Supreme Court of Appeal Tax Cases 2005


 

CSARS v British Airways Plc (141-04) ZASCA (29 March 2005)
Summary: Value-added tax – passenger service charge levied on operators by
Airports Company – whether VAT payable on recovery of charge from passengers.

Click for : Case Analysis. Media Summary. Download full Court Case:CSARS v British Airways Plc (141-04) ZASCA (29 March 2005)


 

Chipkin Natal v CSARS (190-04) 2005 SCA (20 May 2005)
Summary: Income Tax Act, 58 of 1962 ─ recoupment by partner (in terms of s
8(4)(a)) of pro rata share (calculated in terms of s 24H(5)(b)) of allowance (granted in terms of s 14 bis) for purchase by partnership of aircraft, held to have occurred where partner disposed of partnership interest.

Click for : Case Analysis. Media Summary. Download full Court Case:Chipkin Natal v CSARS (190-04) 2005 SCA (20 May 2005)


 

CSARS v Formalito Pty Ltd (328-04) 2005 ZASCA 135 (31 May 2005)
Summary: S 44(11)(a) of the Customs and Excise Act 91 of 1964 – false declaration – means untrue to the knowledge of the person making the declaration.

Click for : Case Analysis. Media Summary. Download full Court Case:CSARS v Formalito Pty Ltd (328-04) 2005 ZASCA 135 (31 May 2005)


 

CSARS v Stand Two Nine Nought Wynberg Pty Ltd (Case 324-04) SCA (31 May 2005)
A liquidator of a company cannot agree with a debtor of the company to pay a debt
direct to a creditor of the company if doing so would subvert the scheme of distribution
laid down in the Insolvency Act 24 of 1936.

Click for : Case Analysis. Media Summary. Download full Court Case:CSARS v Stand Two Nine Nought Wynberg Pty Ltd (Case 324-04) SCA (31 May 2005)


 

Liberty Investors Limited (in members voluntary liquidation) v CSARS (353-04) 2005 SCA (30 August 2005)
Summary: Dividends from a subsidiary transferred to company’s share capital and share premium account and capitalisation shares issued – later liquidation of the company – sums transferred deemed by proviso (i) of definition of ‘dividend’ to be profits of revenue nature and thus not exempted from secondary tax on companies.

Click for : Case Analysis. Media Summary. Download full Court Case:Liberty Investors Limited (in members voluntary liquidation) v CSARS (353-04) 2005 SCA (30 August 2005)


 

CSARS v TFN Diamond Cutting Works Pty Ltd (070-04) 2005 ZASCA 37 (31 March 2005)
Employer – vicarious liability of – for theft by employee of goods entrusted to him – s17(3) of the Customs and Excise Act 91 of 1964 – does not exempt an employer from liability for loss occasioned in consequence of a theft
perpetrated by its employee.

Click for : Case Analysis. Media Summary. Download full Court Case:CSARS v TFN Diamond Cutting Works Pty Ltd (070-04) 2005 ZASCA 37 (31 March 2005)


 

A M Moolla Group Ltd and others v The Gap Inc (123-04) 2005 SCA (09 September 2005)
Trade mark “Gap” ─ well-known trademarks ─ art 6bis Paris Convention ─ principle of territoriality ─ non-use of trade
marks.

Click for : Case Analysis. Media Summary. Download full Court Case:A M Moolla Group Ltd and others v The Gap Inc (123-04) 2005 SCA (09 Septemper 2005)


 

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