2009 ? ? ? | |||
---|---|---|---|
?Date of Delivery | ?Parties Involved | ?Applicable Legislation | ?Keywords |
?30 January 2009 | ?LG Electronics SA (Pty) Ltd | ??Customs and Excise Act, 1964 | ?Tariff determination; reception apparatus for television and video monitors; simulated transaction |
?30 January 2009 | ?Golden Arrow Bus Services (Pty) Ltd | ?Public Finance Management Act, 1999 | ?Rule 6 of the Rules of the Court ; direct charges against the National Revenue Fund |
?12 February 2009 | ?Faynaz Import and Export Enterprises CC | ??Customs and Excise Act, 1964 | ?Removal of goods from bonded warehouse; time barring; sections 88(1)(a), 87 and 96(1)(a) |
?17 February 2009 | ?Golden Arrow Bus Services (Pty) Ltd | ?Public Finance Management Act, 1999 | ?Rule 6 of the Rules of the Court ; direct charges against the National Revenue Fund |
?16 March 2009 | ?3M South Africa (Pty) Ltd | ?Customs and Excise Act, 1964 | ??Section 76B refunds; section 47(9) determination |
?3 April 2009 | Distell Limited (and Stellenbosch Farmers’ Winery) | ??Customs and Excise Act, 1964 | ?Tariff determination; non-alcoholic beverage; double tax; refund; appeal in the wide sense |
17 April 2009 | ??KNA Insurance and Investment Brokers (Pty) Ltd (in liquidation) | ?Income Tax Act, 1962 | Whether applicant is entitled to section 84quat(4); interest and mora interest? |
?3 July 2009 |
?Smith Mining Equipment (Pty) Ltd
|
??Customs and Excise Act, 1964 | ?Tariff determination; utility vehicles
Note: |
?3 August 2009 | ?Clear Enterprises (Pty) Ltd | ??Customs and Excise Act, 1964 | ?Detention; seizure; second-hand vehicles; cross-border transport |
?7 August 2009 | ?Vacation Exchanges International (Pty) Ltd | ?Income Tax Act, 1962 | ?Timeshare weeks to employees; fringe benefits and employees tax |
?27 August 2009 | ?Diesel Tracker CC | ?Value-Added Tax Act, 1991 | ? Whether appellant discharged the onus of showing respondent wrong in concluding that sale transaction was scheme to obtain tax benefit |
?10 September 2009 | ?Multichoice Africa (Pty) Ltd | ??Customs and Excise Act, 1964 | ?Tariff determination; condonation; sectino 96; reception apparatus for television |
?17 September 2009 | ?Grundling, JJ | ?Income Tax Act, 1962 | ?Share of partnership profits derived from Lesotho |
?21 September 2009 | ?Saira Essa Productions CC | ??Small Business Tax Amnesty and Amendment of Taxation Laws Act, 2006 | ?Tax relief for small businesses |
?24 November 2009 | ?Far Eastern Garments Manufacturers (Pty) Ltd | ??Customs and Excise Act, 1964 | ?Sections 75 and 114; rescision of judgment |
?8 December 2009 | ?Labat Africa Limited | ?Income Tax Act, 1962 | ? Whether the issue by a company of its own authorised capital in exchange for a trademark represents real consideration given by the company for the purposes of s.11(gA) |
?11 December 2009 | ?Stabilpave (Pty) Ltd | ?Income Tax Act, 1962 and Bills of Exchange Act, 1964 | ?Dispute on payment of assessment and interest; stolen cheque in terms of s.81 of the Bills of Exchange Act, 1964 |
?28 December 2009 | ?Apollo Tobacco CC | ?Customs and Excise Act, 1964 | ?Section 103; res judicata; issue estoppels |