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

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