2012 ? ? ?
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?Date of Delivery | ?Parties Involved | ?Applicable Legislation | ?Keywords |
?16 March 2012 | ?Apollo Tobacco CC | ?Customs and Excise Act, 1964 and Value-Added Tax Act, 1991 | ?Sections 76B and 103 (Customs and Excise) and sections 44 and 45 (VAT)
Importation of cigarettes; claims for refunds on customs duty and VAT |
?7 May 2012 | ?Oosthuizen, MJ | ?Promotion of Access to Information Act, 2000
Promotion of Administrative Justice Act, 2000 |
?Read PAIA with sections 6 and 8 of PAJA |
?9 May 2012 | ?Smith Mining Equipment (Pty) Ltd | ?Customs and Excise Act, 1964 | ?Appeal against a tariff determination; ‘general purpose’ of utility vehicle |
?10 May 2012 | ?Aranda Textiles Mills (Pty) Ltd | ?Customs and Excise Act, 1964 | ?Legal status of anti-dumping duties in Schedule No. 2; sunset reviews; calculation of periods |
?29 May 2012 | ?Zikhulise Cleaning Maintenance and Transport CC | ?Promotion of Administrative Justice Act, 2000 | ?Withdrawal of tax clearance certificate without hearing afforded to taxpayer |
?20 July 2012 | ?Metlika Trading and Ben Nevis Holdings Ltd | ?Income Tax Act, 1962 | ? Application for interim interdict; prevention of executing against certain assets pending resolution by trial and arbitration of disputes |
?20 July 2012 | ?HMRC and Another v Ben Nevis (Holdings) Ltd and Another [2012] EWHC 1807 (Ch) | ?Income Tax Act, 1962 | ?Double Taxation Agreement; liability for tax, penalties and interest |
?31 October 2012 | ?Beginsel, MB and Others | ?Companies Act, 2008 | ?Business rescue proceedings as opposed to the re-introduction of the liquidation process |
?20 November 2012 | ?Bosch and McClelland – | ?Income Tax Act, 1962 | ?Additional assessments raised against participants in share option schemes; deferred delivery schemes; sections 8, 11(a) and 79 |