Supreme Court of Appeal Tax Cases 2007


 

BPSA (Pty) Ltd v The Commissioner for SARS [2007] SCA 7 (RSA) 13 MARCH 2007
SUMMARY – Income Tax Act 58 of 1962 – section 11(a) – recurrent annual royalty payments
– expenditure incurred in the production of income.

Click for : Case Analysis. Media Summary. Download full Court Case:BPSA (Pty) Ltd v The Commissioner for SARS [2007] SCA 7 (RSA) 13 MARCH 2007


 

Clearing Agents v MEC Transport [2007] SCA 35 (RSA) 28 March 2007
Summary: All motor vehicles must be registered and licensed in accordance with the National Road Traffic Act 93 of 1996. Regulation 84, which is one of the regulations promulgated in terms of the Act, provides for unregistered and unlicensed vehicles to be operated on a public road temporarily under a temporary or special permit. It is intended as an interim measure, to permit unregistered and unlicensed motor vehicle users to operate their vehicles pending their registration and licensing in terms of the Act. It cannot be used to facilitate the transport of vehicles, using their own power, from a South African port to a neighbouring country.

Click for : Case Analysis. Media Summary. Download full Court Case:Clearing Agents v MEC Transport [2007] SCA 35 (RSA) 28 March 2007


 

CSARS v Brummeria Renaissance (Pty) Ltd [2007] SCA 99 (RSA) (13 SEPTEMBER 2007)
Summary: Income tax ─ Act 58 of 1962 ─The right to use loans interest-free is ‘gross income’ which ‘accrues’ to a taxpayer; the effect of ss 79(1), 81(4) and 81(5) discussed.

Click for : Case Analysis. Media Summary. Download full Court Case:CSARS v Brummeria Renaissance (Pty) Ltd [2007] SCA 99 (RSA) (13 SEPTEMBER 2007)


 

CSARS v BakingTin Pty Ltd (431-06) SCA 100 (14 Sept 2006)
Summary: Taruff determination by Commissioner in respect of aluminium containers confirmed: intention of importer as to use not a determinant of objective characteristics of containers.

Click for : Case Analysis. Media Summary. Download full Court Case:CSARS v BakingTin Pty Ltd (431-06) SCA 100 (14 Sept 2006)


 

CSARS v Trend Finance (Pty) Ltd [2007] SCA 105 (RSA) 19 SEPTEMBER 2007
Summary: Costs; provisional order; distinct ground of appeal.

Click for : Case Analysis. Media Summary. Download full Court Case:CSARS v Trend Finance (Pty) Ltd [2007] SCA 105 (RSA) 19 SEPTEMBER 2007


 

CSARS, Gauteng West v Levue Investments (Pty) Ltd [2007] SCA 22 RSA 23 MARCH 2007
Summary: Appeal – condonation for late filing of record refused despite good prospects of success.

Click for : Case Analysis. Media Summary. Download full Court Case:CSARS, Gauteng West v Levue Investments (Pty) Ltd [2007] SCA 22 RSA


 

Progress Office Machines v SARS [2007] SCA 118 (RSA) 25 SEPTEMBER 2007
Summary: Imposition of anti-dumping duty in terms of Customs and Excise Act 91 of 1964 –
Effect of retrospective imposition of duty – International law – Incorporation into municipal law.

Click for : Case Analysis. Media Summary. Download full Court Case:Progress Office Machines v SARS [2007] SCA 118 (RSA) 25 SEPTEMBER 2007


 

MP Finance Group CC v Commissioner for South African Revenue Service [2007] SCA 71 (RSA) 31 May 2007
Summary: Amounts taken by illegal and fraudulent pyramid scheme constitute amounts ‘received’ within the meaning of ‘gross income’ in the Income Tax Act where intention of scheme operator is not to contract with the investors but to appropriate their money to facilitate the fraud.

Click for : Case Analysis. Media Summary. Download full Court Case:MP Finance Group CC v Commissioner for South African Revenue Service [2007] SCA 71 (RSA) 31 May 2007


 

CSARS v Airworld CC [2007] SCA 147 (RSA) 26 NOVEMBER 2007
Summary: Revenue – Secondary Tax on Companies – when payable where loans made to a discretionary trust – interpretation of the word ‘beneficiary’ in definition of ‘recipients’ in s 64C as it read prior to amendment in 2000.

Click for : Case Analysis. Media Summary. Download full Court Case:CSARS v Airworld CC [2007] SCA 147 (RSA) 26 NOVEMBER 2007


 

Carmel Trading Company Limited v CSARS [2007] SCA 160 RSA (29 November 2007)
Summary: Civil procedure ─ preservation order ─ sale of goods in foreign jurisdiction.

Click for : Case Analysis. Media Summary. Download full Court Case:Carmel Trading Company Limited v CSARS [2007] SCA 160 RSA (29 November 2007)


 

Shaikh v Standard Bank [2007] SCA 168 (RSA) (29 November 2007)
SUMMARY: The erroneous reference to a statutory provision or failure to refer to the applicable section does not render a notice for
recovery of Vat by SARS invalid.

Click for : Case Analysis. Media Summary. Download full Court Case:Shaikh v Standard Bank [2007] SCA 168 (RSA) (29 November 2007)


 

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