Supreme Court of Appeal Tax Cases 2010

CSARS v Fascination Wigs (204/09) [2010] ZASCA 06 (06 March 2010)
Tariff classification under Customs and Excise Act 91 of 1964:wefts imported for attachment to hair are not prepared for making of a wig or the like and thus fall under tariff heading 67.04 which covers finished items of false hair.

Click for : Case Analysis. Media Summary. Download full Court Case:CSARS v Fascination Wigs Pty Ltd (204-09) 2010 ZASCA 06 (4 March 2010)


 

Defy v SARS (192/09) [2010] ZASCA 11 (12 MARCH 2010)
Summary: Secondary tax on companies – exemption of dividend falling under s 64B(5)(c)(ii) – whether moneys distributed constituted ‘profit of a capital nature’.

Click for : Case Analysis. Media Summary. Download full Court Case:Defy v SARS (19209) [2010] ZASCA 11 (12 MARCH 2010)


 

TCT Leisure v Commissioner for the South African Revenue Services (59/09) [2010] ZASCA 10 (12 March 2010)
VAT Act 89 of 1991; ‘equity security’ exemption s 12; the goods ‘supplied’ comprised preferent shares and other discrete rights; because the rights were not included in the shares, the ‘equity security’ exemption in s 12(a) was not applicable; the turnover from the sale of the rights was therefore subject to VAT.

Click for : Case Analysis. Media Summary. Download full Court Case: TCT Leisure v Commissioner for the South African Revenue Services (59-09) [2010] ZASCA 10 (12 March 2010).


 

3M South Africa v CSARS (272-09)[2010] ZASCA 20 (23 March 2010)
Customs and Excise Act 91 of 1964 – importer‟s entitlement to refunds and liability for arrear import duty arising from incorrect determination by Commissioner.

Click for : Case Analysis. Media Summary. Download full case: 3M South Africa v CSARS (272-09)[2010] ZASCA 20 (23 March 2010)


 

Commissioner for SARS v Foskor (375/09) [2010] ZASCA 45 (31 March 2010)
Whether ore stockpiles constitute trading stock as described in s 1 read with s 22 of the Income Tax Act 58 of 1962 ─ rationale for these provisions discussed ─ ore subjected to complex processes which resulted in a saleable product for the manufacture of fertilizer ─ held that stockpiles constituted trading stock ─ interest on unpaid tax remitted based, inter alia, on the fact that appellant had remained passive for a lengthy period and that taxpayer had acted on legal advice.

Click for : Case Analysis. Media Summary. Download full Court Case: Commissioner for SARS v Foskor (375-09) [2010] ZASCA 41 – 31 March 2010


 

AMI Forwarding (Pty) Ltd v SARS and another (251-09) [2010] ZASCA 62 (3 May 2010)
Liability under ss 18 and 18A of the Customs and Excise Act 91 of 1964: whether clearing and forwarding agent
had proved that it was not liable for payment of duties.

Click for : Case Analysis. Media Summary. Download full Court Case: AMI Forwarding (Pty) Ltd v SARS and another (251-09) [2010] ZASCA 62 (3 May 2010)


 

CSARS v LG Electronics (428-09) [2010] ZASCA 79 (28 May 2010)
Revenue – Customs and Excise – tariff determination – video monitors (screens) and tuners separately imported
– whether screens incomplete reception apparatus for television in terms of General Rules for Interpretation, Rule 2(a) – whether separate importation a scheme to defeat payment of legitimate duties.

Click for : Case Analysis. Media Summary. Download full Court Case: CSARS v LG Electronics (428-09) [2010] ZASCA 79 (28 May 2010)


 

CSARS v Colgate-Palmolive (Pty) Ltd (528-09) [2010] ZASCA 98 (3 September 2010)
Tariff determination under Customs and Excise Act 91 of 1964: tetranyl, an ingredient of a fabric softener and conditioner, imported from Spain, not dutiable under tariff heading 3402.12 of the Schedule to the Act: classifiable under heading 3809.91.

Click for : Case Analysis. Media Summary. Download full Court Case: CSARS v Colgate-Palmolive (Pty) Ltd (528-09) [2010] ZASCA 98 (3 September 2010)


 

Distell v CSARS (416-09) [2010] ZASCA 103 (13 September 2010)
Summary: Customs and Excise – Act no 91 of 1964 – tariff classification – ‘wine coolers’ – whether ‘other fermented beverages’ or ‘mixtures of fermented beverages and non-alcoholic beverages’ – whether water is a ‘non-alcoholic beverage’.

Click for : Case Analysis. Media Summary. Download full Court Case: Distell v CSARS (416-09) [2010] ZASCA 103 (13 September 2010)


 

Ackermans v CSARS (441-09) [2010] ZASCA 131 (1 October 2010).
Summary: Income Tax Act 58 of 1962; meaning of ‘expenditure’ in s 11(a).

Click for : Case Analysis. Media Summary. Download full Court Case: Ackermans v CSARS (441-09) [2010] ZASCA 131 (1 October 2010)


 

Puma v Rampar Trading and CSARS (59-10) [2010] ZASCA 140 (19 November 2010)
Counterfeit Goods Act 37 of 1997 – definition of ‘counterfeiting’ – definition of ‘protected goods’.

Click for : Case Analysis. Media Summary. Download full Court Case: Puma v Rampar Trading and CSARS (59-10) [2010] ZASCA 140 (19 November 2010)


 

The Abraham Krok Trust v CSARS (58-10) [2010] ZASCA 153 (29 NOVEMBER 2010)
Donations tax – alleged donation by trustees – whether donation authorised by trust deed and thus exempt from donations tax.

Click for : Case Analysis. Media Summary. Download full Court Case: The Abraham Krok Trust v CSARS (58-10) (2010) ZASCA 153 (29 November 2010)


 

CSARS v Saira Essa Productions CC (162-10) [2010] ZASCA 154 (30 November 2010)
Small Business Tax Amnesty and Amendment of Taxation Laws Act 9 of 2006 – whether the respondents were granted amnesty from criminal prosecution – whether the regional court should have interrupted criminal proceedings pending a declaration order by the high court.

Click for : Case Analysis. Media Summary. Download full Court Case: CSARS v Saira Essa Productions CC (162-10) [2010] ZASCA 154 (30 November 2010)


 

CSARS v Sprigg Investment 117 CC (36-10) [2010] ZASCA 172 (1 December 2010)
Income Tax Act 58 of 1962 – Appealability of orders of the tax court under Tax Court Rule 26(1) – s 86A(1) read with ss 83(13)(d) and – adequacy of the reasons for a tax assessment furnished by the Commissioner – composition of the tax court under s 83(4) and effect of failure to comply therewith.

Click for : Case Analysis. Media Summary. Download full Court Case: CSARS v Sprigg Investment 117 CC (36-10) [2010] ZASCA 172 (1 December 2010)


 

CSARS v NWK (27-10) [2010] ZASCA 168 (1 December 2010)
Simulated transaction: tests for simulation: taxpayer not entitled to claim deduction in respect of interest paid on amount not actually borrowed. Section 103(1) can be invoked where it is not shown that transaction is simulated.

Click for : Case Analysis. Media Summary. Download full Court Case: CSARS v NWK Limited (27-10) (2010) ZASCA 168 (1 December 2010)


 

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