Supreme Court of Appeal Tax Cases 2001

2001​ ​ ​
Date of Delivery ​Parties Involved ​Applicable Legislation ​Keywords
​2 March 2001 EBN Trading (Pty) Ltd ​Customs and Excise Act, 1964 ​Sections 1 and 102; definition of ‘importer’; beneficially interested
​9 March 2001 SW van der Merwe and Others ​Income Tax Act, 1962 ​Part of business of insurance company liquidated; levy of tax
​19 March 2001 Comshipco Shiffsagentur GmbH ​Income Tax Act, 1962 ​Address commission paid by owner of a ship to the charterer is not expenditure for purposes of s.11bis(4)(f)
​22 March 2001 Rentreag Marketing (Pty) Ltd and Others ​Customs and Excise Act, 1964 ​Tariff classification of cheese
​18 May 2001 Boedel Wyle AIJ de Beer ​Boedelbelastingwet, 1955 ​Korting wat onder paragraaf (m)(ii) van artikel 4 ‘nie toegelaat is nie’ voor die 1998 wysiging, beteken ‘nie deur die Kommissaris toegelaat nie’
​25 May 2001 Brenco Incorporated and Others ​Customs and Excise Act, 1964 ​ Procedural fairness regarding imposition of anti-dumping duties; s.56 read wth s.4(2) of the Board on Tariffs and Trade Act, 1986
​31 May 2001 Henbase 3392 (Pty) Ltd ​Customs and Excise Act, 1964 ​Trade Agreement between South Africa and Malawi; whether detained goods should be released pendente lite
​7 September 2001 Capri Oro (Pty) Limited ​Customs and Excise Act, 1964 ​Sections 15(1), 87(1) and 93; non-declaration; goods removed in transit; liable to forfeiture
​20 September 2001 RM Woulidge ​Income Tax Act, 1962 ​ Section 7(3); whether income resulting from sale of shares to children’s trusts income in hands of parent; interest free credit acquire shares; applicability of in duplum rule to tax payable
​19 November 2001 Van Hulsteyns Attorneys ​Bills of Exchange Act, 34 of 1964 ​Stolen customs and excise cheque; possession through a collecting bank for purposes of liability in terms of s.81