High Court Tax Cases 2011

2011 ? ? ?
?Date of Delivery ?Parties Involved ?Applicable Legislation ?Keywords
?15 February 2011 ?GKD Buismet (Pty) Ltd ?Customs and Excise Act, 1964 ?Section 47; tariff determination of rubber felted belt not classifiable as a conveyor belt
?22 February 2011 ?Pitro Rossi ?Income Tax Act, 1962 ?Section 81 read with s.107A; s.102; employees’ tax; refunds; dispute; jurisdiction
?1 April 2011 ?Edrees Ahmed Hathurani ?Income Tax Act, 1962 ?Section 88A-E; settlement agreement not complying with requirements
?4 May 2011 ?Aquazania (Pty) Ltd ?Customs and Excise Act, 1964 ?Tariff classification of hot and cold water dispensers; s.47; Rule 3(c) of the General Rules for Classification
?25 May 2011 ?Eastern Eagle Home Textiles (SA) CC ?Customs and Excise Act, 1964 ?Under-declared value for customs duty purposes
?2 June 2011 ?Distell Limited ?Customs and Excise Act, 1964 ?Tariff classification of liqueurs; TH2208.90.20; s.47
?8 June 2011 ?DC King ?Income Tax Act, 1962 ? Sections 88 and 91; rule 66 of the Uniform Rules of the Court; outstanding debt to the State and interest; warrant of execution of immovable property issued; immovable property to be sold to cover debt to the State and interest
?10 June 2011 ?Nutec Southern Africa (Pty) Ltd ?Customs and Excise Act, 1964 ?Section 47(9); tariff determinatino of products utilised by the animal feed industry
?13 June 2011 ?The Oceanic Trust Co. Ltd N.O. ?Income Tax Act, 1962 ?Sections 1 and 99; definition of ‘resident’; setting aside of agency appointment
?22 June 2011 ?Capstone 556 (Pty) Ltd and Kluh Investments (Pty) Ltd ?Income Tax Act, 1962 ? Section 88; implementation of the ‘pay-now-argue-later’ principle; decision by Commissioner not to suspend payment of tax pending appeal
?1 July 2011 ?Mobile Telephone Networks Holdings (Pty) Ltd ?Income Tax Act, 1962 ?Section 11(a); disallowance of expenditure; deductibility of audit and training fees
?28 July 2011 ?Fastmould Specialist CC ?Value-Added Tax Act, 1991 and Income Tax Act, 1962 ?Section 40 (VAT) and s.91 (Income Tax)

Appeal of rescission of judgment on outstanding VAT and PAYE arising from submission of VAT 201s and EMP 201s without payment; no need for SARS to raise assessment prior to taking judgment
?26 October 2011 ?Enkanini Investments CC t/a Papera Africa ?Customs and Excise Act, 1964 ?Relocation of bonded warehouses; storage of second-hand vehicles intended for export ex SACU
?26 October 2011 ?Trudy Trading CC t/a Mecca Motors ?Customs and Excise Act, 1964 ?Relocation of bonded warehouses; storage of second-hand vehicles intended for export ex SACU
?22 November 2011 ?Werner van Kets ?Income Tax Act, 1962 ? Sections 74A and 74B may be invoked to obtain information from any person as a result of a request in terms of a double tax agreement for the exchange of information