Supreme Court of Appeal Tax Cases 2006


 

CSARS v Desmonds Clearing and Forwarding Agents CC [2006] SCA 10 (RSA)16 MARCH 2006
Summary: Revenue – customs and excise – goods in transit – temporary storage
thereof within Republic not amounting to diversion of goods to destination other than that
declared on bill of entry in contravention of s 18(13) of Customs and Excise Act 91 of
1964.

Click for : Case Analysis. Media Summary. Download full Court Case:CSARS v Desmonds Clearing and Forwarding Agents CC [2006] SCA 10 (RSA)16 MARCH 2006


 

CSARS v Hawker Air Services (Pty) Ltd [2006] SCA 55 (RSA) 31 March 2006
Liquidation – urgency – not an independent ground for dismissal of application – debt arising from VAT assessment – no bona fide and reasonable dispute – liquidation order to issue – Sequestration – Insolvency Act 24 of 1936, s 13 – one of partners a company which cannot be sequestrated – no impediment to sequestration of partnership – benefit to creditors – disappearance of substantial partnership asset – investigation justified.

Click for : Case Analysis. Media Summary. Download full Court Case:CSARS v Hawker Air Services (Pty) Ltd [2006] SCA 55 (RSA) 31


 

CSARS v BP South Africa (Pty) Ltd [2006] SCA 60 (RSA) 25 MAY 2006
Summary: Income tax – s 11(a) of Income Tax Act 68 of 1962 – interest paid by company in
respect of loan granted at time dividend declared – loan obtained not to pay dividend but to
produce income – rental paid in advance in respect of long leases – expenditure of capital
nature.

Click for : Case Analysis. Media Summary. Download full Court Case:CSARS v BP South Africa (Pty) Ltd [2006] SCA 60 (RSA) 25 MAY 2006


 

CSARS v Komatsu SA (Pty) Ltd [2006] SCA 118 (RSA) 26 SEPTEMBER 2006
Summary: Revenue – Customs and Excise Act 91 of 1964 – Classification of goods for the purposes of customs duty ─ whether a machine imported by the respondent should be classified as a front-end shovel loader.

Click for : Case Analysis. Media Summary. Download full Court Case:CSARS v Komatsu SA (Pty) Ltd [2006] SCA 118 (RSA) 26 SEPTEMBER 2006


 

CSARS v Motion Vehicle Wholesalers [2006] SCA 119 (RSA) 26 SEPTEMBER 2006
Summary: Revenue – Customs and Excise Act 91 of 1964 – Classification of goods for purposes of customs duty ─ whether vehicles imported by the respondent, with temporary modifications to increase their seating capacity, should be classified as vehicles for the transport of either less than ten persons or of ten or more persons.

Click for : Case Analysis. Media Summary. Download full Court Case:CSARS v Motion Vehicle Wholesalers [2006] SCA 119 (RSA) 26 SEPTEMBER 2006


 

Stevens v CSARS [2006] SCA 145 (RSA) 28 November 2006
Summary: Para (c) of definition of ‘gross income’ in Income Tax Act 58 of 1962: whether ex gratia payment an amount received in respect of services or employment.

Click for : Case Analysis. Media Summary. Download full Court Case:Stevens v CSARS [2006] SCA 145 (RSA) 28 November 2006


 

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