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

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