Supreme Court of Appeal – Taxation Court Cases and Analysis


SCA Tax Cases – 2013 Judgements


Master Currency (Pty) Ltd v Commissioner for South African Revenue Services (155/2012) [2013] ZASCA 17 (20 March 2013)
In this case the Supreme Court of Appeal had to consider whether the supply of services by a bureaux de change in a duty free area at an international airport should be zero rated in terms of section 11(2)(l) of Value-Added Tax Act 89 of 1991. In arriving at the decision that it did not qualify to be zero ratead the Judge considered some interesting arguments and confirmed under which circumstances a supply will qualify for the rate of zero percent in terms of section 11(2)(l).

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SCA Tax Cases – 2012 Judgements


H R Computek Pty Ltd v CSARS SCA83011 2012 ZASCA178 – 29 November 2012
In this case SARS raised an assessment on the vendor after an audit. The vendor filed a notice of objection with SARS, but nowhere on that objection form or on any of the annexure filed commensurately with it was it stated that there was an objection to the capital amount.

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Armgold Harmony Freegold Joint Venture v CSARS (7032011) [2012] ZASCA 152 (1 October 2012)
In this Income tax case the Supreme Court of Appeal dealt with the deduction of mining capital expenditure under subsections 36(7F) and 36(7E) of the Income Tax Act 58 of 1962 as well as with the method of calculation to be adopted where a mine of a taxpayer operates at a loss.

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Mohammed Cassimjee v Minister of Finance (45511) [2012] ZASCA 101 (1 June 2012)
This case dealt with a customs-related matter which was more than three decades old. The main issue was whether the KZN High Court was right in dismissing the appellant’s claim for want of prosecution. The decision depended on whether the delay was so unreasonable that it constituted an abuse of the process of court.
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Commissioner for SARS v De Beers (5032011) [2012] ZASCA 103 (1 June 2012)
In this case ((503/2011) [2012] ZASCA 103 (1 June 2012)) the Supreme Court of Appeal dealt with the meaning of ‘enterprise’ and the meaning of ‘imported services’ for purposes of the Value-Added Tax Act 89 of 1991. In issue was whether foreign advisory services were utilized or consumed in the RSA for ‘the purpose of making taxable supplies’ and whether tax on local advisory services qualified for deduction as ‘input tax’.

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Distell Limited v CSARS (526/2011)[2012] ZASCA 88 (31 May 2012)

Excise and customs duty – Custom and Excise Act 91 of 1964 -classification of beverages under tariff headings – fermented or distilled(spirituous) beverages – International Convention on the Harmonised Commodity Description and Coding System.

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Stellenbosch Farmers’ Winery v CSARS (5112011 and 5042011) [2012] ZASCA 72 (25 May 2012)

This is a very important case which not only dealt with the normal income tax consequences of a compensation amount, but it also dealt with the value added tax consequences thereof.

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CSARS v Tradehold Ltd (13211) [2012] ZASCA 61 (8 MAY 2012)

This case dealt with the deemed disposal of assets due to a change in the resident status of a taxpayer and the relevant Income tax Act provision is paragraph 12 of Eighth Schedule of Act 58 of 1962. The court considered the paragraph’s interaction with the Double Tax Agreement between the Republic of South Africa and Luxembourg and the meaning of and effect of Article 13(4). The decision is that Article 13(4) of the treaty includes within its ambit capital gains derived from the alienation of all property including a deemed disposal of assets.

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Eveready v CSARS (19511) [2012] ZASCA 36 (29 MARCH 2012)
The appeal centres on section 22(4), which determines the value to be placed on trading stock that was acquired ‘for no consideration’. It provides that the cost price of such stock for purposes of section 22(3) – and hence for determining its cost price where applicable in the earlier subsections – is deemed to be its current market price at the date of acquisition

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Supreme Court of Appeal Tax Cases 2011

Supreme Court of Appeal Tax Cases 2010

Supreme Court of Appeal Tax Cases 2009

Supreme Court of Appeal Tax Cases 2008

Supreme Court of Appeal Tax Cases 2007

Supreme Court of Appeal Tax Cases 2006

Supreme Court of Appeal Tax Cases 2005

Supreme Court of Appeal Tax Cases 2004

Supreme Court of Appeal Tax Cases 2003

Supreme Court of Appeal Tax Cases 2002

Supreme Court of Appeal Tax Cases 2001

Supreme Court of Appeal Tax Cases 2000

 

 

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