	7
Farjas (Pty) Ltd v Regional Land Claims Commissioner, KwaZulu-Natal	1998 5 BCLR 579		Canada - British Columbia	circa 1998		6
SARS v Armsec Professional Services (Pty) Ltd	1998 66 SATC 277		South Africa	circa 1998		1
Fose v Minister of Safety and Security	[1997] ZACC 6; 1997 3 SA 786	Constitutional Court of South Africa	South Africa	5 Jun 1997	SAFLII	217
Azanian Peoples Organization (AZAPO) v The President of the Republic of South Africa	1996 4 SA 671		South Africa	circa 1996	LexisNexis	26
Namex (Edms) Bpk v Kommissaris van Binnelandse Inkomste (314/1992)	[1993] ZASCA 181; 1994 2 SA 265; [1994] 2 All SA 111	Supreme Court of Appeal of South Africa	South Africa	26 Nov 1993	SAFLII	14
Schachter v Canada	[1992] 2 SCR 679; (1992) 10 CRR (2d) 1; (1992) 97 DLR (4th) 1	Supreme Court of Canada	Canada	9 Jul 1992	Supreme Court of Canada	70
Commissioner for Inland Revenue v Ocean Manufacturing Ltd	[1990] ZASCA 66; 1990 3 SA 610; [1990] 2 All SA 422	Supreme Court of Appeal of South Africa	South Africa	1 Jun 1990	SAFLII	18
CIR v People's Stores (Walvis Bay) (Pty) Ltd	[1990] ZASCA 1; 1990 2 SA 353; 25 SATC 9	Supreme Court of Appeal of South Africa	South Africa	22 Feb 1990	SAFLII	20
Kommissaris van Binnelandse Inkomste v Van der Walt	1986 4 SA 303		South Africa	circa 1986	LexisNexis	2
Southern Life Association Ltd v CIR	1985 2 SA 267		South Africa	circa 1985	LexisNexis	2
Southern Life Association Ltd v CIR	1984 47 SATC 15		South Africa	circa 1984		1
Rogut v Rogut	1982 3 SA 928		South Africa	circa 1982	LexisNexis	11
Merwe v Randryk Beleggings (Edms) Bpk	1976 2 SA 414		South Africa	circa 1976	LexisNexis	1
Breitenbach v Fiat SA (Edms) Bpk	1976 2 SA 226		South Africa	circa 1976	LexisNexis	231
Natal Estates Ltd v Secretary for Inland Revenue	1975 4 SA 177		South Africa	circa 1975	LexisNexis	15
Northwest Townships (Pty) Ltd v Administrator, Transvaal,	1975 4 SA 1		South Africa	circa 1975	LexisNexis	32
CIR v Lazarus ’ Estate	1958 1 SA 311		South Africa	circa 1958	LexisNexis	4
CIR v The Master	1957 3 SA 693		South Africa	circa 1957	LexisNexis	2
Warwick Investments (Pty) Ltd v Maharaj	1954 2 SA 470		South Africa	circa 1954	LexisNexis	2
CIR v Hersov	1952 1 SA 485		South Africa	circa 1952	LexisNexis	3
Van Eck NO and Van Rensburg NO v Etna Stores	1947 2 SA 984		South Africa	circa 1947	LexisNexis	24
Irvin and Johnson (SA) Ltd v Commissioner for Inland Revenue	[1946] AD 483			circa 1946		9
CIR v Butcher Brothers (Pty) Ltd	[1945] AD 301			circa 1945		8
Collector of Customs v Cape Central Railways	(1888) 6 SC 402		United Kingdom - Scotland	circa 1888		3
McCulloch v Maryland	17 US 316; 4 Wheat 316; 4 L Ed 579; 1 Wheat 316; 4 L Ed 519; 1 Pet 14; 2 Sumn 278	United States Supreme Court	United States	1 Feb 1819	WorldLII	896
Itc	1876 77 SATC 175		South Africa	circa 2011		5
Itc 1470	52 SATC 88		South Africa			2
First South African Holdings (Pty) Ltd v Commissioner for South African Revenue Service	73 SATC 221		South Africa	circa 2011		4
4 SA 935	4 SA 935		South Africa	circa 2011	LexisNexis	1

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