CSARS v Saleem (21-2007) [2008] ZASCA 19 (27 March 2008)
Revenue customs and excise duty of officer when seizing goods in terms of s88(1)(c) of Customs and Excise Act 91 of 1964 when justified in absence of books of account and supporting documents.
Click for : Case Analysis. Media Summary. Download full Court Case:CSARS v Saleem (21-2007) [2008] ZASCA 19 (27 March 2008)
Ernst Bester Trust v Commissioner South African Revenue Service (282-2007) [2008] ZASCA 55 (26 MAY 2008).
Summary: Income Tax Act 58 of 1962 sales of sand capital or revenue; s 22 trading stock deduction when allowed SARS practice.
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Minister of Finance v Paper Manufacturers Association (567-07) [2008] ZASCA 86 (2 September 2008)
Summary: Interdict preventing Minister from submitting Bill to parliament legality of
jurisdiction Customs and Excise Act 91 of 1964 s 48
Click for : Case Analysis. Media Summary. Download full Court Case:Minister of Finance v Paper Manufacturers Association (567-07) [2008] ZASCA 86 (2 September 2008)
Maguire v CSARS (731/07) [2008] ZASCA 156 (27 November 2008)
Summary: Income Tax Capital or revenue Payments in terms of successive agreements in Restraint of Trade made before Act 30 of 2000 operated whether taxpayer had given up resource in exchange for payments whether accruals part of taxpayer’s gross income.
Click for : Case Analysis. Media Summary. Download full Court Case:Maguire v CSARS (73107) [2008] ZASCA 156 (27 November 2008)