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

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