High Court Tax Cases 2009

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:
See High Court Judgments – 9 May 2012

?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