High Court Tax Cases 2008

2008 ? ? ?
?Date of Delivery ?Parties Involved ?Applicable Legislation ?Keywords
?25 March 2008 ?Moresport (Pty) Ltd ??Customs and Excise Act, 1964 ?Counterfeit goods; seizure; copyright
?2 April 2008 ?Roche Products (Pty) Ltd ??Customs and Excise Act, 1964 ?Tariff determination; s.47(a)
?18 April 2008 ?Gharafory Enterprises CC t/a AG’s Distributors ??Customs and Excise Act, 1964 ?Underdeclaration; forfeiture
?21 April 2008 ?Volkswagen of South Africa (Pty) Ltd ?Income Tax Act, 1962 ?Secondary Tax on Companies (STC); dividends
?6 May 2008 ?Pick ’n Pay Retailers (Pty) Ltd ??Customs and Excise Act, 1964 ?Counterfeit goods; s.113A; ex parte application; defence
?16 May 2008 ?Metropolitan Life Limited ??Value-Added Tax Act, 1991 ?Section 7(1)(c); imported services; life insurance
?30 May 2008 ?Shoprite Checkers (Pty) Ltd ??Customs and Excise Act, 1964 ?Counterfeit goods; shoes
?9 June 2008 ?L&G Tools and Machinery Distributor Ltd ??Customs and Excise Act, 1964 ?Tariff determination of watering pistols and wands
?20 June 2008 ?Ashwood Trading (Pty) Ltd ??Customs and Excise Act, 1964 ?Tariff determination; aluminium foil containers; stare decisis
?20 June 2008 ?Pahad Shipping CC ??Customs and Excise Act, 1964 ?Section 65; transaction value for customs duty purposes
?7 August 2008 ?Wooltru Property Holdings (Pty) Ltd ?Income Tax Act, 1962 ?Section 8(4)(a); recoupment of tax allowances
?23 September 2008 ?Fascination Wigs (Pty) Ltd ??Customs and Excise Act, 1964 ?Tariff determination; human hair wefts; wigs
?2 October 2008 ?Plasmaview Technologies (Pty) Ltd ??Customs and Excise Act, 1964 ?Tariff determination; reception apparatus for television monitor;
s.47(11); review application
?14 November 2008 ?Duro Pressings (Pty) Ltd ??Customs and Excise Act, 1964 ?Tariff determination; steel plates; anti-dumping duties; subjective intention of designer; use
?3 December 2008 ?AMI Forwarding (Pty) Ltd ??Customs and Excise Act, 1964 ?Removals in bond / transit; acquittal; sections 18 and 101; liability for duty